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Does it matter whether we present the workings or Statement of Financial Position first in our answers?
No, it doesn’t matter.
Now ask yourself, how could you present them last?
Until you’ve done the workings you cannot begin to answer the question.
It may be that you don’t get beyond the workings.
If you try to put the Statements first, how will you know where to start the workings
The workings are THE IMPORTANT part of your answer – the marks are in the workings – so why would you not want to put them first?
For all of the above, no, it is not important that you put your workings first or last but if you HAD to make a choice, then present the workings FIRST
Ok?
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