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ReSA - THE REVIEW SCHOOL OF ACCOUNTANCY CPA Review Batch 45  May 2023 CPALE  12 February 2023  03:00 PM – 06:00 PM ADVANCED FINANCIAL ACCOUNTING and REPORTING FIRST PRE-BOARD EXAMINATION Page 1 of  INSTRUCTIONS: Select the correct answer for each of the questions. Mark only one answer for each item by shading the box corresponding to the letter of your choice on the answer sheet provided. STRICTLY NO ERASURES ALLOWED. Use pencil no. 2 only. 1. The partnership of D...