樂古Nakuz

標題: [DSE]You are not alone - BAFS篇 (10/2更新#31+32 Business environment) [打印本頁]
作者: 小雪冰    時間: 9-2-2013 12:30
標題: [DSE]You are not alone - BAFS篇 (10/2更新#31+32 Business environment)
本帖最後由 小雪冰 於 10-2-2014 19:23 編輯

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閱讀本帖內容前
請先細閱#1 本帖使用方法 及 備註
以方便閣下有效使用本帖

~前言~
大家好，我係今年F6既同學仔，係第二屆DSE既犧牲品
electives係全商科 – econ (elective = monopoly) + BAFS (elective = accounting)
因為由F5開始，我覺得BAFS比起F4難左，對於多項能力既要求都相對提高左唔少 (例如係高清concept、高度整理能力)
於是就開始左整notes既習慣
係整notes既過程中發現要考好呢科，其實真係要好掌握到個思維先得，少d計仔都分分鐘搞唔惦
有見及此，希望我自己整既notes + 個人對BA既理解可以幫到有讀BA既同學仔去掌握呢科，就算未必考得好好，都起碼唔會驚左呢科先

由於我讀英中，所以呢科都係會用英文教
如果係讀中中既同學仔就唔好意思，因為我一時間都唔知點樣翻譯做中文
對你地黎講可能會難d理解
日後有時間既我會試下解決呢個問題 不便之處真係敬請原諒
由於時間關係，我自己都要溫書
所以我都唔會係短時間內寫哂咁多個topic既內容
會用斬件式黎代替
次序會跟番我自己學校個課程既順序黎寫既
我F5第1個學既topic就係BRS 所以我就先寫呢個topic先

最後 如有錯誤 / 意見 亦敬希賜教~
亦都好歡迎大家一齊討論討論
希望呢個帖既內容可以幫到大家應付BAFS呢科啦
最緊要既係記住「You are not alone」
我地一齊努力向5**既康莊大道進發啦a_a 加油!

~目錄(暫定)~
原色 = 未開始
紅色 = 現時製作中
橙色 = 大致完成 或會加入更多試題示範 / 其他更新
綠色 = 已完成

#1 前言 + 本帖使用方法 + 備註 + 更新進度

Elective (F5 - financial accounting)
#2 Bank reconciliation statement
#3 Control account
#4 Correction of errors
#5 Single entry and Incomplete record
#6 Issue of shares and debentures
#7 Limited company accounts
#8 Financial statement of partnership
#9 Partnership goodwill
#10 Partnership revalution
#11 Partnership Dissolution
#12 Financial analysis (Ratio)
#13 Financial analysis (Horizontal / Vertical etc)
#14 Accounting principles

Elective (F6 - Cost accounting)
#15 Cost classification concept and terminology and classification of costs
#16 Job costing
#17 Marginal costing
#18 Cost-Volume-Profit analysis
#19 Decision-making

Elective (F4 - accounting)
#20 Accruals and prepayments
#21 Bad debts and allowance for doubtful accounts
#22 Depreciation of non-current assets

Compulsory (F4 - accounting)
#23 The Fundamentals of Accounting
#24 The double-entry system
#25 Books of original entry and ledgers (I)
#26 Books of original entry and ledgers (II)
#27 Books of original entry and ledgers (III)
#28 The trial balance
#29 Financial statements for sole proprietorships (I)
#30 Financial statements for sole proprietorships (II)
Fundamental accounting concepts and principles (詳見#12)
Basic ratio analysis (詳見#14)

Compulsory (business)
#31 Hong Kong's business environment
#32 Hong Kong and the global economy
#33 Forms of business ownership
#34 Business ethics and social responsiblities
#35 Management functions
#36 Effective management
#37 Key business functions
#38 Entrepreneurship and small and medium enterprises management
#39 Business communication

Compulsory (personal finance)
#40 Structure and role of the financial market
#41 Time value of money
#42 Risks and returns
#43 Consumer credit
#44 Personal financial planning and investments
#45 Investor protection in Hong Kong

其他
#48 CE & AL & 坊間練習迷思
#49 做past paper需知
#50 本notes簡寫對照表
#51 新舊制名稱對照表
#55 嗚謝
#65 BAFS考試需知
#66 DSE分析 (內含2013年內容)
#67 DSE試題分佈表
#68 高中會計資訊
--------------------------------------------------------------------------
~本帖使用方法~
- 如果本身對果個topic認識未算深既
就可以選擇全篇睇哂佢

- 如果已經學緊果個topic 不過又未學哂 / 未開始做past paper既
就可以略略咁睇本課概要、內容解說
格式就視乎我有冇寫齊d items落去啦
如果只係寫左一兩個既 咁就可以略略咁睇
其他部份就睇埋佢啦

- 如果係已經做過past paper既
咁就可以直接睇本課要求&重點、試題示範、常見題目種類、注意事項
其他就可以飛左佢 (格式視情況而定)
------------------------------------------------------------------------------
~備註~
1. 試題示範既部份會用唔同顏色既項目符號黎標示item與ans既關係 (例如 (a))

2. 由於字數較多 所以請善用ctrl + f之搜尋功能

3. 為方便撰寫 本帖內double entries既寫法如下：
Dr ... $X (有時可能會冇寫$X都唔定)
Cr ... $X
但係general journal / the journal入面 正確寫法應該係咁樣先岩既：
                                   Dr           Cr
                                    $            $
Dr ...                            X
              Cr ...                             X
請務必留意

4. 如果圖片字體太細可以直接click落幅圖度放大黎睇

5. 本帖內容只供參考之用
雖然我亦都會盡能力確保內容準確性
但如有錯漏恕不負責 (亦請通知有關錯處及改正 以便更正 感謝)
------------------------------------------------------------------------------
~更新進度~

