2017BAFS試前討論區

Incomplete record好撚難阿！

搞清楚成個logic flow 用哂題目比你嘅info就ok
我一開始唔熟手 會整個checklist比自己 workings搵齊啲數先落手寫statement

出係必答部分都唔知點撚算
見到成題11分 自己做到出黎既野睇落得幾分

做翻書既低能題目先，慢慢上到去 DSE
DSE 順序做：2014，2013，2016，practice paper

CE valuation of inventory:
2008, 2009

巴打 見你好清楚pp題目嘅難易度 想搭單問下 我黎緊幾日想做ale costing 有邊啲題目係值得做/少啲out-syl位？
同埋我冇記錯嘅話巴打你講過1990s嘅pp有啲未出過嘅伏位 incomplete record/partnership i/s /correction of error有冇邊啲特別值得做嘅90s題目?
（2000打後個啲做過一次就記得哂答案同伏位）

喺街，記得既題目有呢啲( all CE)
1997Q8 stock valuation

1994Q9 partnership

1991Q5 2001Q2 Bank rec

AL 有 incomplete record, partnership, correction of error, accounting ratio 我 sort 左既，睇上面 link

AL costing; DSE cut costing cut 到 AL 冇乜啱做...Manhattan exercise 做過未?

個幾題90s CE好高質 差啲踩中伏位
冇manhattan ex係手 巴打覺得turbo如何

冇仔細過研究過Turbo 不評

想做Manhattan exercise既你搵搵我：Telegram: https://t.me/Hi_Cusis

Incomplete record好撚難阿！

搞清楚成個logic flow 用哂題目比你嘅info就ok
我一開始唔熟手 會整個checklist比自己 workings搵齊啲數先落手寫statement

出係必答部分都唔知點撚算
見到成題11分 自己做到出黎既野睇落得幾分

做翻書既低能題目先，慢慢上到去 DSE
DSE 順序做：2014，2013，2016，practice paper

CE valuation of inventory:
2008, 2009

巴打 見你好清楚pp題目嘅難易度 想搭單問下 我黎緊幾日想做ale costing 有邊啲題目係值得做/少啲out-syl位？
同埋我冇記錯嘅話巴打你講過1990s嘅pp有啲未出過嘅伏位 incomplete record/partnership i/s /correction of error有冇邊啲特別值得做嘅90s題目?
（2000打後個啲做過一次就記得哂答案同伏位）

喺街，記得既題目有呢啲( all CE)
1997Q8 stock valuation

1994Q9 partnership

1991Q5 2001Q2 Bank rec

AL 有 incomplete record, partnership, correction of error, accounting ratio 我 sort 左既，睇上面 link

AL costing; DSE cut costing cut 到 AL 冇乜啱做...Manhattan exercise 做過未?

個幾題90s CE好高質 差啲踩中伏位
冇manhattan ex係手 巴打覺得turbo如何

Depreciation 可以試埋 CE1994Q3
唔係特別深，但有學生會做做下kick住左

出係必答部分都唔知點撚算
見到成題11分 自己做到出黎既野睇落得幾分

做翻書既低能題目先，慢慢上到去 DSE
DSE 順序做：2014，2013，2016，practice paper

CE valuation of inventory:
2008, 2009

巴打 見你好清楚pp題目嘅難易度 想搭單問下 我黎緊幾日想做ale costing 有邊啲題目係值得做/少啲out-syl位？
同埋我冇記錯嘅話巴打你講過1990s嘅pp有啲未出過嘅伏位 incomplete record/partnership i/s /correction of error有冇邊啲特別值得做嘅90s題目?
（2000打後個啲做過一次就記得哂答案同伏位）

喺街，記得既題目有呢啲( all CE)
1997Q8 stock valuation

1994Q9 partnership

1991Q5 2001Q2 Bank rec

AL 有 incomplete record, partnership, correction of error, accounting ratio 我 sort 左既，睇上面 link

AL costing; DSE cut costing cut 到 AL 冇乜啱做...Manhattan exercise 做過未?

