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Instructions: Answer ALL questions. QUESTION 1 (20 Marks) a) Describe the differences between ‘accounting’ and ‘book keeping’. (4 marks) b) Identify TWO (2) types of internal user and external user. (4 marks) c) For each of the following, state the appropriate accounting concept or principle. i. The recognition of revenues when earned and expenses incurred regardless of when cash is received or paid. ii. An accounting concept that requires an entity to give the same accounting treatment to similar events in successive accounting periods. iii. For accounting purposes, the assumption that the business will continue in operation indefinitely. iv. An accounting principle which indicates that an organization is viewed as a unit independent from its owners

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