ACCA Applied Skills

TX–MYS
Taxation (Malaysia)

Mock Examination – December

2018
Questions

Time allowed 3 hours and 15 minutes

This mock exam is divided into two sections:

Section A ALL FIFTEEN multiple choice questions are compulsory and MUST be attempted.

Section B ALL SIX questions are compulsory and MUST be attempted.

Instructions:
Take a few moments to review the notes on the inside of this page titled, 'Get into good exam habits now!'
before attempting this exam.

DO NOT OPEN THIS PAPER UNTIL YOU ARE READY TO START UNDER
EXAMINATION CONDITIONS
Get into good exam habits now!
Take a moment to focus on the right approach for this exam.

Effective time management

 Watch the clock, allow 1.95 minutes per mark. Work out how long you can spend on each question and
do not exceed that time.
 Take a few moments to think what the requirements are asking for and how you are going to answer
them.

Effective planning
 This paper is in exactly the same format as the real exam. You should read through the paper and plan
the order in which you will tackle the questions. Always start with the one you feel most confident about.
 Read the requirements carefully; focus on mark allocation, question words (see below) and potential
overlap between requirements.
 Identify and make sure you pick up the easy marks available in each question.

Effective layout
 Present your numerical solutions using the standard layouts you have been shown. Show and reference
your workings clearly.
 With written elements try and make a number of distinct points using headings and shorts paragraphs.
You should aim to make a separate point for each mark.
 Ensure that you explain the points you are making ie, why is the point a strength, criticism or opportunity?
 Give yourself plenty of space to add extra lines as necessary, it will also make it easier for the examiner
to mark.

Common terminology
State Express, fully or clearly, the details of/facts of
Define Give the exact meaning of
Describe Communicate the key features of
Distinguish Highlight the differences between
Explain Make clear or intelligible/state the meaning of
Identify Recognise, establish or select after consideration
Illustrate Use an example to describe or explain something
Calculate/compute To ascertain or reckon mathematically
Demonstrate To prove with certainty or to exhibit by practical means
Prepare To make or get ready for use
Analyse Examine in detail the structure of
Compare and contrast Show the similarities and/or differences
Discuss To examine in detail by argument
Produce To create or bring into existence
Advise To counsel, inform or notify
Evaluate To appraise or assess the value of
Recommend To advise on a course of action

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Supplementary instructions
1. You should assume that the tax rates and allowances shown below will continue to apply for the
foreseeable future.
2. Calculations and workings should be made to the nearest RM.
3. All apportionments should be made to the nearest whole month.
4. All workings should be shown.

TX–MYS
TAX RATES AND ALLOWANCES
The following tax rates, allowances and values are to be used in answering the questions.
Income tax rates
Resident individuals Rate Cumulative tax
Chargeable income RM % RM
First 5,000 (0 – 5,000) 0 0
Next 15,000 (5,001 – 20,000) 1 150
Next 15,000 (20,001 – 35,000) 3 600
Next 15,000 (35,001 – 50,000) 8 1,800
Next 20,000 (50,001 – 70,000) 14 4,600
Next 30,000 (70,001 – 100,000) 21 10,900
Next 150,000 (100,001 – 250,000) 24 46,900
Next 150,000 (250,001 – 400,000) 24.5 83,650
Next 200,000 (400,001 – 600,000) 25 133,650
Next 400,000 (600,001 – 1,000,000) 26 237,650
Exceeding 1,000,000 28
Resident company incorporated in Malaysia First Excess over
Paid-up ordinary share capital RM500,000 RM500,000
RM2,500,000 or less 18% 24%
More than RM2,500,000 24% 24%
Non-residents
Company – 24%
Individual – 28%

