Kertas 2 Subjektif Jawab 4 soalan Bahagian A dan pilih 1 Bahagian B 80 markah 667 Soalan 1 Dokumen 28 markah 233 Soalan 2 Akaun Penamat milikan tunggal perkongsian kelab dan persatuan rekod tak lengkap Ak Kawalan. 20 markah 167 Soalan 3 Perkongsian Kelab dan Persatuan Rekod tak Lengkap Akaun.
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