Those who had registered for Principle of Account in Spm sat the test on this Tuesday and they knew the question 2 in paper 2 was more difficult than pass few years. The overall questions were alright to me, just that LCCI question was of particular difficult. Personally, I feel that the extra details given were confusing and they occupied one whole page which required the students to do more calculations and adjustments. Two and half hour was only enough for the students to do five questions and students don't have much time to check. As far as I'm concerned, not even one of them in my school managed to balance the account and some of them were not able to finish the answers, no doubt, this would happen in another school. I was so discouraged when I was in that question, nearly broke down. The thought of getting A+ vanished in mind at once and I was so worry it would affect the overall mark. Time should be extended for paper 2 if they would like to continue to give that kind of question!