Accounting Tuesday 28 October 2014 Paper Two Response book
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1 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 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 4 Attach barcode here Number of books used Record of questions attempted Part, Question A, Q1 A, Q2 A, Q3 B, Q1 B, Q2 B, Q3 C, Q1 Supervisor use only Supervisor s initials QCAA use only Marker number Tick if attempted Marker use only For all Queensland schools
2
3 Part A Question 1 a. True/False b. True/False c. True/False d. True/False e. True/False 1
4 Part A Question 2 2
5 Part A Question 3 3
6 Part A 4
7 Part A Spare 5
8 Part A Spare 6
9 Part B Question 1 7
10 Part B Question 1 8
11 Part B Question 1 9
12 Part B Question 1 spare 10
13 Part B Question 1 spare 11
14 Part B Question 1 spare 12
15 Part B Question 2 a. What was the total amount of the deposits received into our bank account that was listed on the Bank Reconciliation Report? b. Did the business have a credit or a debit bank account and what was the amount? c. What was the GST Paid amount in the Trial Balance? d. What is the total of the GST Liability from the Balance Sheet, and is this amount to be paid to or received from the Australian Taxation Office? e. What is the balance owed to: i. About the Home?... ii. MOB Office Furniture?... f. How many mirrors were on hand at the end of June and what was the total value of these mirrors? g. What was the profit or loss figure at the end of June? h. Outline the process to record the transaction on 8 June. i. Outline the process to record the transaction on 26 June. j. Outline the process to record the wages owing transaction on 30 June. 13
16 Part B Question 2 spare a. What was the total amount of the deposits received into our bank account that was listed on the Bank Reconciliation Report? b. Did the business have a credit or a debit bank account and what was the amount? c. What was the GST Paid amount in the Trial Balance? d. What is the total of the GST Liability from the Balance Sheet, and is this amount to be paid to or received from the Australian Taxation Office? e. What is the balance owed to: i. About the Home?... ii. MOB Office Furniture?... f. How many mirrors were on hand at the end of June and what was the total value of these mirrors? g. What was the profit or loss figure at the end of June? h. Outline the process to record the transaction on 8 June. i. Outline the process to record the transaction on 26 June. j. Outline the process to record the wages owing transaction on 30 June. 14
17 Part B Question 3 a. In the following table, complete the required amounts and formulas: From the Statement of Estimated Receipts from Accounts Receivable, the total expected receipts for the month of December Formula From the Statement of Estimated Receipts from Accounts Receivable, the amount of credit sales from September that would be likely to be received in November Formula From the Statement of Estimated GST Payments, the amount to be received or paid during the month of November Formula From the Statement of Estimated GST Payments, the total amount of GST collected for October Formula From the Cash Budget, the excess receipts over payments for December Formula From the Cash Budget, the total estimated payments for October Formula 15
18 Question 3 b. In the following table, state the amounts for the entries listed and the full process used to calculate each amount: Purchases paid in October Steps Excess receipts over payments for October Steps Bank balance as at the end of October Steps Commission for November Steps Administrative Expenses for December Steps
19 Part B Question 3 c.... d
20 Part B Question 3 spare a. In the following table, complete the required amounts and formulas: From the Statement of Estimated Receipts from Accounts Receivable, the total expected receipts for the month of December Formula From the Statement of Estimated Receipts from Accounts Receivable, the amount of credit sales from September that would be likely to be received in November Formula From the Statement of Estimated GST Payments, the amount to be received or paid during the month of November Formula From the Statement of Estimated GST Payments, the total amount of GST collected for October Formula From the Cash Budget, the excess receipts over payments for December Formula From the Cash Budget, the total estimated payments for October Formula 18
21 Question 3 spare b. In the following table, state the amounts for the entries listed and the full process used to calculate each amount: Purchases paid in October Steps Excess receipts over payments for October Steps Bank balance as at the end of October Steps Commission for November Steps Administrative Expenses for December Steps
22 Part B Question 3 spare c.... d
23 Part C Question 1 21
24 Part C Question 1 22
25 Part C Question 1 23
26 Part C Question 1 24
27 Part C Question 1 25
28 Part C Question 1 26
29 Part C Question 1 spare 27
30 Part C Question 1 spare 28
31 Part C Question 1 spare 29
32 Part C Question 1 spare 30
33
34 The State of Queensland (Queensland Curriculum and Assessment Authority) 2014 Copyright protects this material. Copyright in the Senior External Examination is owned by the State of Queensland and/or the Queensland Curriculum and Assessment Authority. Copyright in some of the material included in the paper is owned by third parties. Except as permitted by the Copyright Act 1968 (Cwlth), reproduction by any means (photocopying, electronic, mechanical, recording or otherwise), making available online, electronic transmission or other publication of this material is prohibited without prior written permission of the relevant copyright owner/s. The Queensland Curriculum and Assessment Authority requires to be recognised as the source of the Senior External Examination and requires that its material remain unaltered. Enquiries relating to copyright in this material, which is owned by the State of Queensland or the Queensland Curriculum and Assessment Authority, should be addressed to: Manager Publishing Unit Queensland Curriculum & Assessment Authority PO Box 307, Spring Hill QLD 4004 Australia Level 7, 154 Melbourne Street, South Brisbane T F
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