--- title: "WAEC Accounting Likely Questions 2027/2028 and Answers" url: https://examloaded.com/waec-accounting-likely-questions-and-answers/ date: 2026-10-12 modified: 2026-10-16 lang: en author: "Rabiu Francis" description: "WAEC Accounting likely questions can help you find out whether you are really prepared to handle the calculations, account formats and theory questions that may come from the Accounting syllabus...." categories: - "2027 Official WAEC Exam Insights: Practice Questions, and Syllabus" - "WAEC Practice Questions 2027" image: https://examloaded.com/wp-content/uploads/2026/10/WAEC-Accounting-Likely-Questions-2027-2028-and-Answers.webp word_count: 3903 --- # WAEC Accounting Likely Questions 2027/2028 and Answers WAEC Accounting likely questions can help you find out whether you are really prepared to handle the calculations, account formats and theory questions that may come from the Accounting syllabus. The questions on this page are **practice questions**, not leaked WAEC questions and not expo. ![WAEC Accounting Likely Questions 2027/2028 and Answers](https://examloaded.com/wp-content/uploads/2026/10/WAEC-Accounting-Likely-Questions-2027-2028-and-Answers-300x198.webp)WAEC Accounting Likely Questions 2027/2028 and Answers They are prepared around important Accounting topics, previous examination patterns and areas candidates are expected to understand before sitting for WASSCE. **READ:** [Access 2027 WAEC Questions and Answers in all Subjects – Free Study Guide](/waec-questions-and-answers/) **ALSO READ:** [WAEC Specimens 2027](/waec-specimens-practicals/) For the best result, attempt each question yourself before checking the answer. **READ ALSO:** [WAEC Accounting Past Questions and Answers PDF Download](/waec-accounting-past-questions/) ## WAEC Accounting Likely Questions 2027/2028 The practice questions below cover both objective and theory areas of Accounting. They include topics such as: - Accounting concepts - Double entry - Books of original entry - Cash book - Petty cash - Trial balance - Bank reconciliation - Correction of errors - Suspense account - Final accounts - Depreciation - Manufacturing accounts - Control accounts - Incomplete records - Not-for-profit organisations - Partnership accounts - Company accounts - Accounting ratios - Branch and departmental accounts - Public sector accounting You should still study the complete [WAEC Accounting Syllabus 2027/2028](/waec-financial-accounting-syllabus-questions/) because likely questions should never replace the syllabus. ## WAEC Accounting Likely Objective Questions Try the questions first before checking the answers. ### Question 1 Which of the following best describes bookkeeping? A. Interpretation of financial statements B. Recording financial transactions systematically C. Auditing the accounts of a business D. Preparing economic statistics **Answer: B. Recording financial transactions systematically** Bookkeeping deals mainly with the orderly recording of financial transactions. ### Question 2 The accounting equation is: A. Assets = Capital – Liabilities B. Assets = Capital + Liabilities C. Capital = Assets + Liabilities D. Liabilities = Capital + Assets **Answer: B. Assets = Capital + Liabilities** The resources owned by a business are financed by the owner’s capital and liabilities. ### Question 3 Which document is normally sent by a seller to a buyer for goods sold on credit? A. Receipt B. Invoice C. Cheque D. Bank statement **Answer: B. Invoice** An invoice shows the details and amount of goods supplied on credit. ### Question 4 Goods returned by a customer are first recorded in the: A. Returns outward journal B. Purchases journal C. Returns inward journal D. General journal **Answer: C. Returns inward journal** Returns inward records goods returned to the business by customers. ### Question 5 Goods returned by a business to a supplier are recorded in the: A. Sales journal B. Returns outward journal C. Returns inward journal D. Cash book **Answer: B. Returns outward journal** Returns outward records goods returned to suppliers. ### Question 6 Which of the following is a personal account? A. Machinery Account B. Rent Account C. Emeka Enterprises Account D. Purchases Account **Answer: C. Emeka Enterprises Account** A personal account relates to an individual, business or organisation. ### Question 7 The rule for a real account is: A. Debit the receiver, credit the giver B. Debit what comes in, credit what goes out C. Debit all income, credit all expenses D. Debit capital, credit assets **Answer: B. Debit what comes in, credit what goes out** ### Question 8 A business bought