This year’s HKDSE Company, Accounting and Money Scientific tests (Bafs) was a lot like the Hong Kong Sophisticated Degree Evaluation (HKALE) accounting test, with questions in Paper Two tests learners on their skills to apply accounting ideas to true-lifestyle situations.
Leo Lau, a tutor at The iCon Schooling, claimed there have been a couple complicated concerns in Paper Just one Segment A, which consisted of 30 various decision inquiries. Q7 was fairly challenging, he reported, as it questioned how a great deal Anna needed to add to her Mandatory Provident Fund’s (MPF) account every single thirty day period if her month to month income was HK$40,000. “MPF contribution is capped at HK$1,500 for each month by legislation, so pupils need to have identified that they could not use the [regular rule of] five for each cent of Anna’s every month wage to estimate that contribution.” Lau said that pupils require be conscious of present monetary issues when answering questions.
“Q2 examined students on abstract accounting principles,” Lau extra. “It requested what the associations are among the demo stability, ledger balances, monetary posture and income assertion. Some persons may have experienced trouble comprehending these kinds of relationships.”
Tony Man, a tutor at Modern day Training, explained most concerns in Paper One particular Segment B were rather straightforward. Learners had to continue to keep a notice of all wording of Q3 (d) though, as it questioned college students to demonstrate in which year the electrical power of a specific amount should be recorded as an expense. “Marks had been dropped if candidates didn’t include years in their responses.”
Both academics agreed Paper Two – which were being an accounting module (Paper 2A) and a business administration module (Paper 2B) – was just as rough as last year’s.
A Form 6 pupil surnamed Yeung said there have been some uncommon dilemma styles in Paper 2A. “I did not truly know the weighted typical cost approach for stock valuation in Q2. My faculty did not concentrate on this approach, so I located this dilemma hard,” she claimed.
Lau agreed. This year’s Q2 was not a person that seems generally in the DSE exams – but it is a single that has appeared in advance of in the HKALE accounting test. He reported in potential, college students really should be expecting there to be more issues inquiring other basic accounting concepts, such as interval-close adjustment and stock valuation.
Male mentioned Q3 in Paper 2A was also tricky as it questioned pupils about depreciation. “Questions that question learners to estimate the yearly depreciation are uncommon in the DSE Bafs tests. The formulas are pretty challenging. The expense classification in Q3(b) and (c) weren’t quick to work out. This year’s Q3 was also like a little something you’d uncover on the HKALE accounting examination paper,” he said.
Q5 in Paper 2A was a different tough issue, Gentleman included. Q5(a) requested college students to prepare the important journal entries to proper the mistakes. Pupils had to recognize in which items experienced absent mistaken (the cases of the improper entries). Then they essential to check out to document the appropriate entries of transaction. They experienced to finish all of these methods to be awarded comprehensive marks. “I think some persons experienced problem calculating the gearing ratio for Q5(c) simply because the formulation was challenging to memorise.”
Lau claimed this year’s Paper 2B was very similar to last year’s. Q7 and Q8 experienced two circumstance scientific studies – 1 of an airline organization and 1 of a style chain. Pupils really should have supplied examples, he reported, like the makes of related companies to again their solutions up. “Book know-how wouldn’t have been sufficient – pupils essential to offer illustrations of comparable scenarios in genuine-lifestyle to make their solutions audio reliable,” he claimed.