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 Personal reliefs and allowances
RM
Self 9,000
Disabled self, additional 6,000
Medical expenses, expended for parents (maximum) 5,000
Medical expenses expended on self, spouse or child with serious disease, (maximum) 6,000
including up to RM500 for medical examination
Basic supporting equipment for disabled self, spouse, child or parent (maximum) 6,000
Fees expended for skills or qualifications (maximum) 7,000
Child care (below six years old) (maximum) 1,000
Breastfeeding equipment (maximum) 1,000
Lifestyle allowance (maximum) 2,500
Spouse relief 4,000
Disabled spouse, additional 3,500
Child (each) 2,000
Child – higher rate (each) 8,000
Disabled child (each) 6,000
Disabled child, additional (each) 8,000
Life insurance premiums and contributions to approved funds (maximum) 6,000
Private retirement scheme, deferred annuity premiums (maximum) 3,000
Medical and/or education insurance premiums for self, spouse or child (maximum) 3,000
Deposit for a child into the National Education Savings Scheme (maximum 3,000
Parental care (RM1,500 for each parent) (maximum) 3,000
Contribution to SOCSO (maximum) 250
Tax rebates
Chargeable income not exceeding RM35,000
Individual 400
Individual entitled to a deduction in respect of a spouse or a former wife 800
Value of benefits-in-kind
Car scale
Cost of car Prescribed annual value of Prescribed annual value of
(when new) private usage of car private petrol
RM RM RM
Up to 50,000 1,200 600
50,001 to 75,000 2,400 900
75,001 to 100,000 3,600 1,200
100,001 to 150,000 5,000 1,500
150,001 to 200,000 7,000 1,800
200,001 to 250,000 9,000 2,100
250,001 to 350,000 15,000 2,400
350,001 to 500,000 21,250 2,700
500,001 and above 25,000 3,000
Notes:
1. The value of the car benefit equal to half the prescribed annual value (above) is taken if the car provided
is more than five (5) years old.
2. Where a driver is provided by the employer, the value of benefit is fixed at RM600 per month.
Other benefits RM
per month
Household furnishings, apparatus and appliances
Semi-furnished with furniture in the lounge, dining room, or bedroom 70
Semi-furnished with furniture as above plus air conditioners and/or curtains and carpets 140
Fully furnished premises 280
Domestic help 400
Gardener 300

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 Capital allowances
Initial Annual
allowance allowance
(IA) (AA)
Rate % Rate %
Industrial buildings 10 3
Plant and machinery – general 20 14
Motor vehicles and heavy machinery 20 20
Office equipment, furniture and fittings 20 10
Agriculture allowance
Buildings for the welfare of, or as living accommodation, for persons
Employed for the working of a farm Nil 20
Any other building Nil 10
All other qualifying agricultural expenditure Nil 50
Real property gains tax
Individuals (non-
citizens and non-
permanent All other
Companies residents) persons
Rate % Rate % Rate %
Date of disposal
Disposal within three years after date of acquisition 30 30 30
Disposal in the fourth year after date of acquisition 20 30 20
Disposal in the fifth year after date of acquisition 15 30 15
Disposal in the sixth year after date of acquisition or 5 5 0
thereafter
Goods and services tax
Standard rate 6%
Registration limit RM500,000

