The ordinary Departmental examination books must not be issued to the candidates. All questions and calculations must be written in the specially prepared answer book. All calculations for "part marks" must be done in the space provided.

The use of a dark pencil is allowed. Learners may therefore complete their answers in dark pencil, blue or black ink. The use of correction fluid however, is not allowed. When using blue or black ink, the following procedures must be followed when candidates need to correct incorrect entries.

• Delete the incorrect item using a pen and a ruler.
• Write the correct answer above or next to the original item.
• If an amount needs to be corrected, the entire amount, and not a particular figure, must be changed. See example below.

• Use of correction fluid.
• Omission of dates.
• Use of unacceptable abbreviations.
• Overwriting of figures.
• Errors of principle (entries that are not correct according to accounting principles).

Memorandum:                               Interest on loan ............... (450-150+100)	400
Candidate A's answer:               Interest on loan ............... (450-150)	300
Candidate B's answer: Interest on loan	300

Candidate A will be awarded 2 marks for displaying his or her calculation, even though the answer is incorrect.

Candidate B will not be awarded any marks, even though the answer is the same as that of Candidate A. This is because Candidate B did not show his or her calculation.