日期內容
9/2/2013正式開帖 + #2 初步完成BRS
11/2/2013#3 初步完成Control (試題示範除外) + #1 加入本帖使用方法
11/2/2013#46 CE & AL操卷迷思 初步完成
13/2/2013#46 CE & AL操卷迷思 加入第3個迷思
18/2/2013#2 Bank reconciliation statment 試題示範新增第2條題目：CE 2003 (3) + #3 Control account試題示範加入第1條題目：CE 2003 (2)
19/2/2013#3 Control account 試題示範新增第2條題目：CE 2007 (3)
19/2/2013#4 Correction of errors 小部份完成(本課概要、內容解說) + #1 備註加入第3個 (no.2)
20/2/2013#1 備註加入第4個 (no.3) + #4 Correction of errors 加入格式、本課要求&重點、常見題目種類、注意事項(未完成)、試題示範第1條：CE 2003 (5)
21/2/2013#1 備註加入第5個 (no.4) 及 更新目錄 + #3&4 Control account & Correction of errors 試題示範分別新增第3及第2條：CE 2008 (7)、注意事項新增第11至34項
22/2/2013#4 Correction of errors 內容解說 - Suspense a/c文字題答法更新、注意事項更新第28項 及 新增第35至43項
25/2/2013#49 做past paper需知 初步完成
27/2/2013#4 Correction of errors 注意事項新增第44項
28/2/2013#5 Incomplete record 加入本課概要、內容解說、格式
3/3/2013#5 Incomplete record 加入本課要求&重點、常見題目種類、注意事項第1至8項
4/3/2013#5 Incomplete record 注意事項新增第9至24項
8/3/2013#5 Incomplete record 注意事項新增第25至32項
11/3/2013#5 Incomplete record 試題示範加入第1-2條：CE 2008 (3B)、CE 2000 (5)
17/3/2013#5 Incomplete record 試題示範加入第3條：CE 1994 (2)
21/3/2013#5 Incomplete record 試題示範加入第4條：CE 2007 (5)
22/3/2013#50 本notes簡寫對照表 新增第1-27項簡寫、#51 新舊制名稱對照表 新增第1-14項對照
24/3/2013#2-5 Bank reconciliation statement - Incomplete record 試題示範新增分類
29/3/2013#14 Accounting principles 加入本課概要、內容解說第1-9個principle
30/3/2013#14 Accounting principles (no.1) going concern & (no.4) historical cost 新增額外補充 及 #55 嗚謝 更新第1項
5/4/2013#14 Accounting prinicples 內容解說新增第10-13個principles (timeliness & realisation & money measurement & substance over form)
7/4/2013#14 Accounting principles 內容解說新增第1-4個qualitative characteristics of FS
17/4/2013#14 Accounting principles 新增本課要求&重點 & 常見題目種類 & 注意事項第1-4點 & 試題示範新增第1-3條：CE 1996 (1)、CE 2006 (1)、CE 1993 (1)
18/4/2013#3 Control Account 注意事項加入第14點
19/4/2013#4 Correction of errors 更新注意事項第1點
20/4/2013#1 目錄 加入顏色標籤 & #6 Issue of shares and debentures 新增本課概要、內容解說 (未完成)
21/4/2013#6 Issue of shares and debentures 內容解說加入debentures & 公式summary
22/4/2013#6 Issue of shares and debentures 新增常見題目種類 & 注意事項 : 混合題第1-3點 & limited company a/c題第1點 & 更新顏色標籤
30/4/2013#66 DSE分析 新增DSE整體分析 & 課程範圍分佈(未完成)
1/5/2013#66 DSE分析 更新課程範圍分佈 & 新增題目類型 & 分數分佈 (未完成)
2/5/2013#50 本notes簡寫對照表 更新第19個簡寫、#66 DSE分析 更新題目類型 & 分數分佈 (financial a/c + 其他) (未完成)
3/5/2013#50 本notes簡寫對照表 新增第28-43個簡寫、#66 DSE分析 更新題目類型 & 分數分佈 (cost a/c)
14/5/2013#65 BAFS考試需知 加入時間分配、考試手勢(未完成)
15/5/2013#65 BAFS考試需知 更新考試手勢(未完成)
24/5/2013#67 DSE試題分佈表 新增paper2A financial + cost accounting
30/6/2013#13 Limited company accounts 加入本課概要、內容解說(未完成)、格式(未完成)、#50 本notes簡寫對照表 新增第44-46個簡寫
7/2/2014#31 Hong Kong's business environment、#33 Forms of business ownership、#68 高中會計資訊 加入內容
10/2/2014#31 Hong Kong's business environment III-VII部份轉移至 #32 Hong Kong and the global economy、#33 I部份更新圖片
作者: 小雪冰    時間: 9-2-2013 21:11
本帖最後由 小雪冰 於 22-4-2013 18:16 編輯

Bank reconciliation statement
最後更新：
24/3/2013 試題示範新增分類

~本課概要~
呢一課屬於F5既課程，係control system既一種control system都會牽涉到改錯(correction)既部份
所以要識改既 就要好清楚明白當中原理先做到
由於F4既課程比較淺，對於concept方面既要求冇control system既咁高
所以如果F5一黎就係教呢課 (我學校就係)，可能會因為一時間未適應高清concept既要求而出現搞唔惦既危機
但係呢課多數都出得唔深 (主要出現係CE / DSE section A，CE都曾經出過sec B，但係得一兩條姐)，出黎出去又不外乎果幾個items
而且concept亦都唔係真係好難明
只係如果要熟習既，可能需時較長咁姐
其實最緊要清楚成件事個邏輯，咁就已經可以輕鬆解決呢一課 (其實好多課都係咁架昨haha)

~內容解說~
為方便撰寫，我會用簡寫黎代替常見詞彙：
CB = Cash book
BS = Bank statement
BRS = Bank reconciliation statement
bal = Balance

正題
咁甚麼是BS呢？
公司有bank a/c既話，咁佢每個月都會收到一張由bank寄過黎既月結單
入面會列左一大堆transactions既
呢張單就係叫做BS啦
BS既normal bal係Cr , abnormal係Dr
同CB係掉轉的
CB同BS整出黎既月尾bal c/d多數都唔會係一樣既
原因係因為有d items係月尾前只係CB / BS度出現過
另一個地方係冇出現既
我一陣間會再介紹下呢d items

而BRS就係針對BS & CB既differences黎進行解釋既一張statement
請大家務必要搞清楚呢一點：
BRS唔係用黎做任何corrections既 (亦姐係佢唔會改到BS入面既所有野 因為BS唔係我地自己整架嘛，係由銀行整既，所以我地係冇可能改到的)
佢由頭到尾都只係做緊differences between CB and BS既explaination架姐

咁究竟有d乜野items會令到2者bal唔一樣呢?
常見既會有呢幾種：
會係BS出現、但未係CB出現：
1. Standing orders
銀行定期會幫你過錢比人交費／還錢，例如electricity
要做番以下treatments:
Dr Expenses / Accounts payables – Mr.A
Cr CB (Bank column only)

2. Direct debits
比人地一個權力去直接扣你bank a/c既錢，冇指明日期同金額既
會用黎交費／還錢既
treatments同standing orders一樣

3. Direct credits (credit transfers)
Direct debits既相反
要做既treatments:
Dr CB (Bank column only)
Cr Revenues / Accounts receivables – Ms.A

3. Dishonoured cheques (退票)
指accounts receivables用支票比錢我地既時候彈番回頭既票
原因可能係對方唔夠錢呀之類 (insufficient fund)
不過知下就得啦
由於張票彈番轉頭，咁姐係對方係未找番條數比我地啦
於是要做番入番佢條數既treatments:
Dr Accounts receivables
Cr CB (Bank column only)

4. Stale cheques
姐係我地寫比人、過左期既支票
cheques過左6個月都未入就會過期架啦
要做既treatments :
Dr CB (Bank column only)
Cr Accounts payables

會係CB出現、但未係BS出現：
1. Unpresented cheques
我地寫左張票比人，不過對方未入錢落bank／bank係月尾前未正式扣番條數
所以雖然我地CB已經扣左錢，但係實際上bank係未扣番條數出黎既
要做既treatment : (BS) Add Unpresented cheques