furniture for cash. The correct entry is: A. Debit Cash, Credit Furniture B. Debit Furniture, Credit Cash C. Debit Purchases, Credit Cash D. Debit Cash, Credit Purchases **Answer: B. Debit Furniture, Credit Cash** Furniture increases while cash decreases. ### Question 9 The main purpose of a trial balance is to: A. calculate the gross profit B. determine cash at bank C. test the arithmetic accuracy of ledger entries D. determine the selling price of goods **Answer: C. Test the arithmetic accuracy of ledger entries** ### Question 10 Which error may not cause the trial balance totals to disagree? A. Posting only one side of a transaction B. Error of principle C. Adding one account incorrectly D. Posting ₦8,000 as ₦800 on only one side **Answer: B. Error of principle** An error of principle can still maintain equal debit and credit entries. ### Question 11 A suspense account is normally opened when: A. the trial balance does not agree B. the business makes a loss C. cash is stolen D. depreciation is charged **Answer: A. The trial balance does not agree** ### Question 12 Which of the following is an example of capital expenditure? A. Payment of shop rent B. Purchase of a delivery van C. Payment of salaries D. Repair of office furniture **Answer: B. Purchase of a delivery van** A delivery van is a non-current asset expected to benefit the business for more than one accounting period. ### Question 13 Which of the following is revenue expenditure? A. Purchase of a building B. Cost of extending a factory C. Repair of machinery D. Purchase of land **Answer: C. Repair of machinery** Normal repairs maintain an existing asset rather than create a new long-term asset. ### Question 14 A cheque issued by a business but not yet presented to the bank is called: A. uncredited lodgement B. dishonoured cheque C. unpresented cheque D. stale receipt **Answer: C. Unpresented cheque** ### Question 15 A deposit entered in the cash book but not yet shown on the bank statement is: A. an uncredited lodgement B. an unpresented cheque C. a standing order D. a bank charge **Answer: A. An uncredited lodgement** ### Question 16 Which of the following normally requires an adjustment in the cash book before preparing a bank reconciliation statement? A. Unpresented cheque B. Uncredited lodgement C. Bank charges not yet entered in the cash book D. Cheque issued but not presented **Answer: C. Bank charges not yet entered in the cash book** Bank charges appearing on the bank statement but not yet in the cash book need to be entered in the cash book. ### Question 17 The imprest system is commonly associated with: A. sales journal B. petty cash book C. purchases ledger D. trial balance **Answer: B. Petty cash book** ### Question 18 Depreciation is: A. the increase in the market value of an asset B. the amount borrowed to purchase an asset C. the allocation of the depreciable amount of an asset over its useful life D. the amount received when an asset is sold **Answer: C. The allocation of the depreciable amount of an asset over its useful life** ### Question 19 A machine costs ₦600,000 and has a residual value of ₦60,000. Its useful life is six years. The annual depreciation under the straight-line method is: A. ₦60,000 B. ₦80,000 C. ₦90,000 D. ₦100,000 **Answer: C. ₦90,000** Depreciable amount: ₦600,000 – ₦60,000 = ₦540,000 Annual depreciation: ₦540,000 ÷ 6 = **₦90,000** ### Question 20 Gross profit is calculated as: A. Sales – Expenses B. Sales – Cost of goods sold C. Capital – Drawings D. Purchases – Closing inventory **Answer: B. Sales – Cost of goods sold** ### Question 21 Opening inventory is ₦80,000, purchases are ₦400,000 and closing inventory is ₦100,000. Ignore other direct costs. Cost of goods sold is: A. ₦300,000 B. ₦380,000 C. ₦420,000 D. ₦580,000 **Answer: B. ₦380,000** ₦80,000 + ₦400,000 – ₦100,000 = **₦380,000** ### Question 22 Which of the following is included in prime cost? A. Factory rent B. Office salary C. Direct labour D. Selling expenses **Answer: C. Direct labour** Prime cost consists of direct materials, direct labour and direct expenses. ### Question 23 The account prepared to determine the cost of goods produced by a manufacturer is the: A. Realisation Account B. Manufacturing Account C. Receipts and Payments Account D. Suspense Account **Answer: B. Manufacturing Account** ### Question 24 A Sales Ledger Control Account summarises transactions affecting: A. suppliers B. employees C. credit customers D. owners **Answer: C. Credit customers** It relates to trade receivables. ### Question 25 A Purchases Ledger Control Account summarises transactions with: A. credit customers