2018 DSE BAFS集中區 (2)

溫到12點就訓 只求有5

點都坐到考完啦 你話用早走既時間黎溫下一科就話姐

樓上巴打都提得七七八八，我係呢度講多少少啦

考評局呢幾年捉account names捉到走火入魔，所以請注意以下三大原則：
1. 題目用咩account names，答案跟翻用咩 (e.g. 如trial balance沒有cash account，所有cash transactions都經cash at bank account)
2. 注意自己做緊既double entries係對應緊咩account (e.g. interest on drawings既double entries為Dr Current Cr Appropriation)
3. Full form (e.g. Profit and Loss X P&L)

做任何涉及Correction of Errors的題目時，做咗一個adjustment應該立即係相應既另一部分部分記低 (e.g. omission of accrual expenses: 調整完P&L的expenses之後就提醒自己係balance sheet落翻accrued expenses)

做Correction of Errors題目時，須注意accounting cycle及forms of business ownership (i.e. capital vs current vs retained profits)

進入考場前應重溫一下一些典型文字題 (e.g. why use POAR / depreciation causes)的答案，concepts的定義及ratios的公式

留名睇佢今年又玩人
佢上年都似係諗唔掂死拗
不過跟左先，上年既野今年推番實比人鬧

係啦，坐到完場啦，份paper都唔好蝕比佢

我覺得會出sales or return basis

呢科啲panel同examiner年年派膠 做好自己就得

隔離econ都無咁樣衰，
自己出錯/同syllabus寫既有出入都一年del兩條mc

係呢科既nature問題定係班人既問題

inventory，同error一齊出

溫定啦 冇死嘅

最後tips，純粹買馬仔咁

FA:
Inventory + Error / incomplete
Revaluation
Accural / Prepayment

CA:
Scarce resources allocation
Sales mix

Paper 2A：
Correction : 小心同bank rec一齊考。Unpresented cheques / uncredited deposits / bank error 都係冇journal entries要入。
Costing - 請記住Decision以外既課題係冇任何相關性 Relevance 既思考存在。
Partnership - Appropriation account 同current唔好乜都對住咁照抄；小心Goodwill account is opened；
Depreciation - Depreciable amount.

Ratios - 如出現於Section C 請果斷地選擇另一題。

你真係好鍾意bank rec
Goodwill account open個人認為機會不大，始終同standard有少少唔match，當然係要睇清楚（真係咁出請唔好打我)

我都話大學唔揀econ，太多數計
而家日日對住xyz