Had this in my Accounts exam on Tuesday. It's split into two questions worth 40% each and one question worth 20%. It's anyone's guess what the 20% one could be but the two 40% ones were always the same in past papers, class tests and tutorial exercises just with different numbers. This year they decided to change one entirely to a question that had never come up before and, consequently, one that hardly anyone had studied for. Didn't know how to answer it, costing me and quite a few others 28% of the overall grade.Should still pass barring a disaster in my other answers but yeah, that was pretty brutal.