(a) A demand by the company’s chairman to include every detailed transaction in the presentation of the annual accounts.

(b) A sole-trader business which has paid the proprietor’s income tax based on the business profits for the year.

(c) A proposed change in the methods of valuing stock.

(d) The valuation of a litre of petrol in one vehicle at the end of accounting Period 1.

(e) A vehicle which could be sold for more than its purchase price.

(f) Goods which were sold to a customer in Period 1 but for which the cash was only received in Period 2.