[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304299-105":53,"doc-detail-304299-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","pathfinder-november-2022-diet-skills-level-examinations-question-papers-suggested-solutions","PATHFINDER - November 2022 Diet Skills Level Examinations Question Papers Suggested Solutions","","PATHFINDER November 2022 for the Institute of Chartered Accountants of Nigeria provides suggested solutions to skills level diet examination questions. It includes foreword guidance on how the publication supports candidates, lecturers, and students by highlighting common mark-losing areas and improving knowledge and presentation. The document states that the suggested answers are the authors’ responsibility and not the Council’s view, then sets out examination instructions and the Financial Reporting section question context, including time limits, required attempts, and a detailed scenario with financial statement data for ratio-based assessment.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/pathfinder-november-2022-diet-skills-level-examinations-question-papers-suggested-solutions/304299/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/pathfinder-november-2022-diet-skills-level-examinations-question-papers-suggested-solutions/304299.png","ImageObject",442,249,{"name":88,"@type":89},"Taylor Morgan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the PATHFINDER November 2022 publication?","Question",{"text":108,"@type":109},"It is published to support candidates preparing for future ICAN examinations, help unsuccessful candidates identify where they lost marks, and assist lecturers and students with relevant knowledge and pre-examination screening and preparation.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Do the suggested solutions represent the Institute Council’s views?",{"text":113,"@type":109},"No. Although published under the Institute’s name, the solutions do not represent the Council’s views; they are the responsibility of the authors and the Institute will not correspond on them.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the key examination instructions for the Financial Reporting paper?",{"text":117,"@type":109},"Candidates must check for prohibited items, write their examination number only where required, not write on the docket, read instructions carefully, attempt five out of seven questions, and write solutions in blue or black ink (not pencil or red).","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304299,1789811777,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA  \nPATHFINDER  \nNOVEMBER 2022 DIET SKILLS LEVEL EXAMINATIONS  \nQuestion Papers Suggested Solutions  \nExaminer‟s Reports and  \nMarking Guides  \nFOREWARD  \nThis issue of the PATHFINDER is published principally, in response to a growing demand for an aid to:  \n(i) Candidates preparing to write future examinations of the Institute of Chartered Accountants of Nigeria (ICAN);  \n(ii) Unsuccessful candidates in the identification of those areas in which they lost marks and need to improve their knowledge and presentation;  \n(iii) Lecturers and students interested in acquisition of knowledge in the relevant subject contained herein; and  \n(iv) The professional; in improving pre-examinations and screening processes, and thus the professional performance of candidates.  \nThe answers provided in this publication do not exhaust all possible alternative approaches to solving these questions. Efforts had been made to use the methods, which will save much of the scarce examination time. Also, in order to facilitate teaching, questions may be edited so that some principles or their application may be more clearly demonstrated.  \nIt is hoped that the suggested answers will prove to be of tremendous assistance to students and those who assist them in their preparations for the Institute‟s Examinations.  \nNOTES  \nAlthough these suggested solutions have been published under the Institute‟s name, they do not represent the views of the Council of the Institute. The suggested solutions are entirely the responsibility of their authors and the Institute will not enter into any correspondence on them.  \nTABLE OF CONTENTS  \nFOREWARD  \nFOREWARD  \nTABLE OF CONTENTS  \nFINANCIAL REPORTING  \nAUDIT AND ASSURANCE  \nPERFORMANCE MANAGEMENT  \nPUBLIC SECTOR ACCOUNTING & FINANCE  \nCORPORATE STRATEGIC MANAGEMENT & ETHICS  \nTAXATION  \nPAGE  \n1  \n2  \n3 – 32  \n33 – 54  \n55 – 90  \n91 – 120  \n121-140  \n141 – 173  \nICAN/222/Q/B1 Examination No   \nTHE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA  \nSKILLS LEVEL EXAMINATION – NOVEMBER 2022  \nFINANCIAL REPORTING  \nEXAMINATION INSTRUCTIONS  \nPLEASE READ THESE INSTRUCTIONS BEFORE THE COMMENCEMENT OF THE PAPER  \n1. Check your pockets, purse, mathematical set, [etc. to](etc. to) ensure that you do not have prohibited items such as telephone handset, electronic storage device, programmable devices, wristwatches or any form of written material on you in the examination hall. You will be stopped from continuing with the examination and liable to further disciplinary actions including cancellation of examination result if caught.  \n2. Write your EXAMINATION NUMBER in the space provided above.  \n3. Do NOT write anything on your question paper EXCEPT your examination number.  \n4. Do NOT write anything on your docket.  \n5. Read all instructions in each section of the question paper carefully before answering the questions.  \n6. Do NOT answer more than the number of questions required in each section, otherwise, you will be penalised.  \n7. All solutions should be written in BLUE or BLACK INK. Any solution written in PENCIL or RED INK will not be marked.  \nTUESDAY, NOVEMBER 15, 2022  \nDO NOT TURN OVER UNTIL YOU ARE TOLD TO DO SO  \nTHE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA  \nSKILLS LEVEL EXAMINATION – NOVEMBER 2022  \nFINANCIAL REPORTING  \nTime Allowed: 31/4 hours (including 15 minutes reading time)  \nINSTRUCTION: YOU ARE REQUIRED TO ATTEMPT FIVE OUT OF SEVEN  \nQUESTIONS IN THIS PAPER  \nSECTION A: COMPULSORY QUESTION (30 MARKS)  \nQUESTION 1  \nThere has been agitation to stop importation of containers from China, to increase patronage of local industries. The Board of Favour PLC is planning to acquire 75% controlling interests in either Grace Limited or Blessing Limited which produce better and cheaper containers locally. As a trainee working in Obokun Chartered Accountants, the Managing Partner has requested you to carry out performance score cards of the companies using accounting ra","cbCaijlDDEb6MUu4","https://ap.wps.com/l/cbCaijlDDEb6MUu4","pdf",2733517,173,"English","# FOREWARD\n# NOTES\n# TABLE OF CONTENTS\n# FINANCIAL REPORTING\n## EXAMINATION INSTRUCTIONS\n## QUESTION 1","[{\"question\":\"What is the purpose of the PATHFINDER November 2022 publication?\",\"answer\":\"It is published to support candidates preparing for future ICAN examinations, help unsuccessful candidates identify where they lost marks, and assist lecturers and students with relevant knowledge and pre-examination screening and preparation.\"},{\"question\":\"Do the suggested solutions represent the Institute Council’s views?\",\"answer\":\"No. Although published under the Institute’s name, the solutions do not represent the Council’s views; they are the responsibility of the authors and the Institute will not correspond on them.\"},{\"question\":\"What are the key examination instructions for the Financial Reporting paper?\",\"answer\":\"Candidates must check for prohibited items, write their examination number only where required, not write on the docket, read instructions carefully, attempt five out of seven questions, and write solutions in blue or black ink (not pencil or red).\"}]","PATHFINDER - November 2022 Diet Skills Level Examinations Question Papers Suggested Solutions | PDF",61]