2017 HKDSE Business enterprise, Accounting and Fiscal Experiments test remarkably comparable to the HKALE accounting exam – YP
This year’s HKDSE Organization, Accounting and Money Reports (Bafs) was a ton like the Hong Kong Advanced Level Evaluation (HKALE) accounting exam, with thoughts in Paper Two screening college students on their skills to implement accounting ideas to real-existence situations.
Leo Lau, a tutor at The iCon Education and learning, claimed there were a couple of hard issues in Paper A single Area A, which consisted of 30 several decision questions. Q7 was quite tricky, he claimed, as it asked how a lot Anna wanted to add to her Obligatory Provident Fund’s (MPF) account each and every thirty day period if her every month income was HK$40,000. “MPF contribution is capped at HK$1,500 per month by law, so students ought to have identified that they could not use the [regular rule of] 5 for every cent of Anna’s monthly wage to estimate that contribution.” Lau said that learners have to have be knowledgeable of present financial challenges when answering inquiries.
“Q2 tested pupils on summary accounting ideas,” Lau additional. “It questioned what the relationships are involving the demo balance, ledger balances, economic situation and money assertion. Some men and women might have had problem understanding this kind of relationships.”
Tony Man, a tutor at Fashionable Education, claimed most concerns in Paper One particular Section B have been reasonably simple. College students had to preserve a note of all wording of Q3 (d) though, as it requested pupils to make clear in which calendar year the electricity of a certain amount really should be recorded as an expense. “Marks had been shed if candidates didn’t include several years in their answers.”
The two lecturers agreed Paper Two – which had been an accounting module (Paper 2A) and a business enterprise management module (Paper 2B) – was just as challenging as very last year’s.
A Form Six pupil surnamed Yeung claimed there had been some unheard of dilemma kinds in Paper 2A. “I didn’t seriously know the weighted regular price technique for stock valuation in Q2. My college did not aim on this system, so I uncovered this concern difficult,” she said.
Lau agreed. This year’s Q2 was not 1 that seems usually in the DSE tests – but it’s just one that has appeared in advance of in the HKALE accounting test. He explained in potential, pupils should anticipate there to be far more concerns asking other basic accounting concepts, this sort of as interval-end adjustment and stock valuation.
Male said Q3 in Paper 2A was also challenging as it asked pupils about depreciation. “Questions that ask students to calculate the yearly depreciation are uncommon in the DSE Bafs tests. The formulation are quite intricate. The price tag classification in Q3(b) and (c) weren’t straightforward to work out. This year’s Q3 was also like some thing you’d come across on the HKALE accounting exam paper,” he explained.
Q5 in Paper 2A was another difficult issue, Guy added. Q5(a) questioned learners to prepare the required journal entries to correct the faults. Learners experienced to fully grasp in which points had absent wrong (the cases of the improper entries). Then they desired to try out to report the appropriate entries of transaction. They had to full all of these steps to be awarded full marks. “I believe that some men and women experienced issue calculating the gearing ratio for Q5(c) due to the fact the formulation was tough to memorise.”
Lau said this year’s Paper 2B was equivalent to final year’s. Q7 and Q8 had two scenario scientific tests – just one of an airline company and 1 of a vogue chain. College students really should have offered illustrations, he stated, like the brand names of related providers to back their responses up. “Book knowledge would not have been more than enough – learners wanted to present illustrations of equivalent predicaments in true-lifestyle to make their answers seem reliable,” he reported.