2. Uncredited cheques
Unpresented cheques既相反
要做既treatment : (BS) Less Uncredited cheques

3. Uncredited lodgements
係uncredited d fd黎
不過lodgements係存款咁解
treatment同uncredited cheques一樣

另外仲可能會有errors既出現，例如係bank係扣另一間公司既錢既時候唔小心扣左我地個a/c既錢

~格式~
1. CB (Bank column only)


2. BRS


~本課要求&重點~
1. 識得先update CB後update BS

2. 識得直接係BRS update CB &做explaniations

3. 識得分辦個item係影響CB / BRS / both

4. 如果係影響BS既item，要決定佢係入add/less既話，就諗佢究竟會令CB / BS邊一面既錢會多左 / 少左，再諗唔惦就試下自己代d數落去幫手諗
例如係bank唔小心扣多左我地$100
咁呢個情況下，CB係收到月結單之前都唔會做任何野 (而事實上亦都唔需要)
所以就唔使郁CB
淨係入落BRS就可以了
咁因為我地本身就唔使比果$100出去啦
而呢個transaction既影響就係:
CB $0 , BS -$100
假設係用CB bal做開頭 我地就要係BRS度less $100
咁先可以令CB bal = BS bal

~試題示範~
我會用紅色+綠色既項目符號黎標示item與ans既關係 (例如 (a))
1. CE 2002 (2B) (初級) (CB corrections & BRS)
題目:




答案 (取自marking scheme)
(PS 原本b part標題係冇Don Limited既
不過其實寫左好d 費事一陣佢扣你format分
所以我就人手加左落去)


分析:
(a-b) : 好白咁寫住”had not yet been presented to the bank for payment”了，所以就係入BS (Add : unpresented cheuqes)

(c) : “debited by bank”姐係扣左我地錢 (記得bank同CB既Dr & Cr side既意思岩岩好掉轉的 所以佢既Dr姐係我既Cr)
同時 service charge多數都係扣我地錢架啦 所以就算唔知咩叫debited by bank都大概估到佢想點

(d) : “lodgement of $9437 on 30 March 2002 was not record by the bank until 1 April 2002”
因為31 March 2002係financial year end date
而bank又係1 April 2002 (=過左呢日) 先入左d錢落a/c
所以姐係uncredited lodgement
就要入BS (Less : Uncredited lodgement)

(e) : 佢話寫比supplier果張$1470既票本身係已經扣左2%既cash discount
但係cashier就係CB入左gross amount = 總數
所以就要入番個discounts received落CB
但係呢個error唔會影響到bank a/c bal
因為張票已經扣左discount 原本就冇錯到
所以唔使入BRS

(f) : 好直接既dishonoured cheque出法 Dr CB即可

(g) : service charge d fd黎
由於bank已經扣左錢 所以只要入番CB就可以了
(其實條題目已經好好 直接講埋係other items shown on the BS but not in the CB
但正常黎講佢係唔會講既 要自己識分)

(h) : 都係好直接既standing order出法黎 Cr CB就得

(i) : 同樣好直接地Dr CB即可

C part就直接寫番a part個bal c/d落去就可以了
因為佢淨係叫你state
所以唔使steps (其實a part都做左啦 佢都唔會咁低能又叫你抄多次既)

個人意見：
其實由題號都可以推測到呢條題目既難易度
放得係第2條都唔會太深架啦
我純粹係比大家睇下一條typical既題目會係點出法架姐
呢條題目好明顯咁講左一樣野：
就係BRS要出既話真係可以好直接 唔深得去邊
我自己既經驗就係：唔係條條都100%咁直接
通常會加番一兩個難搞d既item(s)係度既
出係sec B既情況真係好少
咁岩出正就只能說你唔好彩了haha

2. CE 2003 (3) (中級) (CB entries & corrections & BRS)
題目：




答案 (取自marking scheme)：
(PS 原本b part標題又係冇人名Jenny Cheung既
不過我又人手加左落去)



分析：
(a) : 小心呢個bal係bank statement既 而唔係bank a/c
同時2者既normal bal係掉轉既
所以bank statement既cr bal姐係正常既bal
咁因為佢好好人咁比埋呢個bal你
所以當BRS做到尾既時候係呢個數 咁就恭喜哂 因為你做岩左啦

(b) : 寫到明係issued cheques同had not been presented to the bank for payment
仲唔係unpresented cheques?
於是乎去BRS add番佢就可以了

(c) : 呢個都好直接咁講左係lodgement not yet been recorded by the bank
所以姐係uncredited lodgement
去BRS less番就搞惦

(d) : 既然係lodged by customer 就算唔知咩叫direct deposit都可以推測到呢舊錢係我地收既
但係就未必估到係bank statment入左record 但係cash book就未有啦
所以就去CB Dr番就得

(e) : 呢個都好誠實 made by the bank姐係bank statement有啦 得CB冇姐
咁就去CB Cr番佢

(x) : 題目冇講明BRS開頭用CB定bank statement bal
所以就隨你鐘意了 正常黎講都係用CB做開頭既
咁既情況下 (x)就會係BRS既最尾
用bank statement做開頭就會係最頭咁樣

個人意見：
A part真係”sip”分用架姐 唔難答既
B part就夾埋cash book entries黎做
雖然係煩 但係唔難既
不過要小心d cash同bank既相互entries
姐係例如cash入錢落bank呢d
我自己做既時候都搞錯左-.-
唔知大家有冇呢個問題啦haha
其他items都幾直接下 冇乜fake人位既
大家可以做呢條黎溫一溫cash book同埋作為BRS既小試牛刀

~常見題目種類~
1. 比cash book + BS你之後
透過人手「找不同」黎各自update對方有入 & 自己冇入既transaction
例如係unpresented cheuqes (cash book扣左但收錢果個未入bank -> bank未扣數)

2. 比cash book bal b/d (好人d就比埋BS果個你，方便對數) + 一大堆items你
跟住update bash book + prepare bank reconciliation statement / 直接做bank statement
PS
A. 有時可能要改埋bal sheet既bank bal
B. 佢可以叫你做bank column only / 2-column (cash + bank)既CB；麻煩少少既就會要你做埋CB既daily transactions，但好少出

3. 文字題 (例如問下點解要做BRS ans就係做explanation,詳見~內容簡介~) 但少出，感覺就係"sip"分既時候先會出既物體

~注意事項~
1. BRS既開頭唔一定係CB bal,可以係BS bal都得；咁就要自己醒水掉番轉d add同less啦

2. 小心如果CB /BS bal係overdraft既 要係CB/BS bal前面寫番overdraft；同時舊數都要加番個括號比佢，唔係就唔岩架啦

3. 如果個item已經好清楚咁講明左係CB / BS出錯，咁另一個地方就唔使理佢
例如CB錯左，咁就唔使理BRS

4. CB寫既item名稱就比較規範既，千祈唔好大意
standing order果一堆items係有次序既
一定要先寫原有既a/c名,之後先再寫佢係standing order
例如Insurance – Standing order
唔好寫做Standing order – Insurance , 甚至連standing order個名都漏左
咁係好危險的 冇分就唔好怪marker嚴啦…lol”
BS就冇咁麻煩 不過其實最好都精簡d啦，慳時間嘛

