Given the following items, you are required to pair each item from LIST A with the statement from LIST B appropriately. In paring the items with statements, write the letter from list B against the corresponding roman number in list A in your answer booklet.

Question

LIST A:
A. Profit from disposal

B. Current asset

C. Accounting softwares

D. Subscription from members

E. IAS 8

LIST B:

A. Main source of income of club organization

B. Change in an accounting policy

C. An excess of cash proceeds over carrying value of non-current asset

D. Rent income outstanding

E. Tall and SAGE

F. Ms excel and Ms Word

G. Property Plant and Equipment (PPE)

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