Don't try to balance the Balance Sheet, even if it is balance, it may be wrong also. If you refer to the answer sheet given in ACCA website, u will see the marking scheme.
A lot of people pass without balancing the balance Sheet, so don't worry. For question 3, its either cashflow or financial ratio. In fact, during my exam, I am lucky that financial ratio question came out because till now I still don't how to do a cashflow statement..
For CFA, you only need to produce your ACCA complete cert before you go for CFA Level 2. I am also thinking of going for that after ACCA.. hehe
The course fee now after subsidied is not expensive ..only 630... but the enrolment fee and exam fees cost about sgd 1500.
I think I better do it after I complete ACCA because the ACCA professional paper is not easy.