FRMarks for working only

You will have gained marks for correct adjustments. There would probably have been one or some for correctly creating SOFP. If you want to check ask on the ask the tutor forum. Generally the examiners want to test your knowledge and skills accurately. They are not trying to "trap" people. Hope this helps.

I have my first ACCA CBE on Thursday but I'm still clueless if Section A & B require proper workings to be shown or simply working the questions on rough paper and then selecting the correct answer will get me marks. Any help or response will be appreciated.

Short answer - NO workings required. Response to all OT Qs are auto-marked according to the selected responses. There is NO partial marking and hence NO requirement for workings - either you make the correct response - 2 marks - or you don't - 0 marks.