2004年12月考试Paper1.2考官谈备考09年ACCA_CAT考试

文章作者 100test 发表时间 2009:07:25 23:18:33
来源 100Test.Com百考试题网


  Relevant to: Paper 1.2Professional scheme
  The structure of this paper was identical to
  recent previous sittings with 25 compulsory
   multiple choice questions in Section A and five
   compulsory 10 mark questions in Section B.
  Section A
  The questions in this section came from right
  across the syllabus and the topics tested complemented the
  topics set in Section B. Each question carried two marks.
  There was the usual mixture of computational and descriptive questions.
  Questions on the following topics were least well answered: cost behaviour,
  break even charts, relevant costs for decision making,
  costvolumeprofit analysis and process costing
  involving work in process and equivalent units.
  Section B
  Question 1
  This question tested various aspects of process
  costing including normal and abnormal losses and abnormal gains.
  The process also involved the creation of two joint products.
  Part (a) required candidates to produce one process account
  which included the volumes and valuations of the joint products
  separately. Errors made by weaker candidates were:
  To produce more than one process account.
  To present an answer in the wrong format – an account was required.
  To show the combined output and value of the joint products.
  To incorrectly calculate the abnormal loss in the process.
  To show the normal loss as having no realisable value.
  Part (b) required candidates to explain how an abnormal gain
  arises and how it should be treated in a process account.
  This part was answered well by many candidates.
  Question 2
  This question involved cost-volume-profit analysis for a
  single product situation. In part (a)
  candidates were required to calculate the contribution
  per unit and the total profit for the current year from the
  information given. The key to doing this was to be able to
  apply the given contribution to sales ratio correctly to the
  given variable cost per unit. The calculations involved were
  incorrectly done by many candidates. Part (b) required
  candidates to calculate how many units of the product
  should be produced and sold in the next year to achieve
  a target profit given that the selling price and costs were
  increasing by different percentages. A very common error
  was to use the fixed cost per unit given and adjust this for
  the percentage increase in cost rather than
  applying it to the total fixed cost.
  Previous examiner’s comments have emphasised
  the importance of candidates
  showing clear workings in their answers. This question was a
  classic example of one where the common error
  in part (a) - already referred to - did not mean that
  marks were automatically lost in part (b)
  even though it involved using the figures already calculated
  in part (a). As long as the workings were clearly shown in part (b),
  a candidate could have scored full marks in part (b) using the

  wrong figures brought forward from part (a).
  The written part of this question (c) required candidates
   to explain and give an example of a semi-variable cost
  and to explain how such a cost is dealt with
  in costvolumeprofit analysis. Part (c) was the
  best answered part of this question.
  Question 3
  This question required the calculation of two sales
  variances for a company using absorption costing
  and an explanation of who in the organisation
  would need such variance information. The last
   part of the question tested candidates understanding
  of the difference between absorption costing and
  marginal costing. Answers to the calculation of the
  two straightforward sales variances were generally
  very disappointing. Common errors were:
  · To use the production figures given rather than
  the sales figures in calculating the sales volume variance.
  · To calculate a sales volume turnover variance
  rather than the sales volume profit variance as clearly
  stated in the requirements to the question.
  · To base the sales price variance on budgeted sales
   (or even production) rather than on actual sales units.
  · To fail to indicate clearly whether the variances
  calculated were adverse or favourable.
  In part (b) candidates often wrote at length about
  the possible causes of the variances calculated in part (a)
  which was not required and gained no credit. Part (b)
  was about identifying who in the organisation should
  have the sales variances reported to them and why.
  A surprisingly large number of candidates did not
  specifically mention the sales or marketing managers at all in their answers.
  Part (c) required candidates to calculate the budgeted
  profit under absorption costing and the equivalent figure
  if marginal costing had been in use. Many candidates
  produced unnecessarily elaborate answers. For example,
   full trading statements were not necessary to arrive at the
  profits. A very common error was to produce actual
  profits the requirement to the question had the requirement for
  BUDGETED profit in capitals.
  Question 4
  Most candidates found this question on the economic
  order quantity (EOQ) concept the easiest on the paper.
  In part (a) the EOQ for two different years needed to be calculated.
  Errors that arose involved misreading the question (the cost of
  placing an order rose by £.11 and not to £.11) and incorrect
  substitutions into the formula that was given on the
  examination paper. Part (b) caused a lot more
  problems to candidates it involved the calculation
  of the extra cost of ordering
  and holding stock between one year and the next.
  A significant number of candidates had little idea
  about how to calculate the annual costs involved
  even though they had correctly calculated the EOQ
  in part (a). The short descriptive part (c) was well answered by
  most candidates. In line with the marks, quite brief answers
  were expected as candidates only needed to “identify”
   major holding and ordering costs. Some candidates wasted
   time by writing at length about these costs.
  Question 5
  The last question on the paper involved scarce resources
  for two periods. In the first period there was a single scarce
  resource and in the second two scarce resources. Therefore a linear
  programming approach was only required in part (b) for the second period.
  Common errors made by candidates were:
  To try and use linear programming in part (a) instead of calculating
  the contribution per unit of limiting factor for each product.
  To ignore the requirement in both parts (a) and (b) to calculate
  the resultant total contribution for the optimal production plans.
  To base the optimal plan in part (a) on the product with the
  highest contribution per unit.
  To ignore the information given in the question that the optimal
  plan in the second period involved a combination of both products.
  To muddle up values and units in the same constraint in part (b).
  It was surprising to find a significant number of candidates
  performing better in part (b) than in part (a) of this question.



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