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Section A
ALL 15 Multiple choice questions MUST be answered. Two marks allotted
for each question
Circle the correct answer:
1 ABC Sdn Bhd makes up its accounts to 30 June each year.
What is ABC Sdn Bhd's basis period and basis year for the year of assessment 2018?
Basis period Basis year
A 1 July 2018 to 30 June 2019 1 July 2018 to 30 June 2019
B 1 July 2018 to 30 June 2019 1 January 2018 to 31 December 2018
C 1 July 2017 to 30 June 2018 1 July 2017 to 30 June 2018
D 1 July 2017 to 30 June 2018 1 January 2018 to 31 December 2018
2 Which of the following statements is NOT correct in determining the tax residence status of a company?
(i) A company is resident in Malaysia only if the management and control of all of its businesses are
exercised in Malaysia.
(ii) A company is resident in Malaysia only if all of its board meetings are conducted in Malaysia.
(iii) A company is resident in Malaysia only if it is incorporated in Malaysia.
(iv) Where a company does not carry on any business, it is treated as resident in Malaysia if the
management and control of its affairs are exercised in Malaysia.
A (i) & (ii)
B (iii) & (iv)
C (ii), (iii) & (iv)
D (i), (ii) & (iii)
3 Two of Edward's four children are 22 year olds studying in local universities. The third child age 19 is
studying diploma course at a local college. The youngest child age 15 is disabled studying at a
secondary school.
State the total child relief Edward is entitled to claim for the year of assessment 2018.
A RM21,000
B RM23,000
C RM25,000
D RM30,000
4 For the year of assessment 2017, HS Sdn Bhd had originally estimated its income tax payable of
RM8,000. In the ninth month of the basis period, the company revised its tax estimate to RM12,000. The
company e-filed its tax return for year of assessment 2017 showing the actual tax payable of RM14,000.
For the year of assessment 2018, what is the minimum amount that HS Sdn Bhd may estimate its income
tax payable to comply with the Income Tax Act 1967?
A RM11,900, by manual submission
B RM11,900, by e-filing
C RM10,200, by e-filing
D RM10,200, by manual submission

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5 During the year of assessment 2018, Lucy a non-resident of Malaysia was approached by the Ministry of
Higher Education to translate two books and was paid a fee of RM30,000.
What is the amount of the translation fee income that will be assessable to tax, after taking into account
any exemption, if any, in respect of the translation fee?
A RM10,000
B RM18,000
C RM16,000
D RM30,000
6 XYZ Sdn Bhd (XYZ) closes its accounts annually to 31 December. On 10 March 2018 XYZ gave one of
its employees, Martin, a laptop as a birthday gift. The laptop was acquired on the same day it was gifted
for a cost of RM2,650 (RM2,500 plus GST of 6% of RM150). Tax invoice is in the name of XYZ Sdn Bhd.
XYZ gives birthday gifts to its employees based on the company written policy stated in the employees'
contract of employment.
What is the amount of perquisite that XYZ Sdn Bhd has to state in the statement of remuneration (Form
EA) of Martin for the year 2018 in respect of the gift made to him?
A RM2,650
B RM2,500
C RM150
D RM159
7 Nathan a sole proprietor of Nathan Enterprise is registered for GST with the Royal Malaysian Customs.
He received orders for his goods amounting to RM2.6 million inclusive of GST. He issued tax invoices for
RM2,544,000 (inclusive of 6% GST) on the goods delivered to his customer. He has collected only
RM2.5 million from his customer.
State the amount Nathan should recognise for income tax as his gross business income for the year of
assessment 2018.
A RM2,400,000
B RM2,500,000
C RM2,544,000
D RM2,600,000
8 Bernard an Australian citizen arrived in Penang on 1 July 2017 and stayed on till 30 April 2018. During his
period of stay in Penang, he left for business trip to Vietnam on 28 December 2017 to 4 January 2018.
What is the resident status of Bernard for both Year of Assessment 2017 and 2018?
Y/A 2017 Y/A 2018
A Resident Resident
B Resident Not Resident
C Not Resident Resident
D Not Resident Not Resident
9 Which of the following is not a source of Malaysian revenue law?
A Acts passed by Parliament
B Orders and Regulations made by Ministers as empowered by the Act
C Internal memos issued by the Director General of the Inland Revenue Board to Inland Revenue
Board officers
D Case law created by decisions of the Malaysian courts

