4.1 According to Generally Recognised Accounting Practice (GRAP) 1.96 list six items that should appear on the face of the statement of financial performance.

4.2 Complete the table provided by ticking or X to show where the items on the left column would appear on Stanford & Sons purchases ledger control account. Also, indicate by a tick or X in the column titled ‘no entry’ if the item would not appear in the purchases ledger control account.