個幾題90s CE好高質 差啲踩中伏位
冇manhattan ex係手 巴打覺得turbo如何

Depreciation 可以試埋 CE1994Q3
唔係特別深，但有學生會做做下kick住左

done
巴打 岩岩tg左你

出係必答部分都唔知點撚算
見到成題11分 自己做到出黎既野睇落得幾分

做翻書既低能題目先，慢慢上到去 DSE
DSE 順序做：2014，2013，2016，practice paper

CE valuation of inventory:
2008, 2009

巴打 見你好清楚pp題目嘅難易度 想搭單問下 我黎緊幾日想做ale costing 有邊啲題目係值得做/少啲out-syl位？
同埋我冇記錯嘅話巴打你講過1990s嘅pp有啲未出過嘅伏位 incomplete record/partnership i/s /correction of error有冇邊啲特別值得做嘅90s題目?
（2000打後個啲做過一次就記得哂答案同伏位）

喺街，記得既題目有呢啲( all CE)
1997Q8 stock valuation

1994Q9 partnership

1991Q5 2001Q2 Bank rec

AL 有 incomplete record, partnership, correction of error, accounting ratio 我 sort 左既，睇上面 link

AL costing; DSE cut costing cut 到 AL 冇乜啱做...Manhattan exercise 做過未?

個幾題90s CE好高質 差啲踩中伏位
冇manhattan ex係手 巴打覺得turbo如何

冇仔細過研究過Turbo 不評

想做Manhattan exercise既你搵搵我：Telegram: https://t.me/Hi_Cusis

巴打我可唔可以都telegram你

出係必答部分都唔知點撚算
見到成題11分 自己做到出黎既野睇落得幾分

做翻書既低能題目先，慢慢上到去 DSE
DSE 順序做：2014，2013，2016，practice paper

CE valuation of inventory:
2008, 2009

巴打 見你好清楚pp題目嘅難易度 想搭單問下 我黎緊幾日想做ale costing 有邊啲題目係值得做/少啲out-syl位？
同埋我冇記錯嘅話巴打你講過1990s嘅pp有啲未出過嘅伏位 incomplete record/partnership i/s /correction of error有冇邊啲特別值得做嘅90s題目?
（2000打後個啲做過一次就記得哂答案同伏位）

喺街，記得既題目有呢啲( all CE)
1997Q8 stock valuation

1994Q9 partnership

1991Q5 2001Q2 Bank rec

AL 有 incomplete record, partnership, correction of error, accounting ratio 我 sort 左既，睇上面 link

AL costing; DSE cut costing cut 到 AL 冇乜啱做...Manhattan exercise 做過未?

個幾題90s CE好高質 差啲踩中伏位
冇manhattan ex係手 巴打覺得turbo如何

冇仔細過研究過Turbo 不評

想做Manhattan exercise既你搵搵我：Telegram: https://t.me/Hi_Cusis

巴打我可唔可以都telegram你

可以

問下大家點搵以下既野:

1. Given
Time A: produce 100 unit with $20000 total manu. Overhead
Time B: produce 150 units with $32000 total manu. Overhead
=> find fixed MO and variable MO per unit

2. Given
Time A:
sell 1000 product A and 3000 product B
CM(A): $5/unit
CM(B): $8/unit
Profit: $8000

=>want to maintain same sales mix next year, find the breakeven amount in unit for EACH product (CM unchanged)

推推個第2題比人做...

問下大家點搵以下既野:

1. Given
Time A: produce 100 unit with $20000 total manu. Overhead
Time B: produce 150 units with $32000 total manu. Overhead
=> find fixed MO and variable MO per unit

2. Given
Time A:
sell 1000 product A and 3000 product B
CM(A): $5/unit
CM(B): $8/unit
Profit: $8000

=>want to maintain same sales mix next year, find the breakeven amount in unit for EACH product (CM unchanged)

推推個第2題比人做...