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10 Which of the following statements is/are correct?
(i) Malaysia imposes income tax only on legal activities.
(ii) Malaysia impose tax on any kind of capital gain.
(iii) Income tax is an example of a direct tax.
(iv) Goods and services tax (GST) is an example of indirect tax.
A (ii) & (iii)
B (iii) & (iv)
C (i), (ii) & (iii)
D (ii), (iii) & (iv)
11 DEF Sdn Bhd (DEF) had the following sources of income in the year of assessment 2018:
Business 1 Statutory income RM300,000
Business 2 Adjusted loss RM120,000
Rental Statutory income RM90,000
Approved donation RM60,000
DEF also had a business loss brought forward in respect of Business 2 from the year of assessment 2017
of RM48,000.
What is DEF Sdn Bhd's aggregate income for the year of assessment 2018?
A RM342,000
B RM222,000
C RM187,800
D RM186,000
12 Gaya Sdn Bhd made up its accounts to 31 December annually and is registered with for GST with the
Royal Malaysian Customs. The company constructed a new building in 2016 for use in its business
wholly in making taxable supply for RM2,120,000. The component costs inclusive of 6% GST are:
RM
Land cost 424,000
Legal fees for land 21,200
Construction costs
Shoe factory 1,060,000
Showroom 190,800
General office 424,000
Total cost (inclusive of GST) 2,120,000

Calculate the amount of industrial building allowance for year of assessment 2018?
A RM275,600
B RM130,000
C RM31,800
D RM30,000

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13 Details of a van licensed as a commercial vehicle to carry goods acquired by Korporate Sdn Bhd (FYE
31 December 2018) are as follows:
Cost of van – RM158,000
Amount financed (RM158,000 less RM50,000) _ RM108,000
Hire purchase interest _ RM 19,440
Amount repayable (RM3,540 x 36) _ RM127,440
Details of instalment payment:
Term – Three years
Deposit paid in 2018 – RM50,000
Monthly instalments of RM3,540 paid during 2018 – Six payments
Compute the capital allowances for the year of assessment 2018?
A RM27,200
B RM28,496
C RM43,200
D RM63,200
14 Rental statement of Michael for the year ended 31 December 2018 is as follows:
RM
Gross rental income 36,000
Expenditure
Quit rent and assessment (4,000)
Installation of new grilles (5,000)
Mortgage interest (20,000)
Legal fees for renewal of tenancy
agreement (2,000)
What is Michael's adjusted income from rental for the year of assessment 2018?
A RM7,000
B RM36,000
C RM31,000
D RM10,000
15 Supply by statutory bodies and local authorities on regulatory and enforcement functions is:
A A zero rated supply
B An exempt supply
C An out of scope supply
D A standard rated supply

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Section B
ALL SIX questions are compulsory and MUST be attempted

Question 1
(a) Bernard a citizen and tax resident of Malaysia made the following disposals:
Disposal in 2017
A two-storey house sold in the sixth year after acquisition. The disposal price was RM284,000, whereas
the acquisition price was RM314,000.
Disposal in 2018
A property was sold for RM423,000 on 5 July 2018. Bernard incurred agents' fees of RM4,300 in
connection with the disposal. The land was acquired on 16 November 2016 for RM100,000. Legal fees
and stamp duty amounted to RM2,500. He constructed a building on the land at a cost of RM198,000.
Required
Compute the real property gains tax payable by Bernard with regard to the disposal of its chargeable
asset. (6 marks)
(b) State two circumstances in which a person disposing of a real property is entitled to claim goods and
services tax as part of the incidental costs for Real Property Gains Tax. (2 marks)
(c) Explain how the date of disposal is determined where there is no written agreement. (2 marks)
(10 marks)

Question 2
On 15 November 2017, Firstco Sdn Bhd (FSM) provided its tax estimate by e-filing for Year of Assessment 2018
as RM33,600. The company closes its financial year to 31 December annually.
On 18 June 2018, FSM revised its tax estimate for Year of Assessment 2018 to RM46,200 by e-filing. In
March 2019 the company made an additional payments of RM20,000 for its Year of Assessment 2018 tax
payable.
Required
(a) What is the amount of tax instalments per month based on the original estimate? State the last date for
paying the first instalment. (2 marks)
(b) Advise FSM of the number of remaining instalments and the monthly instalment payments based on the
revised tax estimate. (4 marks)
(c) Assume that the actual tax liability for Year of Assessment 2018 is RM85,000. Compute the penalty
arising from the under-estimation of tax. (3 marks)
(d) Advise the company on the due date for payment of the final tax, that is, the difference between the
revised estimation and the actual tax liability. (1 mark)
(10 marks)

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Question 3
Real Time Bhd (RTB) is a trading company which has been in operation for five years and makes up its accounts
to 30 April annually.

