Abbreviations.

We certainly are! Imagine, how many marks are there for writing "Statement of Changes in Equity"? How much more are you proving to ACCA that you are a fit and proper person to gain the qualification of ACCA by showing that you can write "Intangible non-current assets"? Even ACCA is itself an abbreviation! They don't even call themselves by their full title! How can you be marked down for "SoFP"? or "Sh Pre" OK?

Sorry dear i dont understand your reply Iala123 question on abbreviations.So please explain more clearly for us to understand Regards

Use abbreviations! (Except when writing reports / letters etc)