B. credit suppliers C. employees D. shareholders **Answer: B. Credit suppliers** It relates to trade payables. ### Question 26 Which of the following is normally prepared by a club or society? A. Manufacturing Account B. Receipts and Payments Account C. Sales Ledger Control Account D. Branch Adjustment Account **Answer: B. Receipts and Payments Account** ### Question 27 In a partnership, the account used to show how profit is distributed among partners is the: A. Trading Account B. Profit and Loss Appropriation Account C. Purchases Account D. Suspense Account **Answer: B. Profit and Loss Appropriation Account** ### Question 28 Interest on drawings is normally: A. an expense of the partnership B. income to the partnership C. an asset purchased by a partner D. a liability to a supplier **Answer: B. Income to the partnership** ### Question 29 Goodwill in a partnership mainly represents: A. cash kept in the bank B. the value of the firm’s reputation and other intangible advantages C. the cost of inventory D. the value of drawings **Answer: B. The value of the firm’s reputation and other intangible advantages** ### Question 30 Which of the following represents ownership in a limited company? A. Debentures B. Shares C. Trade payables D. Bank overdraft **Answer: B. Shares** ### Question 31 Debenture holders are generally: A. owners of the company B. creditors of the company C. employees of the company D. customers of the company **Answer: B. Creditors of the company** ### Question 32 A business has current assets of ₦900,000 and current liabilities of ₦450,000. The current ratio is: A. 1:2 B. 2:1 C. 3:1 D. 4:1 **Answer: B. 2:1** ₦900,000 ÷ ₦450,000 = **2:1** ### Question 33 A business has current assets of ₦800,000, inventory of ₦300,000 and current liabilities of ₦250,000. Its acid-test ratio is: A. 1:1 B. 2:1 C. 3.2:1 D. 4:1 **Answer: B. 2:1** Quick assets: ₦800,000 – ₦300,000 = ₦500,000 ₦500,000 ÷ ₦250,000 = **2:1** ### Question 34 Which ratio measures the relationship between gross profit and sales revenue? A. Current ratio B. Acid-test ratio C. Gross profit margin D. Stock turnover **Answer: C. Gross profit margin** ### Question 35 If a transaction is completely omitted from both the debit and credit sides of the books, the error is known as: A. error of principle B. error of omission C. compensating error D. error of commission **Answer: B. Error of omission** ## WAEC Accounting Likely Theory Questions and Answers Objective practice alone is not enough. Accounting also requires you to explain concepts and prepare proper accounts. ### Question 1 **State five users of accounting information and explain why each one needs the information.** ### Answer Possible users include: - **Owners** — to know whether the business is making profit and whether their investment is growing. - **Managers** — to plan operations, control costs and make business decisions. - **Investors** — to determine whether investing in the business is worthwhile. - **Banks and lenders** — to assess whether the business can repay loans and interest. - **Government** — for taxation, regulation and economic planning. - **Employees** — to assess the stability of the organisation and its ability to meet obligations to workers. - **Suppliers** — to determine whether the business is likely to pay for goods supplied on credit. Any five properly explained points answer the question. ### Question 2 **Explain five accounting concepts.** ### Answer Examples include: **Business entity concept:** The business is treated separately from its owner for accounting purposes. **Going concern concept:** Accounts are prepared on the assumption that the business will continue operating for the foreseeable future. **Consistency concept:** The same accounting methods should normally be used from one period to another so that financial information can be compared. **Accrual concept:** Income and expenses are recognised in the period to which they relate, not merely when cash is received or paid. **Prudence concept:** Expected losses should be recognised where appropriate while profits should not be overstated. **Historical cost concept:** Assets are initially recorded using their acquisition cost. ### Question 3 **Distinguish between capital expenditure and revenue expenditure, giving two examples of each.** ### Answer **Capital expenditure** is expenditure incurred to acquire or improve non-current assets that will benefit the business for more than one accounting period. Examples include: - Purchase of machinery - Purchase of a motor vehicle - Construction of a building - Major improvement to an existing asset **Revenue expenditure** relates to the normal running and maintenance of the business during the current accounting period. Examples include: - Rent - Wages - Electricity - Routine repairs ### Question 4 **State six errors that may not affect the agreement of a trial balance.