Details of RTB's existing non-current assets, including assets disposed of, and new assets acquired in the year
ended 30 April 2018 are as follows:
Existing assets and assets disposed of during the year ended 30 April 2018
(1) Air-conditioner
The air-conditioner was acquired on 3 October 2016 for RM900 and capital allowances were claimed as a
small value asset in the year of acquisition. The air-conditioner was damaged due to a fire and was
written off on 25 February 2018.
(2) Plant and machinery (general)
The machine was imported from Germany on 22 September 2015 for RM234,000. There was a
subsequent realised foreign exchange loss of RM4,000 on the purchase price in November 2016. The
machine was sold for RM240,000 on 29 December 2017.
New assets acquired during the year ended 30 April 2018
(1) Renovation costs RM35,000 in March 2018
Included in these renovation costs was a racking system costing RM5,000 and the balance of the
expenditure was for tiling, walls and doors and electrical installations.
(2) Motor car (non-commercial)
A second-hand motor car was acquired on 18 January 2018 for RM102,000, for the use of RTB's chief
executive officer. The original cost of the car when new was RM165,000.
Required
(a) Compute the capital allowances claimable, if any, by Real Time Bhd on its existing assets for YA 2018 as
well as the balancing charge or balancing allowance on the disposal/write off of the air-conditioner and the
plant and machinery.
Note: You should assume that the provisions of Paragraph 71 of the Income Tax Act, 1967 are
NOT applicable and therefore no claw back of capital allowances claimed for the assets
disposed of within two years of acquisition will be made. (7 marks)
(b) Compute the capital allowances claimable in respect of each of the new assets acquired by Real Time
Bhd during YA 2018. (3 marks)
(10 marks)

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Question 4
(a) Cahaya Sdn Bhd (Cahaya), which is registered for goods and services tax (GST) purposes, imported
goods into Malaysia on 7 April 2018 as follows.
Value of goods imported including freight and insurance RM10,000
Import duty rate applicable to the goods imported 20%
Required
(i) Assuming Cahaya's application for an import duty exemption was NOT approved by the relevant
authorities, compute the goods and services tax (GST) payable on the imported goods and state to
whom import duty and GST is payable. (2 marks)
(ii) Assuming Cahaya's application for import duty exemption was approved by the relevant
authorities, compute the GST payable on the imported goods. (2 marks)
(iii) State, with reasons, whether Cahaya can claim the import duty and GST paid as an input tax
credit. (2 marks)
(b) In respect of the voluntary registration available to a person carrying on a business under the Goods and
Services Tax Act, 2014 (as amended):
(i) State the circumstances in which an application may be made and cannot be made. (2 marks)
(ii) State the consequence and a benefit of being registered voluntarily. (1 mark)
(iii) State for how many years a person must remain voluntarily registered. (1 mark)
(10 marks)

Question 5
Tamra Global Sdn Bhd (TG) manufactures and sells car speakers. TG is registered with the Royal Malaysian
Customs for goods and services tax (GST).
The company makes up its accounts annually to 31 May. Details of its statement of profit or loss for its financial
year ended 31 May 2018 are as follows:
Note RM'000s RM'000s
Sales 1,000,000
Less: Cost of sales 1 (800,800)
Gross profit 199,200

