Personal Solutions to checkpoints?

[nacho]

Hi,
I've begun the checkpoints questions, and i found that occasionally some of the answers were dodgy, if not useless in that they were 10 lines long for a 2 mark question.
so for that reason i was wondering if anyone had their own solutions typed up or something?

Also, question which came up:
State two circumstances in accounting which may require an estimation
I had depreciation as one, couldn't really think of another. checkpoints provided "Bad debts (may have to make judgements on whether a debtor will pay or not", but that's more of an assumption than an estimation, is it not?

thanks