Although I did OK in all the ICB exams, I often found some of the questions ambiguous, with several possible answers, depending on the interpretation of the question.
I struggled when I did the computerised exam (Maclay & Sons), trying to create a manufacturing account in Sage Instant. Spent more time creating a custom CoA than anything else. No course work I did covered it in the computerised section and Sage Instant doesn't cater for it directly.
I finally managed to create something that resembled a Manufacturing, Trading and Profit & Loss Account.
Seems I've got the same exam you have just sat. I've approached it the same way as you and used the chart of accounts from a mock paper with a few amends. Saying that finding some of the information a little confusing as it seems to be open to interpretation. Out of a matter of interest did you split the opening balances for wages, heat & light plus motoring expenses between factory & general? I've not split them and put under general for opening balances and then going to split as a seperate journal entry.
I did split them - it makes no odds how you enter the data, either at the start or making a journal. I agree, the figures are open to interpretation and I have many a second thought on a few items in the exam.
I saw your post somewhere else about the fixed assets. I put the NBV down as there is no depreciation figures on the trial balance, from what I can remember.
The explanations as to what they want are not clear nor is the information about the current status.
Did you split motor expenses on the opening balances. It would make sense to me as the depreciation is split but the fact that it is not mentioned makes me think I am thinking too much into the question!!!!!!
Now you're asking, I don't have the papers with me and cannot remember! But like you, I think I thought too much with very little info to think on! lol