marking system

That is my understanding - I frequently say during lectures that "The marks are in the workings" So long as your workings are clear and easy to follow ( and correct! ) then you should be picking up marks for eg provisions for unrealised profits, adjustments for elimination of intra-group sales, correct treatment of pups on intra-group TNCA transfers ....

There must surely be more marks available for these than for adding up two Accounts Receivable balances. If there were a cancellation of Accounts Receivable against Accounts Payable, the mark should surely be given if you have identified that elimination within your workings eg, sy

W6 Eliminate intra-group balance A/c Rble (42) A/c Pble (42)

When it comes to preparing the SofFP, write, say,

TNCA 259 + 315 + 40 - 8 but don't bother adding it up unless you have the time to complete the question. To add up that line and put in 606 cannot be worth an incremental mark and, whilst you were doing that, you were preventing yourself from writing, say,

Inventory 37 + 45 - 6

Again, there's nothing to be gained from putting in that total of 76

I BELIEVE ( but I could be wrong ) that the marks are in the workings