5x1000+8x3000-8000= fixed cost $21000

21000÷(5x1+8x3)= breakeven sale mix 724

product A=724units
product B=724x3=2172 units

好似計錯晒

91條bank rec做晒cash book啲step係cash book balance個行得唔得

08AL Q5 corr of errors

item (vi)


ans


trial bal


想問題目"sales accounts credited"係咩意思？我做個時以為佢當左係sales 所以dr番sales

08AL Q5 corr of errors

item (vi)


ans


trial bal


想問題目"sales accounts credited"係咩意思？我做個時以為佢當左係sales 所以dr番sales

佢的確係Cr 左sales
由於個TB 係post TB, P/L items已經close左
當你Dr P/L - sales Cr P/L - Disposal gained
二條互相elimin左,所以marking無出

問下大家點搵以下既野:

1. Given
Time A: produce 100 unit with $20000 total manu. Overhead
Time B: produce 150 units with $32000 total manu. Overhead
=> find fixed MO and variable MO per unit

2. Given
Time A:
sell 1000 product A and 3000 product B
CM(A): $5/unit
CM(B): $8/unit
Profit: $8000

=>want to maintain same sales mix next year, find the breakeven amount in unit for EACH product (CM unchanged)

推推個第2題比人做...

5x1000+8x3000-8000= fixed cost $21000

21000÷(5x1+8x3)= breakeven sale mix 724

product A=724units
product B=724x3=2172 units

好似計錯晒

岩呀

08AL Q5 corr of errors

item (vi)


ans


trial bal


想問題目"sales accounts credited"係咩意思？我做個時以為佢當左係sales 所以dr番sales

佢的確係Cr 左sales
由於個TB 係post TB, P/L items已經close左
當你Dr P/L - sales Cr P/L - Disposal gained
二條互相elimin左,所以marking無出

明白 thanks

91條bank rec做晒cash book啲step係cash book balance個行得唔得

唔係Marker唔敢肯定地答，但佢10分比得Bank Rec 你理應係想你寫曬啲野落bank rec 而唔係一條算式改Cash book balance. 呢隻考法係少見但可以出，目的好簡單：整死一堆只係背 add / less uncredited deposits + unpresented cheques 既人

08AL P1 Q3





想問點解interest on capital冇擺入current？

08AL P1 Q3





想問點解interest on capital冇擺入current？

留意日期

08AL P1 Q3





想問點解interest on capital冇擺入current？

更正，唔關日期事
留意 Item (x)

提示：做CE應該見過類似既野：Partner's salaries have been paid and included in wages and salaries, 你會點做？

類似既野考過好多次，包括：

用Trial Balance format 考：
DSE2014Q5: Abby's salary

用Additional info. 考：
2008Q6 (iv) + (a) part 後面嗰段字
2007Q6(vii)

08AL P1 Q3





想問點解interest on capital冇擺入current？

更正，唔關日期事
留意 Item (x)

提示：做CE應該見過類似既野：Partner's salaries have been paid and included in wages and salaries, 你會點做？

係喎 走漏眼 item(x) implies嘅除左係finance cost計多左 亦都係interest on capital已經一早計左 再計就係double counted 咁樣理解有冇錯？就好似你提示個個case咁 因為salaries have been paid 所以就算佢入錯落s&w都只會係s&w扣番 唔會郁到capital/current？

08AL P1 Q3





想問點解interest on capital冇擺入current？

更正，唔關日期事
留意 Item (x)

提示：做CE應該見過類似既野：Partner's salaries have been paid and included in wages and salaries, 你會點做？

係喎 走漏眼 item(x) implies嘅除左係finance cost計多左 亦都係interest on capital已經一早計左 再計就係double counted 咁樣理解有冇錯？就好似你提示個個case咁 因為salaries have been paid 所以就算佢入錯落s&w都只會係s&w扣番 唔會郁到capital/current？

Appropriation items 入current 既原則：
未比既部分就入Current.

