Mock Examination 2015 PAPER 2A. Mr. WAN Shiu Kee( 尹紹基 ) Vice Chairman Hong Kong Association for Business Education
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1 Mock Examination 2015 PAPER 2A Mr. WAN Shiu Kee( 尹紹基 ) Vice Chairman Hong Kong Association for Business Education 1
2 Some Statistical Data A1 (6%) A2 (6%) A3 (6%) A4 (6%) Paper 2A (80%) B5 B6 (10%) (12%) B7 (14%) C8 (20%) C9 (20%) Total (1 out of 2) Full score Mean score (included "0" mark) Standard Dev. (included "0" mark) % 65% 69% 46% 27% 32% 51% 43% 26% 43% % 25% 29% 27% 31% 24% 23% 21% 17% 17% Highest score % 100% 100% 100% 100% 100% 100% 88% 65% 88% 2
3 What is Accounting Accounting is an information system used to collect, classify, and manipulate financial data about an enterprise and communicating economic information to permit informed judgments and decisions by users of the information. 3
4 Overall comments Candidates are advised to present answers logically stepby-step and should not show figures only without descriptions, so that the markers can follow the workings and award appropriate marks. 4
5 Overall comments Candidates are advised to read the question carefully, to understand the assumptions set in the questions, the timing and details of the transactions, so as to understand the question requirements. Many candidates failed to write the correct corresponding ledger account names as descriptions for entries in preparing ledger accounts. 5
6 Overall comments Answers not presented in the required format or writing beyond the margin lines will be penalised Should not use abbreviation 縮寫 The last-answered excess point(s) in excess of the number specified in the question will not be marked 6
7 Prime cost = $900 + $ $175 + $600 + $800 = $3675 per unit If wrong, no mark Prime cost = $90x10 + $30x40 + $35x5 + $40x15 + $800 = $3675 per unit If wrong, no mark Prime cost = Direct materials + Direct labour + Royalty = ($90x10 + $30x40) + ($35x5 + $40x15) + $800 = $3675 per unit If wrong, marks awarded for workings $ $ Per unit Direct materials $90x10 + $30x40 2,100 Best practice Direct labour $35x5 + $40x Royalty 800 Prime cost per unit 3,675 7
8 Q.1 8
9 9
10 Candidates Performance (a) (b) Fair. Many wrong answer for (iv) step cost. Some candidates were not able to distinguish between step cost with mixed cost. Same as in part (a), many candidates ignore the step cost. Some candidates overlooked the requirement of presenting the margin of safety in quantity. 10
11 Q.2 11
12 12
13 Candidates Performance (a) (b) Good. Some candidates failed to distinguish capital expenditure with revenue expenditure and thus failed to compute the correct amount of the cost of oven. Many showed wrong presentation and a few got wrong answer of depreciation amount. Many candidates overlooked the requirement of preparing the accumulated depreciation account and they only tried to calculate the amount of accumulated depreciation. 13
14 Q.3 14
15 15
16 Candidates Performance Good and the scores are towards two extremes: full marks or zero. Some candidates were not able to present answers logically step-by-step and show figures only without descriptions, so that markers could not follow the workings. Many could not clearly show the amount in cost reduction when making decision. Some said profit increment instead of cost reduction. 16
17 Q.4 17
18 18
19 Candidates Performance (a) (b) Fair. Many candidates used banking terms like dishonored cheque instead of the corresponding accounts names in preparing cash book. Some candidates ignore the requirement of preparing the bank reconciliation statement commencing with bank statement balance and have very low score in this part. 19
20 Q.5 20
21 21
22 22
23 23
24 24
25 25
26 26
27 Candidates Performance Generally weak in these topics (incomplete record and accounting ratios) Some candidates did not read the question careful enough and as a result some required figures were not calculated correctly. (a) Some candidates forgot to show the details of cost of goods sold. Some candidates could not distinguish mark-up with margin and thus could not ascertain the amount of sales for the year. (b) Many candidates regarded capital as $20,000 instead of $30,000 as they usually ignore the $10,000 wine from Tobias s uncle. 27
28 Q6 28
29 29
30 30
31 31
32 Candidates Performance (a) (b) (c) Weak. Some could remember the general format of both absorption costing and marginal costing. A few could get the correct answer for overabsorption amount. Many still confused with under-absorption and overabsorption Moreover, quite a lot of them forgot to recalculate the variable selling and administration overhead with corresponding level of production. Generally performed well in this part and showed that candidates were familiar with the profit reconciliation. Many interpreted as production level equals to sales level instead of the effect from inventories. 32
33 Q.7 33
34 34
35 35
36 36
37 37
38 38
39 Candidates Performance (a) (b) Satisfactory. Although part (a) got good scores, candidates could not answer well in final accounts especially with the figures about the issue of shares. Very good. Very few of them got wrong answer. Interim and proposed dividends were usually mixed up. Could not indicate the Refund to unsuccessful applicants as current liabilities. 39
40 Q.8 40
41 41
42 $10,800 x 5% x 7/12 $15,360 x 5% x 1/12 42
43 43
44 36,000 36,000 40,000 40,000 44
45 45
46 46
47 Candidates Performance (a) (b) (c) (d) Fair. Many candidates failed to write the correct corresponding ledger account names as descriptions for entries in preparing ledger accounts. The interest on drawing could not be calculated correctly on monthly basis. Some candidates misunderstood the question that partners drawings were not recorded. Many candidates did not aware of the original amount of goodwill $10,000 and the answer of goodwill adjustment was poor. Good performance with a few candidates ignored the realization expense paid by partner. The amount of share of deficiency was usually wrong as the balances brought down were hard to be correct. 47
48 Q.9 48
49 49
50 50
51 (a) (b) 51
52 Candidates Performance (a) (b) Poor in essay type question with a few exception. Many candidate regarded correct journal entries as correction of errors and thus lose scores. Concepts of Matching, Accrual, and Realization were confused, but the concept of Prudence could answer well. 52
53 END OF PAPER 2A 53
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