5. 如果要係CB做冇double entries既error corrections
就寫Error – (name/item)
例如係CB overcast (計總數既時候計多左)
就寫Error – CB overcast (記得要全寫)

6. bank account唔等如bank statement
前者係CB 係我地整既a/c
後者係BS 係銀行整既月結單

7. 早過cheque/deposit既兌換日期入bank就係post-dated cheque/deposit
但係正常黎講唔應該提早入，直至兌換日期果日先入得既
如果已經Dr CB，就要Cr CB
作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 22-4-2013 18:17 編輯

Control account
最後更新：
18/4/2013 注意事項新增第14點

~本課概要~
Control a/c亦都係屬於control system
今次要改既野就會同a/c receivables & payables有關
都係果點啦 如果concept唔夠高清
做起上黎就會比較棘手
問題在於明唔明白成件事既邏輯
明左就係明左呢課既重點架啦

~內容解說~
(PS 睇到correction果part既時候
假如係唔知control a/c個格式的話
請先去格式果度睇番次先
如果唔係會睇唔明果part up乜的)

本課所採用之簡寫：
ACR = accounts receivables
ACP = accounts payables
bal.fig. = balancing figure

呢課會要我地改control (可能要自己由頭到尾做一次都唔定) & ACR + ACP ledger bal既errors
咁會多左兩個新a/c既
另外仲要整個statement去改番ACR / ACP ledger total bal
而呢兩個新a/c就係ACR ledger control (舊制名稱：debtors’ control / sales ledger control a/c)　& ACP ledger control (舊制名稱：creditors’ control / purchases ledger control a/c)
至於點解要做control a/c呢
原因就係為左detect ACR & ACP既errors (其實BRS都係 只係要check既地方唔同左姐)
Control a/c有2種preparation method既
兩者分別在於control a/c入面個bal c/d係點樣得出黎
一種係由ACR & ACP既total bal入面extract出黎
另一種就係出bal.fig. (姐係入好哂d items之後兩個既差額 其實姐係寫名既時候就係寫bal c/d)

第一種既流程大致如下 (單純理解就得 唔使背 而且呢種方法係唔常見於考試的 但係除左bal c/d之外 其他items既抽取方法都要識)：
1. 先係bks of original entry入番daily transactions先
2. 將呢堆entries搬番去ACR & ACP度
3. 整張trade ACR & ACP ledger total bal既list
4. 入番同ACR & ACP有關既ledger a/c既items (例如 ACR會有discounts allowed / returns inwards) & 頭先整好既bal (會係control入面既bal c/d)落control a/c

D items就會去番bks or original entry度搵番個total bal出黎既：
ACR：
Trade ACR ledger total bal既list -> total trade ACR bal b/d & c/d
Sales journal -> total credit sales
Returns inwards journal -> total returns inwards
Cash book (Dr side既cash & bank column) -> total receipts from trade debtors
Cash book (Dr side既discount column) -> total discounts allowed
General journal (The journal) -> total bad debts written off

ACP：
Trade ACP ledger total bal既list -> total trade ACP bal b/d & c/d
Purchases journal -> total credit purchases
Returns outwards journal -> total returns outwards
Cash book (Cr side既cash & bank column) -> total payments to trade creditors)
Cash book (Cr side既discount column) -> total discounts received

話說我要強調係trade ACR & ACP既原因
係因為其實ACR & ACP都係各自分開左2種
就係trade & non-trade
前者係買賣普通貨(stock)既時候會出現既
但後者就唔係買賣貨 而係買賣其他野 (例如係non-current assets)既時候先會出現
兩者係性質上係有分別既
我地做control a/c既時候係唔使理non-trade果種既
小心條題目會乘機陰你lol

除左要入上述果堆items之外
另外仲會有個常見既item
就係contra entry (對銷分錄)
顧名思義 就係對銷既entry
因為有時候我地既trade ACR都同時可以係trade ACP
為左淨係keep是但一個ledger既a/c
所以就會做contra entry
係兩邊ledger既同一個人/公司既a/c度扣番比較細果個金額
(冇理由扣大d果個架 另一個會變左minority bal的orz)
咁其中一邊既a/c就會消失左啦
做法如下：
Dr ACP – Mr.A
Cr ACR – Mr.A

岩岩提過一個term : minority bal
正常黎講 ACR & ACP既bal應該分別係debit & credit bal黎架嘛
但係如果有minority bal 就姐係話ACR / ACP個bal係credit / debit bal
有minority bal出現既原因可能係個a/c消失左之後有returns (姐係退貨)既出現
假如係ACR有呢樣野既
咁就變左我地要還番錢比佢
假如係ACP既就反之亦然
有minority bal既時候係要係control a/c度特別係另一邊寫番出黎既
唔可以就咁同正常bal抵銷左佢就算 咁係錯的

第二種方法係self-balancing control a/cs
其實同第一種分別唔大
Items既入法都係由bks of original entry果度extract出黎既
只係個bal c/d就唔係抄番ACR & ACP ledger total bal
而係出bal.fig.姐
呢種方法就可以detect到errors既出現

黎到corrections啦
如果係做self-balancing果種
咁就會有兩方面既errors出現：
分別在於會唔會令到control a/c & ledger既bal唔agree
不過例子太多 未能盡錄
下面就列其中幾種出黎比大家體會一下：

會唔agree既errors如下：
1. bk of original entry既casting error
casting error姐係計total既時候計錯數
可能係禁錯機果d啦
呢個情況就係指bk of original entry個total計錯左
於是會影響control 因為佢係抽個total出黎架嘛)
但係就唔會影響ledger 事關d entries本身既金額係冇錯既
條題目就會寫”… overcast / undercast”
前者係計多左 後者就係計少左
兩者既treatments分別如下：
(ACR) Cr ACR control a/c
(ACP) Dr ACP control a/c
Control a/c既correction既item名稱就比較寬鬆既
所以只要寫到個意思出黎就可以了
假如係sales計多左
呢個情況可以寫sales overcast

2. control a/c既casting error
個效果同上面果個casting error差唔多
只係今次係control a/c果個bal c/d錯左咁解姐
所以ledger係不受影響的
Treatment就同上面果個做法一樣
名就可以寫debit / credit total overcast / undercast

3. ACR / ACP a/c有omission of entry
要問你呢樣野既時候 題目或者會有”post”呢個字眼既
出現呢隻字既時候就多數都係呢種error架啦
例如係”goods of $100 returned by a debtor had not been posted to his a/c in the ACR ledger”
姐係話呢個returns inwards已經入左returns inwards journal架啦
但係就冇post過去呢個debtor個a/c度
由於bk of original entry個entry冇錯到
所以個total入落control既時候都唔會錯
就唔使改control
淨係係statement度改：
Less Returns inwards understated $100就可以了
同樣地 statement既名都係寬鬆既
所以精簡地寫到個意思出黎就最好
(understate姐係報少左
overstate就係報多左
呢兩個terms係做correction既時候幾好用下
可以慳番寫一大段文字既時間 極力推介)