Add: Other income

Gain on disposal of commercial property 3,000
Rental of warehouse property in Malaysia 2 7,000
10,000
209,200
Less: Expenses
Amortisation of plant, property and equipment 20,900
Advertising and promotion expenses 3 22,000
Donations 4 23
Interest expense 5 150
Consultancy fees 6 27
Foreign exchange gains 7 (71)
Lease rentals for motor vehicle 8 60
Statutory audit fees 9 106
Salaries and employees' provident fund 10 121,000
(164,195)
Profit before tax 45,005

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Notes:
(1) The cost of sales includes:
RM'000
Allowance for stock obsolescence 18
Allowance for warranty (see below) 17
Property, plant and equipment written off 3
Leave passage for chief operating officer 8
The allowance for warranty account shows the following:
RM'000
Balance brought forward 200
Add: Allowance for current year 17
Less: Amount utilised (5)
Balance carried forward 212
(2) TG did not provide any support services in respect of the rental income received from the warehouse.
(3) Advertising and promotion expenses include:
RM'000
Entertainment expenses – wedding gift to a customer 3
Overseas patent registration expenses relating to export promotion 10

(4) TG made a cash donation towards a tree planting and volunteer work programme in a nearby forest reserve.
(5) 50% of the interest expense relates to the financing of the warehouse which was rented out (see (2)
above). The other 50% relates to the financing of the company's working capital.
(6) Consultancy fees comprise:
RM'000
Tax appeal fee (paid on 23 January 2018) 10
GST return filing fees (paid on 12 August 2018) 17
27

(7) The foreign exchange gains relate to realised gains made on the settlement of trade receivables.
(8) TG commenced the lease rental of a new motor car costing RM265,000 on 1 April 2017 for RM5,000 per
month. This car continued to be leased throughout the whole of the year ended 31 May 2018.
(9) The amount charged for the statutory audit fees is the invoice total of RM106,000, inclusive of GST due to
an accounting system error. TG did not claim the input tax in the relevant GST return.
(10) Salaries and employees' provident fund comprises:
RM'000
Salaries for directors and employees 100,000
Employees' provident fund (EPF) 20,000
Contributions to an approved private pension scheme 1,000
121,000

(11) The capital allowances computed for the current year of assessment are RM15 million.
Required
(a) Commencing with the profit before tax, compute the chargeable income of Tamra Global Sdn Bhd for the
year of assessment 2018.
Note: You should indicate by the use of the word 'nil' any item referred to in the question for which no
adjusting entry needs to be made in the tax computation. (14 marks)

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(b) Tamra Global Sdn Bhd commenced a new business of manufacturing car security systems on 1 October 2017.
Required
State the first basis period and year of assessment for the new business of manufacturing car security
systems commenced by Tamra Global Sdn Bhd. (1 mark)
(15 marks)

Question 6
(a) Rebecca, a Malaysian resident, is a widow, with a one-year-old child. She is employed as a research
scientist in a local university.
Details of Rebecca's employment income, other income and expenditure for the year 2018 are as follows:
Employment income, perquisites and benefits-in-kind (BIK):
(1) A salary of RM8,000 per month of which 11% was contributed to the employees' provident fund (EPF).
(2) One month's bonus based on her performance in 2018, which was received on 8 February 2019.
(3) One local leave passage of RM2,300 and RM800 for meals and accommodation for her and her child.
(4) A fully furnished living accommodation, rented by her employer at a monthly rent of RM4,000,
inclusive of RM1,000 for furniture.
(5) A domestic maid with a monthly salary of RM800 paid for by Rebecca and reimbursed by her employer.
(6) A new car purchased by the university in 2017 for RM190,000. No fuel was provided by her employer.
(7) During the university's annual dinner in 2018, an award of RM2,400 for being the most innovative
employee of the year.
Other income:
(1) Rebecca received interest income of RM2,000 on fixed deposits from a local bank.
Expenditure in the year 2018:
Rebecca has original receipts for the payments made for the following:
(1) Purchase of sports equipment of RM300;
(2) Purchase of a smartphone of RM3,200;
(3) Purchase of breast feeding equipment of RM1,200; and
(4) Cash donation of RM50,000 made to an approved healthcare facility assisting kidney patients on
17 July 2018.
(5) Rebecca paid child care fees totalling RM2,700 to her neighbour who helps take care of her child
during working hours on weekdays.
Required
Compute the income tax payable by Rebecca for the year of assessment 2018.
Note: You should indicate by the use of the word 'nil' any item referred to in the question for which no
adjusting entry needs to be made, including any relief or rebate, in the tax computation. (13 marks)
(b) Rebecca's employer is considering offering her one of the following forms of assistance to pursue a
two-year course of study:
(1) A cash allowance; or
(2) Attendance at a course in the university free of any charge.
Required
State, with reasons, which of the two alternatives Rebecca should accept from a purely tax perspective.
(2 marks)
(15 marks)

