2017BAFS試前討論區

Hi_Cusis 2017-4-22 22:30:57

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

Hi_Cusis 2017-4-22 22:37:42

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

朱古力當是酒 2017-4-22 23:00:11

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

:^(

維迦 2017-4-22 23:36:46

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

:^(

Hi_Cusis 2017-4-23 09:34:52

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

Hi_Cusis 2017-4-23 09:37:19

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...

謊言三部曲 2017-4-23 12:21:32

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

:^(

紅磡CP3 2017-4-23 14:12:35 91條bank rec做晒cash book啲step係cash book balance個行得唔得

:^(

朱古力當是酒 2017-4-23 14:24:24 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

:^(

玻璃人夏格 2017-4-23 14:49:54

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

周子瑜_쯔위 2017-4-23 14:56:28

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

朱古力當是酒 2017-4-23 15:17:17

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

:^(

Hi_Cusis 2017-4-23 15:28:45

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

朱古力當是酒 2017-4-23 16:33:41 08AL P1 Q3

:^(

想問點解interest on capital冇擺入current？

:^(

Hi_Cusis 2017-4-23 16:48:04

08AL P1 Q3

:^(

:^(

想問點解interest on capital冇擺入current？
:^(

留意日期

Hi_Cusis 2017-4-23 16:53:13

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？

Hi_Cusis 2017-4-23 17:00:31 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)

朱古力當是酒 2017-4-23 17:08:30

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？

:^(

Hi_Cusis 2017-4-23 17:22:12

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

朱古力當是酒 2017-4-23 17:25:48

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

:^(

謊言三部曲 2017-4-23 17:40:05

:^(

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

:^(

Hi_Cusis 2017-4-23 17:42:29

:^(

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?

謊言三部曲 2017-4-23 18:01:18

:^(

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

Hi_Cusis 2017-4-23 18:26:55

:^(

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) ?

謊言三部曲 2017-4-23 18:43:53

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

:^(