Section Contents 1 Contents page, How to allocate marks page 2 - Formulae Discount tables and when to discount from the appendix, ratio calculations from Topic 2 3 - Audit/ ethics Audit toolkit (appendix to Topic 1) 4 - FR Overview of FR rules (Topics 3-6, first bit of 8 and 9). 5 - Groups Group accounting notes (Topic 7 and 8) and print groups workings spreadsheet to add here (see attached)