4. ACR / ACP a/c entry出錯
問呢樣野既時候
條題目可能會寫”… of $X wrongly entered as $Y”咁樣
當然呢個只係其中一例
entry出錯既意思姐係入錯金額之類
但由於個error係ACR / ACP a/c度發生
而唔係bks of original entry
所以係入total落control既時候 control就唔會錯
於是淨係去statement改ACR / ACP ledger total bal即可
例如係$89 returns outwards 入左做 $98
姐係入多左returns outwards
咁就係ACP個statement度寫：
Add Returns outwards overstated $9 ($98 - $89)

唔會令control & ledger total bal唔agree既errors如下：
1. bks of original entry有omission of entry
姐係直情漏左個entry 完全冇入到去任何地方
由於bks of original entry出錯
所以control & ledger total bal都會有錯
例如係漏左$100 purchases冇入既
咁就會做以下treatments：
Cr ACP control $100 (寫purchases omitted)
ACP statement : Add : Purchases omitted $100

2. bks of original entry入錯金額
同樣地 bks of original entry錯左
咁就兩邊都要改
只係要睇下佢入多定入少咁解
例如係$45 sales wrongly entered as $54 in the sales journal
咁就做以下treatments：
Cr ACR control $9 ($54 - $45)
ACR statement : Less : Sales overstated $9

3. ACR / ACP a/c post錯entry去另一個debtor / creditor a/c
有時debtor / creditor d名太相近既時候
就有可能會發生呢個情況
由於bks of original entry冇錯
純粹係post去a/c既時入錯左
所以只會影響到ACR / ACP ledger
但係因為金額冇錯 只係入錯a/c
所以control & ledger都唔使改
淨係改a/c就已經可以

文字題可能會問need for control a/c (或者改一改字眼叫benefits)
有3點既：
1. Help test the arithmetical accuracy of ledgers
control a/c可以detect到errors
從而確保ledgers既arithmetical accuracy

2. Help safeguard against fraud
control a/c & bks of original entry既bookkeeper係唔同組既人黎
咁就可以避免同組bookkeeper出蠱惑

3. Facilitate the preparation of financial statements
如果係self-balancing control a/c
由於唔使等bal off所有ledger a/c
所以就可以更快決定debtors & creditors bal
從而加快準備financial statements既速度

~格式~
1. ACR control


2. ACP control


3. 改ledger用既statement


些少講解：
1. 我地只會入cash discount落control
因為trade discount係買賣貨既時候已經係個金額度扣左
所以落a/c既時候其實暗地裡已經包左呢舊discount係度
但cash discount係還錢既時候既折扣黎既
所以要另外入落a/c度
於是cash discount就會係a/c度出現
自然就會有bal
題目有時都會玩呢樣野 要小心分辦

2. Control既sales / purchases只係包credit果種 唔包cash果種
因為cash果種由頭到尾都冇牽涉到拖數既情況
就唔會有debtors / creditors既出現
小心題目會出黎陰你

3. Refund係解決minority bal既時候所比出去既錢

4. 上面2個control a/c既items應該都包哂常見既果堆架啦
連d我見過一兩次既我都入埋落去
所以如果係其他冇係呢度出現既items 可能就未必要入落去
(當然我唔敢包話呢度係100%齊哂啦)

~本課要求&重點~
1. 識得分d items究竟會影響control / ledger / both

2. 知道d items要點做adjustments

3. 會令ACR / ACP bal增加 / 減少既items分別係sales / purchases

4. 只有bks of original entry出錯既時候先會同時改control & ledger
如果只係a/c出錯 咁改ledger已經可以
因為control只係喇番bks of original entry既total
完全唔會經a/c既

~試題示範~
1. CE 2003 (2) (初級) (sales ledger corrections & update ACR control)
題目：



答案 (取自marking scheme)：



分析：
(x) : 呢個係sales ledger月尾既bal
所以做改sales ledger既statement既時候 開頭就係用呢個bal

(y) : 由於題目完全冇比到debtors’control既bal b/d同c/d
所以就要靠做完statement之後 喇番果個corrected bal黎做control既bal c/d
事關做好哂corrections之後 ledger同control個bal c/d係會一樣既

(a) : 佢話入錯左cash sales落sales day book
係因為sales day book只會入credit sales
cash sales係會入落cash book度既
purchases都係同樣道理
由於cash sales唔會牽涉到debtors
所以唔會影響到sales ledger度
自然就唔使改ledger
淨係係control度cr番果舊cash sales出黎就得啦

(b) : gds returned by customer就係returns inwards黎
因為係no entry had been made in the bks of a/cs
所以姐係完全漏左成個過程既entries冇入到
咁就要去control cr番 + 去statement度less番佢 (returns inwards會令debtor a/c bal減少)
順帶一提 invoice price姐係mark up左之後既價錢
呢2個用詞係incomplete record度會特別重要的
詳見有關topic

(c) : 好典型既一個item
次次出親都係改ledger
出到要改control既我就暫時未係CE見過啦
sales ledger a/c呢 dr係加 cr係減
佢話dr bal當左做cr bal
姐係將加既野當左做減既野啦
再進一步引申 就係減多左
所以就要去statement度add番佢
記得要乘番2 因為唔乘2既只係抵銷左個效果
係冇加番一次落去個a/c度既

(d) : 直接的item
由於係冇入落bks度 (留意個s好重要 因為佢代表緊要改幾多個地方)
所以control同statement都要入番
前者係dr (記得dishonoured cheque前要加番”bank –“) 後者係add

(e) : 雖然今次係用左”post”呢隻字
不過唔係同ledger有關
因為佢寫明係”posted to the debtors’ control”
冇話ledger入錯
所以姐係淨係改control
因為佢入少左錢 所以就要去control cr番個差額出黎

(f) : free samples送左出去 又點會係credit sales呢
點都唔應該入落sales day bk度
因為佢話Vivian Limited係customer黎
所以姐係暗示緊會郁到個ledger
入左落sales day bk呢 就姐係話會郁到control
於是今次要cr control + 去statement度less左佢
其實前者寫番sales overstated已經ok
唔使水蛇春咁長咁寫埋free samples點點點 都已經可以

個人意見：
呢條都係一條典型既control題目黎既
items都冇乜特別 叫做直接啦
A part仲係文字題黎 可以計數之餘又可以順便測試一下自己對於文字題既熟悉程度
用黎做control入門既練習都唔錯既

2. CE 2007 (3) (中級) (sales ledger corrections & update ACR control)
題目：


答案 (取自marking scheme)：


分析：
(x) : 同第1條一樣 係由sales ledger抽出黎既月尾bal
所以會放係statement既開頭

(y) : 亦都係同第1條一樣 改完之後ledger同control既bal理應係一樣先岩既
因為冇比到control既bal b/d (如ans所示 係bal.fig.黎既)
所以就要搬番ledger個corrected bal去control做c/d

