Q1.Assume that you have attended an interview for the post of Accountant in Sohar Aluminum Company S.A.O.C. The first round of the interview is written test and the following questions has been asked in the test. Being an interviewee how will you answer the question? What did you understand about conceptual frame work for Accounting? What is the purpose of conceptual frame work? Write overview and History of conceptual framework for Accounting. (7 marks) Q2. Download the statement of position and statement of financial performance of any company and identify the values of flowing elements from the downloaded statement for the years 2018 and 2019. (Note: You have to send the downloaded statement of financial position and statement of financial performance of the company to my mail id imtiyaz@ibrict.edu.com). Elements to identify from the downloaded statement of financial position are ; a) Cash and cash equivalent b) Accounts receivables c) Accounts payables d) Equity e) f) Net profit. Sales revenue and (0.5x6 =3) Kindly ensure that your answer should be in the following given format. Elements 2018 (OMR) 2019 (OMR) Compare the net profit of the company with the years 2018 and 2019 and explain the effect of increase or decrease the in the sales revenue and expenditure on the net profit of the company.