spelling issue

Welcome to my AA forum! MrJonBain is correct - as long as your spelling and grammar are competent enough to be understood clearly then you won’t be penalised at THIS level of examination. Candidates would be "penalised" at the strategic professional level if their answers are not worthy of professional skills marks - however, there is no "negative" marking in ACCA (i.e. marks that should validly be awarded are never withheld/deducted). That said, at the applied skills level, candidates should take a reasonable level of care as evidently "sloppy" typing will frustrate the marker who has to read it (!)