(a) : sales day bk undercast姐係sales day bk total計少左錢
但entries係冇入錯既
所以ledger冇錯
只係control抄個bal落黎既時候會出現連鎖效應姐
於是只需要係control cr番$4000即可

(b) : 呢個典型item又出現了
除左金額唔同之外
同第1條既item (c)做法幾乎完全一樣
又係去statement度add番x2後既金額

(c) : 留意佢話”no entries”
而唔係”no entry”
呢d細微細眼位真係要加以留意
今次既然係有es 姐係有2個位要改啦
不過都要睇下佢指既係control a/cs / statements / control + statement邊個情況
冇寫明係邊度既 就係control + statement
呢個item就稍為麻煩 但係唔難既
不過如果分唔清楚cash discount & trade discount 咁真係好難幫到你
前者會入discounts allowed / received後者唔會 因為入sales / purchases既時候已經扣左架啦
先黎逐步拆解先
首先佢話呢d gds既cost係$5300
咁入returns inwards唔係入cost 係入selling price架嘛
returns outwards先係入cost
跟住佢話mark-up左40%
所以就要將cost乘番 (1+40%) (姐係1.4)
之後佢話比左5% trade discount
所以就再將頭先舊數乘番 (1-5%)
完整既式就係 : 5300 x (1+40%) x (1-5%) = $7049
好艱辛咁計完之後
就cr control + 去statement less番佢

(d) : 小心item一開始有個好令人在意既”net”字
net既意思係扣左某d野
今次係net cash receipts from customers
亦姐係扣左cash discount呀之類既野既cash receipts黎既
就咁睇第一句呢 就淨係dr control就得啦
(cash receipts係入cr架嘛 入多左咪掉番去dr)
再睇埋第二句
原來呢10% cash discount係冇入entries既
所以又要cr control + 去statement度less番佢啦

(e) : 直接的dishonoured cheque item
雖然冇好似no entries咁樣寫
不過都可以得知係要改control + statement架啦
既然係had not been recorded 點都唔會有入一度冇入一度掛
除非佢話是但一度有入到 只係漏左另一度咁樣啦

(f) : 呢個就示範左岩岩所講既「是但一度有入到」啦
因為第一句佢話個contra entry已經入左落sales & purchases ledger
第二句就話埋我地知原來係control a/cs冇入姐
於是淨係cr debtors’control即可
如果要做埋creditors’control既 就dr番佢
(creditors’control normal bal係cr)

(g) : 特別要留意”were to be”
呢幾隻字又係足以影響到個ans
was/were to be姐係未做咁解
咁姐係即將要做
總之係to be果類都係架啦
由於bad debts會郁到control + statement
而且又係未做
所以就cr control + less番statement

(h) : 呢個item值得尊敬啊
答案點解係control同statement都唔使改呢
係因為2個地方都唔會入allowance for doubtful debts
其實allowance for doubtful debts只係根據prudence concept整出黎既野
係為左有可能發生既bad debts而設既provision
現實係冇發生過呢堆”bad debts”既
所以係唔會入落ACR同control
我地只會入佢落income statement profit and loss (差額only)既部份同埋balance sheet架姐
(係ACR下面Less : Allowance for doubtful debts 記住係要bal c/d 唔係差額)
於是無視呢個fake人item即可

個人意見：
今次呢條control就多左幾個items
而且難度都增加左
唔係每個items一睇就可以出到個金額
可能計一輪先搞惦
提高左對於concept既理解能力既要求
尤其係(c)同(h)
其他就考下d細微細眼位咁
整體黎講 第1條既難度係容易
而呢條難度就係中等
可以作為初步熟習左control a/c之後既進一步試題練習

3. CE 2008 (7bc) (中上級) (sales ledger corrections & draw up ACR control)
詳見#4 Correction of errors 試題示範第2題

~常見題目種類~
1. 比control內items + bal b/d黎整control a/c
PS 好人d就再比埋c/d你對數

2. 比control / ledger bal b/d + errors黎改control
PS 可能會再加埋items資料、control可能要由頭開始自己入哂d items之後先再改

3. 文字題 例如係整control a/c既benefits / 有關minority bal既問題

~注意事項~
1. 有d字眼會比到提示我地要改control / ledger / both
部份字眼如下：
淨改control : record / enter
淨改ledger : post
both : not record anywhere / omitted in the books / post accordingly (相應地post左去…)

2. item清楚指明control / ledger是但一邊錯左既時候 又冇講另一面有冇錯
咁冇講果樣就唔使改
(唔係廢話黎 有時d item睇落好似兩樣都要改咁 實際上又唔係)

3. 題目淨係比左ledger bal b/d + 要我地做左revised statement先
咁ledger既corrected bal就會係control bal c/d

4. Return goods with gross invoice $X就record折左果個金額

5. Returns既時候有時會出現credit / debit note
Credit note = 承諾比$
Debit note = 索討欠款
呢兩樣都係original entries黎既
多數都要同時改control / ledger
不過都要睇佢有冇講ledger有錯
有就改埋佢
假設題目話我係Mr.A既debtor
佢發左張$50 credit note比我
其實姐係話你知我之前還左$50貨比佢 (returns inwards)
所以就要做番returns inwards既entries :
Cr ACR control $50
ACR statement : Less : Returns inwards $50

6. Significant amount of sample處理方法 :
我地sd比人 : Dr Promotional expenses
             Cr Purchases
我地收到 : NO entries (not for sale)

7. 如果receipt from debtor已包bad debts recovered就只須要Dr ACR control
Cr side唔使再寫多次cash / bank

8. 如果做完corrections之後題目暗示有minority就要再改control
& ledger

9. debit/credit balance of a/c treated as credit / debit bal : 入錯Dr/Cr side
  … of ledger … : 可能會有minority

10. credit card company比我地既$係receipt from debtors

11. over (payment/receipt) : 有minority

12. 有關minority bal既處理方法：
如果題目冇做到 我地就要同普通entries分開做一次
有做既就直接出bal c/d就搞惦

13. 如果a/c本身有正常bal 跟住要扣數係唔會有minority
例如 debtor還番previously written off bad debts
佢個a/c唔會有minority
除非本身有啦

14. 有時題目要求改ledger bal
跟住比bal b/d既時候
會將個bal寫做”net total balance”之類既字眼
既然有寫到個net字 姐係個balance係已經扣左minority bal
例如sales ledger net total bal = $10000
Minority bal = $100 (個minority bal係cr side既)
咁呢$10000 net total bal係已經扣左$100既minority bal架啦
改既時候如果題目係要求改net total bal
咁就可以夾埋dr & cr side兩面既entries寫哂入去
唔使分開dr & cr bal黎做
但係冇寫到個net字 同時又有minority bal
咁就最好分番開做
作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 22-4-2013 18:17 編輯

Correction of errors
最後更新：
19/4/2013 更新注意事項第1點

~本課概要~
呢課都係control system既課題黎
呢課比起BRS同control a/c呢 出既past paper都比較深
CE多數出係sec B
亦有可能係最難既題目黎
因為呢課涉及既concept比起呢2課仲要多
麻煩在於可以牽涉到唔同課題既內容
所以一定要對以往學過既野特別熟習
正確entry既方法一定要倒背如流
當然 唔會淨係出同以往既課題有關既items咁正啦
呢課亦都會再加插1d items落黎既
如果連以前學既野都唔熟 處理呢課就會比較棘手了
呢班同學仔就要有心理準備啦