14
Student self- assessment
Having completed this paper take a few minutes to consider what you did well and what you found difficult. Use
this as a basis to focus your future study on effectively improving your performance.
Common problems
Timing and planning
Did you finish too early?
Did you overrun?
Did you waffle?
Layout
Was our answer difficult
to follow?
Did you fail to explain
each point?
Were some of your
workings unclear?
Content
Did you struggle with:
Interpreting the questions?
Understanding the subject?
Remembering the notes/
text?
Future emphasis if you answer Yes
Y/N Focus your planning time on generating more ideas.
Use models to help develop width to your thinking.
Y/N Focus on allocating your time better.
Practise questions under strict timed conditions.
If you get behind leave space and move on.
Y/N Focus your planning time on developing a
logical structure to your answer.
Y/N Use headings and subheadings.
Use numbering sequences when identifying
points.
Leave space between each point.
Y/N Show why the point identified answers the
question set.
Y/N Give yourself time and space to make the
marker's job easy.
Y/N Learn the meaning of question words (inside front cover).
Learn subject jargon (study text glossary).
Read questions carefully noting all the parts.
Practise as many questions as possible.
Y/N Review your notes/text.
Work through easier examples first.
Contact a tutor for help.
Y/N Quiz yourself constantly as you study. You
need to develop your memory as well as your
understanding of a subject.
15
Guidance on improving your exam performance
Which question to do first?
It is important for you to decide which order to attempt the questions. Each question will carry different marks so
you may prefer to attempt the question with the most marks first or, instead, you may prefer to attempt the topic
you are more confident about first. This means you will build up marks early on giving you a solid base to tackle
the harder question later.
Whichever you choose, do not spend too long on the questions you are confident about as you need to spend an
appropriate amount of time on them all. You can work out how much time you should spend on each by looking
at the mark allocation and multiplying by 1.95 (as you have 1.95 minutes per mark, not including reading time).
For instance, you must not spend more than 19.5 minutes on a 10-mark question. Remember, you cannot pass
the exam answering two or three questions well and the rest poorly.
An alternative strategy is to answer all questions in strict order. You could use the time saved choosing the order
by starting to plan your answers. You may prefer to use this method if you find yourself spending too long on
your favourite questions as it forces you to spend an appropriate amount of time on each before moving on.

Strategy
Make sure your answers are easy to follow. If you are required to show computations, make sure you use the
correct pro-forma and show your workings, referenced clearly.
If there is a written element to a question do write full sentences, even if you are using bullet points.

Time management
Use the reading time to make sure that you get as many of the marks as possible. This is your opportunity to
brainstorm areas that you are less confident with and even to make a brief outline of the pro-forma you are going
to use in your answers.
Whatever notes/plans you make, use them when writing up your answer when the writing time begins. Tick off
each time as you complete it. If you do not use your planning notes it was a waste of time doing them in the first
place.
Never overrun on any question, once the time is up move on to the next one.

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