Accounting Senior External Examination. Paper Two Response book. Directions. Candidate use. After the examination session. Supervisor use only
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1 2018 Senior External Examination Accounting Paper Two Response book Wednesday 7 November :15 pm to 4:25 pm Directions Do not write in this book during perusal time. You must: correct any errors appropriately cross out any draft work that is not to be assessed. After the examination session The supervisor will collect this book when you leave. Candidate use Print your candidate number here 1 8 Attach barcode here Number of books used Number of questions attempted Part, Question A, Q1 A, Q2 B, Q1 B, Q2 B, Q3 C, Q1 C, Q2 Tick if attempted Marker use only Supervisor use only Supervisor s initials QCAA use only Marker number
2 Planning space
3 Part A Question 1 a. b. c. 1
4 Question 2 a. In the following table, complete the required amounts and spreadsheet formulas: From the Income Statement, the net profit for Amount Formula $ From the Income Statement, the percentage change for Cost of Goods Sold. Percentage Formula % From the Balance Sheet, the dollar value of the difference in Accounts Payable. Amount Formula $ From the Balance Sheet, the total assets for Amount Formula $ 2
5 b. In the following table, state the amounts for ratios and the full process to calculate each amount: Turnover of Accounts Receivable in 2017 (days) Days Process Turnover of Inventories in 2018 (days) Days Process Ratio of Cost of Goods Sold to Sales in 2018 Process 3
6 Question 2 c. 4
7 Question 2 c. 5
8 Question 2 c. 6
9 Question 2 spare a. In the following table, complete the required amounts and spreadsheet formulas: From the Income Statement, the net profit for Amount Formula $ From the Income Statement, the percentage change for Cost of Goods Sold. Percentage Formula % From the Balance Sheet, the dollar value of the difference in Accounts Payable. Amount Formula $ From the Balance Sheet, the total assets for Amount Formula $ 7
10 b. In the following table, state the amounts for ratios and the full process to calculate each amount: Turnover of Accounts Receivable in 2017 (days) Days Process Turnover of Inventories in 2018 (days) Days Process Ratio of Cost of Goods Sold to Sales in 2018 Process 8
11 Question 2 spare c. 9
12 Question 2 spare c. 10
13 Question 2 spare c. End of Part A 11
14 Part B Question 1 12
15 Question 1 13
16 Question 1 spare 14
17 Question 1 spare 15
18 Question 2 16
19 Question 2 17
20 Question 2 spare 18
21 Question 2 spare 19
22 Question 3 a. What is the total value of outstanding deposits on 30 June? b. Did the business make a gross profit or loss for June and what was the amount? c. What is the balance of the GST liability in the Balance Sheet and is this amount to be paid to or received from the Australian Taxation Office? d. What was the balance of the shoes in stock? e. State the number of units on hand as at 30 June 2018 for: i. Thongs ii. Sneakers f. Explain why there are outstanding cheques listed in the Reconciliation Report. g. State the balances from the Balance Sheet for: i. Petty Cash ii. Drawings h. State the balances from the Profit and Loss Statement for: i. Bad Debts ii. Shoe Purchases i. Name two accounts receivable who owe Shooz R Us money and state the amounts. j. What is the total of accounts payable and who is the money owed to? 20
23 k. Outline the process to record the transaction on 8 June. l. Outline the process to record the transaction on 16 June. m. Outline the process to record the transaction on 19 June. n. Outline the process to record the transaction on 28 June. o. Outline the process to record the depreciation on fixtures and fittings on 30 June. Include the formula for calculating the amount. 21
24 Question 3 spare a. What is the total value of outstanding deposits on 30 June? b. Did the business make a gross profit or loss for June and what was the amount? c. What is the balance of the GST liability in the Balance Sheet and is this amount to be paid to or received from the Australian Taxation Office? d. What was the balance of the shoes in stock? e. State the number of units on hand as at 30 June 2018 for: i. Thongs ii. Sneakers f. Explain why there are outstanding cheques listed in the Reconciliation Report. g. State the balances from the Balance Sheet for: i. Petty Cash ii. Drawings h. State the balances from the Profit and Loss Statement for: i. Bad Debts ii. Shoe Purchases i. Name two accounts receivable who owe Shooz R Us money and state the amounts. j. What is the total of accounts payable and who is the money owed to? 22
25 k. Outline the process to record the transaction on 8 June. l. Outline the process to record the transaction on 16 June. m. Outline the process to record the transaction on 19 June. n. Outline the process to record the transaction on 28 June. o. Outline the process to record the depreciation on fixtures and fittings on 30 June. Include the formula for calculating the amount. End of Part B 23
26 Part C Question 1 24
27 Question 1 25
28 Question 1 spare 26
29 Question 1 spare 27
30 Question 2 28
31 Question 2 29
32 Question 2 30
33 Question 2 spare 31
34 Question 2 spare 32
35 Question 2 spare End of Part C End of Paper Two 33
36 The State of Queensland (Queensland Curriculum and Assessment Authority) 2018 Copyright enquiries should be made to: Manager Publishing Unit Queensland Curriculum & Assessment Authority PO Box 307, Spring Hill QLD 4004 Australia Level 7, 154 Melbourne Street, South Brisbane T
Accounting Tuesday 28 October 2014 Paper Two Response book
2014 Senior External Examination Accounting Tuesday 28 October 2014 Paper Two Response book 1:15 pm to 4:25 pm Directions Do not write in this book during perusal time. You must: correct any errors appropriately
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