** ### Answer They include: - Error of omission - Error of commission - Error of principle - Error of original entry - Complete reversal of entries - Compensating error These errors can leave equal debit and credit entries in the books, so the trial balance may still agree. ## WAEC Accounting Likely Calculation Questions ### Question 5 — Bank Reconciliation The cash book of Uche Enterprises showed a bank balance of ₦246,000 on 31 December. The following items were discovered: - Bank charges of ₦6,000 had not been entered in the cash book. - A customer’s cheque for ₦25,000 had been dishonoured. - A standing order of ₦15,000 had been paid by the bank but was not entered in the cash book. - Cheques amounting to ₦48,000 had not yet been presented. - A deposit of ₦35,000 had not yet been credited by the bank. Calculate the **adjusted cash-book balance**. ### Answer Balance before adjustment: **₦246,000** Less bank charges: ₦6,000 Less dishonoured cheque: ₦25,000 Less standing order: ₦15,000 Adjusted cash-book balance: ₦246,000 – ₦6,000 – ₦25,000 – ₦15,000 = **₦200,000** The unpresented cheques and uncredited deposit are timing differences and do not require another entry in the adjusted cash book. ### Question 6 — Straight-Line Depreciation A business purchased machinery for ₦1,200,000. The machinery is expected to have a residual value of ₦120,000 after nine years. Calculate the annual depreciation using the straight-line method. ### Answer Cost = ₦1,200,000 Residual value = ₦120,000 Depreciable amount: ₦1,200,000 – ₦120,000 = ₦1,080,000 Annual depreciation: ₦1,080,000 ÷ 9 = **₦120,000** ### Question 7 — Reducing Balance Depreciation A motor vehicle costing ₦800,000 is depreciated at 20% per annum using the reducing balance method. Calculate: - Depreciation for the first year - Carrying value at the end of the first year - Depreciation for the second year ### Answer #### First year 20% of ₦800,000: = **₦160,000** Carrying value: ₦800,000 – ₦160,000 = **₦640,000** #### Second year 20% of ₦640,000: = **₦128,000** Therefore: - First-year depreciation = **₦160,000** - First-year closing carrying value = **₦640,000** - Second-year depreciation = **₦128,000** ### Question 8 — Trading Account The following information relates to a trader: Opening inventory — ₦150,000 Purchases — ₦700,000 Returns outward — ₦20,000 Carriage inward — ₦40,000 Closing inventory — ₦180,000 Sales — ₦1,000,000 Returns inward — ₦30,000 Calculate: - Net purchases - Net sales - Cost of goods sold - Gross profit ### Answer #### Net purchases ₦700,000 – ₦20,000 = **₦680,000** #### Net sales ₦1,000,000 – ₦30,000 = **₦970,000** #### Cost of goods available for sale Opening inventory + Net purchases + Carriage inward ₦150,000 + ₦680,000 + ₦40,000 = ₦870,000 Cost of goods sold: ₦870,000 – ₦180,000 = **₦690,000** #### Gross profit ₦970,000 – ₦690,000 = **₦280,000** ### Question 9 — Manufacturing Account A manufacturer provides the following information: Opening raw materials — ₦120,000 Purchases of raw materials — ₦600,000 Carriage inward — ₦30,000 Closing raw materials — ₦150,000 Direct wages — ₦300,000 Direct expenses — ₦50,000 Factory rent — ₦100,000 Factory power — ₦70,000 Calculate: - Raw materials consumed - Prime cost - Factory cost, ignoring work in progress ### Answer #### Raw materials consumed Opening raw materials - Purchases - Carriage inward - Closing raw materials ₦120,000 + ₦600,000 + ₦30,000 – ₦150,000 = **₦600,000** #### Prime cost Raw materials consumed + Direct wages + Direct expenses ₦600,000 + ₦300,000 + ₦50,000 = **₦950,000** #### Factory overheads Factory rent + Factory power ₦100,000 + ₦70,000 = ₦170,000 Factory cost: ₦950,000 + ₦170,000 = **₦1,120,000** ### Question 10 — Control Account The following information relates to trade receivables: Opening receivables — ₦200,000 Credit sales — ₦900,000 Cash received from customers — ₦700,000 Discount allowed — ₦30,000 Returns inward — ₦40,000 Bad debts — ₦20,000 Calculate the closing trade receivables balance. ### Answer Opening receivables: ₦200,000 Add credit sales: ₦900,000 Total: ₦1,100,000 Less: Cash received = ₦700,000 Discount allowed = ₦30,000 Returns inward = ₦40,000 Bad debts = ₦20,000 Total reductions: ₦790,000 Closing receivables: ₦1,100,000 – ₦790,000 = **₦310,000** ### Question 11 — Incomplete Records A trader had capital of ₦500,000 at the beginning of the year