
| Wrong accounts | Review Unit 1 guide — double-entry rules. Rewrite the entry from scratch. |
| GST errors | Review Unit 1 or 2 — GST Clearing rules. Never put GST in Sales or expenses. |
| Vague explanations | Use the 3-sentence template: concept → apply with name/figure → accounting impact. |
| Weak extended response | Compare sentence by sentence against the model. Rewrite the full answer. |