~內容解說~
本課所採用之簡寫如下：
depre = depreciation
acc depre = accumulated depreciation
red bal = reducing balance method (depreciation其中一種計法)
st.line = straight line method (都係depreciation其中一種計法)

除左要係journal做corrections之外
通常題目都要你改埋net profit既
因為d errors多多少少都會影響到net profit
呢樣就要用statement去做啦
格式部份會再列出黎既

errors最大圍既分法就有2種：
1. not affect the agreement of trial bal
2. affect the agreement of trial bal
2種分法又可以再細分既 下面會再詳細介紹

至於改正既步驟大致如下：
1. 先搵番有乜a/c搞錯左先 同埋搵錯左乜野 (a/c? 金額?)
2. 諗番原本既正確entries
3. 再諗番掉轉既entries (未必次次都要既 視乎情況而定啦)
4. 去除互相抵銷既entries (其實可以唔使 但係正常黎講都唔會寫埋出黎既)
就咁講我都唔期望未讀過呢課既同學仔會明
所以我地就不如開始講下d errors先啦

先講not affect啦
大路黎講就有6種既
a. error of omission
b. error of commission
c. error of original entry
d. error of principle
e. compensating errors
f. complete reversal of entries

a. Error of omission
顧名思義 姐係漏左入entries
不過呢種係完全冇entries 而唔係漏左入一邊咁樣
例如係no entries had been made for returns inwards of $50
呢種error只需要好似平時咁樣入番個entries就已經搞惦：
Dr Returns inwards $50
Cr Debtor – Mr.A $50
唔使理咩掉轉之類既東西
所以出呢種都幾正下haha

b. Error of commission
姐係入錯同類型既另一個a/c
可能係搞錯asset入面既a/c 又可能係liabilities入面既a/c
例如K Lee, a debtor of us, paid us $100
但係我地唔小心扣左落K Li (另一個debtor)
今次只係入錯左debtor a/c 但係cash book果度都係入左$100
所以唔會影響到cash book
由於應扣果個冇扣到 冇扣果個又扣左
所以就會出左以下改正：
Dr K Li $100 (本身唔使扣 所以就要加番$100比佢)
Cr K lee $100 (本身係要扣 所以就扣番$100出黎)
其實可以寫埋cash book既
但係因為cr完之後又會dr番 所以其實姐係冇效果
而實際上cash book都係冇影響既
所以可以省略左佢

c. Error of original entry
姐係入bks of original entry既時候入錯左個金額
以致transfer去其他a/cs既時候都會出現連鎖效應
要視乎佢係入多定入少左黎決定點樣改法
多數都係掉轉左d數字 / 入多入少左個0之類
例如係$1000 sales to a debtor wrongly recorded as $100 in the sales day bk
本身$1000既sales變左$100 姐係入少左$1000-$100 = $900
留意只需要補回差額
由於係sales day bk (bks of original entry既一種)出錯
所以sales同debtor a/c都會入左錯果個金額
於是就要咁樣改：
Dr Debtor – Mr.A $900
Cr Sales $900

d. Error of principle
姐係入錯左另一個類型既a/c
可能係asset入左落expense
或者capitail入左落liabilities之類
例如我地買左部$500既motor vehicle
Cr bank
但係就Dr motor expenses
咁好明顯應該係Dr motor vehicles而唔係motor expenses啦
咁所以就要咁樣改：
Dr motor vehicles
Cr motor expenses
bank又可以省略左佢
事關呢個entry本身都係岩既 唔使郁佢

e. Compensating error
姐係岩岩好errors之間既差額可以互補番佢
講真 我唔覺得呢個error會有係現實出現既機會
有都係0.0001%啦下
因為真係要極度巧合先會發生呢個error
舉個例子之後大家應該就會明
例如purchases journal was overcast by $1000 & sales journal was overcast by $1000
先睇purchases journal
佢overcast $1000既 purchases a/c都會overcast $1000
所以就會Cr puchases $1000 (purchases normal bal係Dr)
而sales journal overcast $1000呢 sales a/c又係會overcast $1000
於是就要Dr sales $1000 (sales normal bal係Cr)
你發覺兩者夾埋 岩岩好一個Dr一個Cr
金額又係一模一樣
咁咪可以做double entries黎互相改正lor：
Dr Sales $1000
Cr Purchases $1000
但係有幾好會咁岩呀orz
所以我都覺得呢個error幾奇妙下
不過點都好啦 的確有可能會有呢種error出現既
所以都要識正確做法

f. Complete reversal of entries
又係顧名思義 係入double entries既時候將2個a/c既Dr / Cr side掉轉左
例如係$30 cash sales 就咁樣入法：
Dr Sales $30
Cr Cash $30 (可以係bank架 如果冇講明係by cash定cheque既就2樣都得)
嘛 岩岩好2個entries掉轉左
但係如果只係入$30 只會達到抵銷既效果
所以要將個金額x2先得：
Dr Cash $60 ($30 x2)
Cr Sales $60 ($30 x2)

另外有一種就混雜左上面d errors係度
不過冇特別名既 純粹只係作出一個歸納架姐
就係errors in year-end adjustments
year-end adjustments姐係accruals/prepayments & bad debts/allowance for doubtful debts & depreciation
仲有 year end既時候會點貨黎出個closing inventories既
同呢4樣野有關係既errors就係errors in year-end adjustments
4種係試題度都係常見既
例如electricity有$1000既accrual
但係就入左做$1000 prepayment
本來accrual個entries係咁既：
Dr Electricity $1000
Cr Accrued electricity $1000
但係入左做prepayment就會係咁：
Dr Prepaid electricity $1000
Cr Electricity $1000
所以最後就要咁樣改：
Dr Accrued electricity $1000
Dr Prepaid electricity $1000
Cr Electricity $2000
electricity分別cr番accrual & prepayment各自果$1000
所以夾埋黎寫就係寫$2000 (總額)

如果係出allowance for doubtful debts
多數都係話本來要比n%既allowance 但係又比左r%咁樣
allowance (normal bal = Cr)本來個entries係 (假設係increase)：
Dr Profit and loss – Increase in allowance for doubtful debts
Cr Allowance for doubtful debts
decrease既 掉番轉dr同cr side就ok
如果係入多左既
就係做番decrease既entries (入差額好啦)：
Dr Allowance for doubtful debts
Cr Profit and loss – Decrease in allowance debts

