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樓上巴打都提得七七八八，我係呢度講多少少啦
考評局呢幾年捉account names捉到走火入魔，所以請注意以下三大原則：
1. 題目用咩account names，答案跟翻用咩 (e.g. 如trial balance沒有cash account，所有cash transactions都經cash at bank account)
2. 注意自己做緊既double entries係對應緊咩account (e.g. interest on drawings既double entries為Dr Current Cr Appropriation)
3. Full form (e.g. Profit and Loss X P&L)
做任何涉及Correction of Errors的題目時，做咗一個adjustment應該立即係相應既另一部分部分記低 (e.g. omission of accrual expenses: 調整完P&L的expenses之後就提醒自己係balance sheet落翻accrued expenses)
做Correction of Errors題目時，須注意accounting cycle及forms of business ownership (i.e. capital vs current vs retained profits)
進入考場前應重溫一下一些典型文字題 (e.g. why use POAR / depreciation causes)的答案，concepts的定義及ratios的公式
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