例如Salaries to partners, 假設全年entitle to $12,000；有8個月比左；

Sep 1, 20X1
Dr. Salaries to partners: Mr. A $8,000
Cr. Current - A $8,000

去到Dec 31 year end. 有4個月未比
Dr. Salaries to partners: Mr. A $4,000
Cr. Current - A $4,000

Closing entries:
Dr. P/L appropriation $12,000
Cr. Salaries to partners: Mr. A $12,000

通常題目都係比：The following balances was extracted from the books of the partnership as at 31 December 20X1:

呢個Current account balance @ 31 December 20X1 已經include左 Sep 1 記錄既$8,000
所以Dec 31 開current account只會入$4,000 落Current account

但係P/L appropriation 個Salaries = $12,000 = 全年應該享有既salaries

你問嗰題既Interest on capital 道理一樣

08AL P1 Q3





想問點解interest on capital冇擺入current？

更正，唔關日期事
留意 Item (x)

提示：做CE應該見過類似既野：Partner's salaries have been paid and included in wages and salaries, 你會點做？

係喎 走漏眼 item(x) implies嘅除左係finance cost計多左 亦都係interest on capital已經一早計左 再計就係double counted 咁樣理解有冇錯？就好似你提示個個case咁 因為salaries have been paid 所以就算佢入錯落s&w都只會係s&w扣番 唔會郁到capital/current？

Appropriation items 入current 既原則：
未比既部分就入Current.

例如Salaries to partners, 假設全年entitle to $12,000；有8個月比左；

Sep 1, 20X1
Dr. Salaries to partners: Mr. A $8,000
Cr. Current - A $8,000

去到Dec 31 year end. 有4個月未比
Dr. Salaries to partners: Mr. A $4,000
Cr. Current - A $4,000

Closing entries:
Dr. P/L appropriation $12,000
Cr. Salaries to partners: Mr. A $12,000

通常題目都係比：The following balances was extracted from the books of the partnership as at 31 December 20X1:

呢個Current account balance @ 31 December 20X1 已經include左 Sep 1 記錄既$8,000
所以Dec 31 開current account只會入$4,000 落Current account

但係P/L appropriation 個Salaries = $12,000 = 全年應該享有既salaries

你問嗰題既Interest on capital 道理一樣

好詳細 明白 唔該哂巴打

dse sample paper correction of error (iv)

ans : Dr profit and loss : cost of goods sold
Cr inventory

唔明依個item ,
做開啲sales or return basis 都係

Dr inventory Cr cost of goods sold

dse sample paper correction of error (iv)

ans : Dr profit and loss : cost of goods sold
Cr inventory

唔明依個item ,
做開啲sales or return basis 都係

Dr inventory Cr cost of goods sold

問自己：你收倒堆 on sales or return basis 既 goods, 你應唔應該計呢堆貨入 inventory?

dse sample paper correction of error (iv)

ans : Dr profit and loss : cost of goods sold
Cr inventory

唔明依個item ,
做開啲sales or return basis 都係

Dr inventory Cr cost of goods sold

問自己：你收倒堆 on sales or return basis 既 goods, 你應唔應該計呢堆貨入 inventory?

我知自己應該唔清concept

收到sales or return basis 嘅goods 我理解係:

佢要嘅
Dr : trade receivable
Cr : sales

佢唔要嘅
Dr : inventory
Cr : cost of goods sold

dse sample paper correction of error (iv)

ans : Dr profit and loss : cost of goods sold
Cr inventory

唔明依個item ,
做開啲sales or return basis 都係

Dr inventory Cr cost of goods sold

問自己：你收倒堆 on sales or return basis 既 goods, 你應唔應該計呢堆貨入 inventory?

我知自己應該唔清concept

收到sales or return basis 嘅goods 我理解係:

佢要嘅
Dr : trade receivable
Cr : sales

佢唔要嘅
Dr : inventory
Cr : cost of goods sold

你分清楚:
(I) sell goods to customers on sale or return basis
同埋
(ii) receive goods from suppliers on sale or return basis 先

sample paper 你做緊 case (I) or (ii) ?

問自己：你收倒堆 on sales or return basis 既 goods, 你應唔應該計呢堆貨入 inventory?

我知自己應該唔清concept

收到sales or return basis 嘅goods 我理解係:

佢要嘅
Dr : trade receivable
Cr : sales

佢唔要嘅
Dr : inventory
Cr : cost of goods sold

你分清楚:
(I) sell goods to customers on sale or return basis
同埋
(ii) receive goods from suppliers on sale or return basis 先

sample paper 你做緊 case (I) or (ii) ?

原來係supplier 黎

一直冇諗過sales or returns basis 可以係purchase
睇到received from Royce limited就以為佢係customers