| Definition | Responses | Score |
| Non-Current/Capital Depreciable Inventory |
| Part | Contestant | Judge |
| 1 | 1 | 50 |
| 1 |
| Non-Current/Capital Depreciable Inventory Total |
| 1 |
| Record Business Management Top Exam - 1-20 |
| Part | Contestant | Judge |
| 1 | D | D |
| 2 | A | C |
| 3 | C | B |
| 4 | B | C |
| 5 | D | D |
| 6 | C | D |
| 7 | B | C |
| 8 | B | C |
| 9 | A | D |
| 10 | C | D |
| 11 | D | A |
| 12 | B | C |
| 13 | D | C |
| 14 | B | A |
| 15 | A | D |
| 16 | D | D |
| 17 | B | B |
| 18 | D | B |
| 19 | B | D |
| 20 | A | D |
| Top Exam - Points per Question | 1 |
| 4 |
| Record Business Management Top Exam - 21-40 |
| Part | Contestant | Judge |
| 21 | D | B |
| 22 | C | A |
| 23 | B | C |
| 24 | A | D |
| 25 | B | B |
| 26 | C | A |
| 27 | C | C |
| 28 | B | D |
| 29 | A | C |
| 30 | D | C |
| 31 | C | B |
| 32 | D | A |
| 33 | D | D |
| 34 | B | B |
| 35 | D | C |
| 36 | C | D |
| 37 | B | B |
| 38 | B | A |
| 39 | D | A |
| 40 | A | A |
| Top Exam - Points per Question | 1 |
| 6 |
| Record Business Management Top Exam - 41-60 |
| Part | Contestant | Judge |
| 41 | B | D |
| 42 | A | B |
| 43 | D | C |
| 44 | C | D |
| 45 | A | D |
| 46 | D | B |
| 47 | D | D |
| 48 | B | C |
| 49 | C | C |
| 50 | B | B |
| 51 | B | A |
| 52 | B | A |
| 53 | A | A |
| 54 | B | A |
| 55 | A | B |
| 56 | B | A |
| 57 | B | B |
| 58 | A | B |
| 59 | B | A |
| 60 | A | A |
| Top Exam - Points per Question | 1 |
| 6 |
| Record Business Management Top Exam - 61-80 |
| Part | Contestant | Judge |
| 61 | A | A |
| 62 | B | B |
| 63 | B | A |
| 64 | A | B |
| 65 | B | A |
| 66 | A | B |
| 67 | A | B |
| 68 | B | A |
| 69 | A | A |
| 70 | B | B |
| 71 | A | A |
| 72 | A | A |
| 73 | A | A |
| 74 | B | B |
| 75 | B | A |
| 76 | A | A |
| 77 | B | B |
| 78 | A | B |
| 79 | A | A |
| 80 | B | A |
| Top Exam - Points per Question | 1 |
| 11 |
| Record Business Management Top Exam - 81-100 |
| Part | Contestant | Judge |
| 81 | A | A |
| 82 | B | A |
| 83 | A | A |
| 84 | B | B |
| 85 | B | A |
| 86 | A | A |
| 87 | B | A |
| 88 | A | A |
| 89 | B | A |
| 90 | A | A |
| 91 | B | B |
| 92 | A | A |
| 93 | A | A |
| 94 | B | A |
| 95 | A | A |
| 96 | A | B |
| 97 | B | A |
| 98 | A | B |
| 99 | A | A |
| 100 | B | A |
| Top Exam - Points per Question | 1 |
| 11 |
| Record Business Management Top Exam Total |
| 38 |
| Tax Management Bottom Exam - 1-20 |
| Part | Contestant | Judge |
| 1 | C | C |
| 2 | A | C |
| 3 | D | A |
| 4 | D | D |
| 5 | B | B |
| 6 | A | C |
| 7 | | D |
| 8 | C | D |
| 9 | B | A |
| 10 | D | C |
| 11 | B | B |
| 12 | A | D |
| 13 | C | D |
| 14 | B | A |
| 15 | C | C |
| 16 | D | B |
| 17 | C | D |
| 18 | B | A |
| 19 | D | C |
| 20 | A | A |
| Bottom Exam - Points per Question | 1 |
| 6 |
| Tax Management Bottom Exam - 21-40 |
| Part | Contestant | Judge |
| 21 | C | B |
| 22 | A | C |
| 23 | C | D |
| 24 | B | C |
| 25 | A | D |
| 26 | D | D |
| 27 | B | D |
| 28 | D | A |
| 29 | A | A |
| 30 | B | A |
| 31 | D | D |
| 32 | A | B |
| 33 | C | C |
| 34 | B | D |
| 35 | A | A |
| 36 | A | D |
| 37 | C | D |
| 38 | B | C |
| 39 | C | A |
| 40 | A | D |
| Bottom Exam - Points per Question | 1 |
| 5 |
| Tax Management Bottom Exam - 41-60 |
| Part | Contestant | Judge |
| 41 | C | B |
| 42 | D | D |
| 43 | A | D |
| 44 | C | A |
| 45 | D | C |
| 46 | B | D |
| 47 | A | D |
| 48 | D | A |
| 49 | B | D |
| 50 | B | B |
| 51 | A | B |
| 52 | B | A |
| 53 | B | A |
| 54 | A | B |
| 55 | A | B |
| 56 | B | A |
| 57 | A | A |
| 58 | B | A |
| 59 | A | A |
| 60 | B | B |
| Bottom Exam - Points per Question | 1 |
| 5 |
| Tax Management Bottom Exam - 61-80 |
| Part | Contestant | Judge |
| 61 | A | A |
| 62 | B | A |
| 63 | A | B |
| 64 | A | A |
| 65 | B | A |
| 66 | A | B |
| 67 | B | A |
| 68 | A | A |
| 69 | A | B |
| 70 | B | A |
| 71 | A | B |
| 72 | B | B |
| 73 | B | A |
| 74 | A | A |
| 75 | B | A |
| 76 | A | A |
| 77 | B | B |
| 78 | A | B |
| 79 | B | A |
| 80 | A | A |
| Bottom Exam - Points per Question | 1 |
| 8 |
| Tax Management Bottom Exam - 81-100 |
| Part | Contestant | Judge |
| 81 | B | B |
| 82 | A | A |
| 83 | A | A |
| 84 | B | A |
| 85 | A | B |
| 86 | B | B |
| 87 | A | B |
| 88 | B | A |
| 89 | B | A |
| 90 | A | A |
| 91 | B | B |
| 92 | B | A |
| 93 | A | A |
| 94 | B | A |
| 95 | A | A |
| 96 | B | A |
| 97 | A | A |
| 98 | A | B |
| 99 | B | B |
| 100 | A | B |
| Bottom Exam - Points per Question | 1 |
| 10 |
| Tax Management Bottom Exam Total |
| 34 |