and ₦680,000 at the end of the year. During the year, the trader introduced additional capital of ₦50,000 and withdrew ₦90,000 for personal use. Calculate the profit for the year. ### Answer Using: Closing Capital = Opening Capital + Additional Capital + Profit – Drawings ₦680,000 = ₦500,000 + ₦50,000 + Profit – ₦90,000 ₦680,000 = ₦460,000 + Profit Profit: ₦680,000 – ₦460,000 = **₦220,000** ### Question 12 — Subscription Account A club received subscriptions of ₦420,000 during the year. Included in the amount received was: - ₦30,000 relating to the previous year - ₦20,000 received in advance for the following year At the end of the current year, ₦40,000 was still owed by members. Calculate subscription income for the current year. ### Answer Cash received: ₦420,000 Less amount relating to previous year: ₦30,000 Less amount received in advance: ₦20,000 Add current-year subscription outstanding: ₦40,000 Subscription income: ₦420,000 – ₦30,000 – ₦20,000 + ₦40,000 = **₦410,000** ### Question 13 — Partnership Appropriation Ada and Chike share profits in the ratio 3:2. Their partnership made a net profit of ₦900,000. The partnership agreement provides for: - Salary to Ada — ₦120,000 - Interest on Ada’s capital — ₦60,000 - Interest on Chike’s capital — ₦40,000 Calculate the balance of profit to be shared and each partner’s share. ### Answer Net profit: ₦900,000 Total appropriations before residual profit: ₦120,000 + ₦60,000 + ₦40,000 = ₦220,000 Residual profit: ₦900,000 – ₦220,000 = **₦680,000** Profit-sharing ratio = 3:2 Ada: 3/5 × ₦680,000 = **₦408,000** Chike: 2/5 × ₦680,000 = **₦272,000** These figures are the partners’ shares of the residual profit before adding any individual salary or interest on capital to determine their total appropriation. ### Question 14 — Accounting Ratios The following figures were extracted from the accounts of a business: Sales — ₦2,000,000 Gross profit — ₦500,000 Net profit — ₦240,000 Current assets — ₦800,000 Inventory — ₦200,000 Current liabilities — ₦400,000 Calculate: - Gross profit margin - Net profit margin - Current ratio - Acid-test ratio ### Answer #### Gross profit margin Gross Profit ÷ Sales × 100 ₦500,000 ÷ ₦2,000,000 × 100 = **25%** #### Net profit margin ₦240,000 ÷ ₦2,000,000 × 100 = **12%** #### Current ratio ₦800,000 ÷ ₦400,000 = **2:1** #### Acid-test ratio Quick assets: ₦800,000 – ₦200,000 = ₦600,000 ₦600,000 ÷ ₦400,000 = **1.5:1** ## More Accounting Questions You Should Be Able to Answer Do not stop with the practice set above. Before the examination, you should also be able to answer questions involving: - Preparation of a three-column cash book - Petty cash book using the imprest system - Journal entries - Trial balance - Suspense account - Correction of errors - Final accounts with adjustments - Provision for doubtful debts - Disposal of non-current assets - Sales Ledger Control Account - Purchases Ledger Control Account - Partnership admission - Partnership dissolution - Revaluation account - Goodwill - Shares and share capital - Debentures - Branch accounts - Departmental accounts - Public sector accounting - Financial institutions Use the [WAEC Accounting Areas of Concentration 2027/2028](/waec-accounting-areas-of-concentration/) as a revision checklist. ## Topics You Should Not Ignore WAEC examiner reports have repeatedly shown that some candidates struggle because they do not properly understand the basic principles of Accounting or fail to present accounts correctly. Common problem areas noted in previous School Candidate examinations have included end-of-year adjustments, petty cash book, branch and departmental accounts, partnership accounts, journal entries and suspense account. Candidates have also lost marks through incorrect headings, poor narrations, wrong presentation and failure to follow instructions. This is why your preparation should not focus only on topics you personally find easy. If suspense account is difficult for you, practise more suspense-account questions. If partnership is your weak area, do not avoid it. The topic you keep postponing may be the one you need to practise most. ## Use the Accounting Syllabus While Practising Keep the [WAEC Accounting Syllabus](/waec-financial-accounting-syllabus-questions/) close while using these likely questions. The syllabus helps you see whether your revision is balanced. For example, being very good at final accounts does not mean you should ignore: - Public sector accounting - Company accounts - Partnerships - Control accounts - Incomplete records - Accounting theory Cover the complete syllabus. ## Use Past Questions After the Likely Questions Likely questions give you fresh practice. Past questions show you what WAEC has actually asked in previous examinations. You need both. After answering a fresh question from a topic, try previous questions from the same area using the [WAEC Accounting Past Questions and Answers PDF](/waec-accounting-past-questions/). For example: **Study Bank Reconciliation → Attempt Likely Question → Attempt Previous WAEC Question → Check Mistakes** That gives you a much better test of your understanding. You can also see the full subject collection on the [WAEC Likely Questions 2027/2028 for All Subjects](/waec-likely-questions/) page. ## How to Answer Accounting Questions Better Accounting is not only about getting a final figure. Presentation is important. When answering practical questions: - Use the correct account title - Use proper headings - Put figures in the correct columns - Show workings - Use appropriate narrations - Write currency values clearly - Avoid unexplained abbreviations - Follow the instruction in the question If the question asks for a specific account, prepare that account. Do not provide something different simply because it contains similar figures. ## Do Not Memorise the Answers The figures in these questions can change. The wording can change. The transaction can change. If you memorise: **₦280,000 is the gross profit** that does not help you when another question gives completely different figures. What you need to remember is the method: **Gross Profit = Net Sales – Cost of Goods Sold** The same principle applies throughout Accounting. Learn the method, not the particular figures. ## Are These the Real WAEC Accounting 2027 Questions? No. These are examination-style practice questions. They are not leaked WAEC questions and should not be treated as a prediction of the exact 2027 paper. Accounting topics come from a defined syllabus, so similar concepts can naturally appear in different examinations. But the figures, wording and arrangement of a question can change. The safest preparation is to understand the principles well enough to answer unfamiliar questions. ## Frequently Asked Questions About WAEC Accounting Likely Questions ### What are WAEC Accounting likely questions? They are practice questions prepared from important Accounting topics and previous examination patterns to help candidates test their preparation. ### Are these WAEC expo questions? No. They are revision questions, not leaked examination questions. ### Will these exact questions come out in WAEC 2027? There is no guarantee that an exact practice question will appear. Use the questions to understand the topics and methods. ### Do the questions have answers? Yes. Answers and workings are provided so that you can check yourself after attempting each question. ### Should I check the answer before attempting the question? No. Attempt the question first. ### Is Accounting only calculation? No. Accounting also contains theory, concepts, definitions and explanations. ### Which Accounting topics should I concentrate on? Use the complete syllabus, but make sure you understand the foundations of bookkeeping as well as bank reconciliation, errors, final accounts, manufacturing accounts, control accounts, incomplete records, partnerships, company accounts and ratios. ### Should I use past questions too? Yes. Combine these practice questions with the [WAEC Accounting Past Questions](/waec-accounting-past-questions/). ### Can likely questions guarantee A1? No. Your performance depends on your understanding of the subject and how well you answer the actual examination questions. ### How should I prepare for the objective paper? Practise questions across the whole syllabus and understand why each correct option is correct. ### How should I prepare for the theory paper? Practise preparing complete accounts from a blank sheet and writing clear explanations for theory questions. ## Final Note Do not use [WAEC](https://www.waecnigeria.org/) Accounting likely questions as something to cram a few days before the examination. Use them to test yourself. Cover the answer. Attempt the question. Check your workings. Find your mistakes. Then return to the topic and correct what you do not understand. Use the [WAEC Accounting Syllabus](/waec-financial-accounting-syllabus-questions/), [Accounting Areas of Concentration](/waec-accounting-areas-of-concentration/) and [Accounting Past Questions](/waec-accounting-past-questions/) together. If you can confidently handle fresh questions from the major parts of the syllabus without depending on memorised solutions, you are doing the kind of practice that matters.