如果係depreciation
出法就比較多變
做法就比較複雜
可以係買左新assets既時候要另外計過個depreciation
用red bal既話係會計死人的 st.line都還好
又可以係扔assets既時候入左sales同cash book就算數
呢度就淨係講扔assets
例如$5000 cost既furniture 本身已經有$2000 acc depre 賣左$1000 cash咁樣啦
但係就Dr Cash $1000
Cr Sales $1000
扔assets既時候係要開個disposal a/c架嘛
最後就會出左個gain / loss on disposal 再入落income statement既profit and loss部份 (revenues / expenses)
所以原本entries應該係 (呢度省略左個disposal a/c 正常黎講都係咁做既)：
Dr Acc depre $2000
Dr Cash $1000
Dr Loss on disposal – furniture $2000 ($5000-$2000-$1000)
Cr Furniture $5000
睇番錯左個entries呢 Dr cash $1000係岩既
所以唔使郁cash
改左個sales & 扔番舊furniture同acc depre & 整番個loss出黎就得 (都幾煩下呀可?)：
Dr Acc depre $2000
Dr Sales $1000
Dr Loss on disposal – furniture $2000
Cr Furniture $5000
如果咁不幸 公司已經計埋non-current assets既depre
咁又要還原番佢：
Dr Acc depre
Cr Depre - Furniture
所以麻煩起上黎 真係會做到嘔泡的orz

講完第1種 宜家黎講下第2種 – affect agreement of trial bal啦
呢種error可以細分為3種：
a. unequal amount of double entries & incorrect casting of bks of original entry / a/c
b. single entry
c. incorrect listing of balances in the trial bal

正式講之前
先介紹一個新a/c先
就係suspense
如果出現左errors affecting agreement of trial bal
trial bal既dr & cr side就唔會一樣
會出左個差額出黎
但係要整financial statement既話
trial bal係一定要bal既
所以惟有臨時”sip”suspense落去
金額就係個差額
令trial bal暫時agree住先
之後先再進行改正
文字題問suspense a/c有咩用既
就答：allow the preparation of financial statements without waiting until correcting all the errors之類既答案啦
(一係用番自己文字 一係如果書有答案就跟佢果個啦)
suspense a/c冇所謂normal bal存在既
亦都唔會有bal c/d
佢只會有bal b/d架姐
就係個差額
至於要入dr定cr 就要視乎番d errors而定既
errors affecting agreement of trial bal係只會做dr / cr一邊既entry架姐
另一邊就會入suspense既
假設suspense cr side個金額係比起dr side既多
咁個bal b/d就會係dr side 反之亦然
格式會係下一個部份度post出黎既

講番d errors先
unequal amount of double entries & incorrect casting of bks of original entry / a/c
係指做double entries既時候
其中一個entry既金額同另一個對入既entry既唔一樣
一個岩一個錯咁
例如sales journal計到個總數係$4000而唔係$4500
而正確金額係$4500
但係就做左以下entries：
Dr Debtors $4500
Cr Sales $4000
所以如果要改呢就要咁做：
Dr Suspense $500 ($4500-$4000)
Cr Sales $500

b. single entry
顧名思義 姐係只係做左一邊既entry 漏左另一邊
例如係$50 cash purchases
淨係Dr Purchases $50
所以就要咁改：
Dr Suspense $50
Cr Cash $50
用suspense黎代替番原本purchases個位就可以了

c. incorrect listing of balances in the trial bal
係指原本entry個金額冇錯
但係入落trial bal既時候就入錯左
例如$2000 rent入落trial bal既時候變左$20000
姐係入多左$20000 - $2000 = $18000啦
rent normal bal係Dr
呢個時候就會咁改：
Dr Trial bal – Rent / No entry $18000
Cr Rent $18000
如果error會郁到trial bal
咁就可以選擇寫 / 唔寫呢個entry
寫既就寫trial bal - ? (寫番對應a/c名)
唔寫就寫no entry
千祈唔好漏空 乜都唔寫
marker有權當你唔識 而唔比分你架
所以就算係唔使寫entry 都要視乎情況寫番no entry / no entries落去

~格式~
1. Journal


2. 改NP statement
        

3. Suspense a/c


~本課要求&重點~
1. 搞清楚涉及唔同a/c既errors既正確做法同埋改正做法

2. 分清楚幾時要入suspense同埋幾時唔使

3. 係journal做完corrections之後 再將影響到net profit既items入落statement正確既位置黎進行改正 (當然仲要知道會點樣影響法啦)

~試題示範~
1. CE 2003 (5) (中級) (journal corrections & suspense & NP statement)
題目：



答案 (取自marking scheme及經人手修改)：




分析：
(x+z) : trial bal failed to agree wor
姐係未做financial statements啦
而且又係draft NP
所以a/c名前面唔使加P/L啦
另外 z果個$183496 NP會係改NP既statement既開頭作為NP before corrections出現

(y) : 一半好人一半衰人咁啦
事關佢淨係話dr左個difference去suspense
又冇話個difference係幾錢
知道左係dr之後 咁就知suspense個bal b/d會係dr side

(a) : 真係要碌大對眼睇實”amounted to”呢2隻字
因為成句夾埋既意思係「$5200 allowance係等如debtors既4% bal」
“amounted to”係影響緊成句既意思架
再睇埋”was made” 姐係已經入左呢4% allowance既double entries
睇埋後面果句就知原本入3%架昨嘛
宜家入多左啦姐係
咁就要扣番果筆差額(4%果舊 – 3%果舊)出黎啦
所以entries如下：
Dr Allowance for doubtful debts $1300 ($5200 - $5200/4% x 3%)
Cr Profit and loss – Decrease in allowance for doubtful debts $1300

由於allowance for doubtful debts係會入income statement既expenses
所以就要係NP statement Less番$1300

(b) : 頭2行半話funiture cash sale當左做gds cash sale
前者係disposal of assets 後者係普通cash sale
前者係要做埋扔AD同埋furniture + 整舊loss / gain on disposal出黎
後者郁cash / bank同埋sales已經ok
夾埋既corrections就係還原sales同埋做番上面果幾樣野：
Dr AD – Furniture $14400 (provision for depreciation係AD既舊制名稱)
Dr Sales $9150
Dr Loss on disposal – Furniture $450 ($24000 - $14400 - $9150)
Cr Furniture $24000

咁因為呢幾個entries會扣番sales同埋加左expense (loss on disposal)既部份
所以就要去NP statement度Less番呢2樣野出黎

好啦 好不幸地 公司又幫呢舊furniture入左depreciation (cost既20%)
咁就要還原番佢：
Dr AD – Furniture $4800 ($24000 x 20%)
Cr Profit and loss – Depreciation – Furniture $4800
還原depre呢個item值得留意既係depreciation method (st.line而唔係red bal)
如果用左red bal 咁還原既時候就要將個cost減番AD出黎先再乘20%
做depreciation記得要特別留意d日期 (平時都要啦當然 但呢個特別重要)

又係啦 因為depreciation會入落expense 宜家扣番呢舊錢出黎
就去NP statement度Add番佢

(c) : but既前面果半句話左sales a/c做岩左
因為呢舊係credit sales 同埋係冇入personal a/c (姐係人名/公司名a/c)
所以係single entry黎 就要：
Dr Accounts receivables / Debtors– T Chan $20000
Cr Suspense $20000
(marking係寫debtor 呢個係舊制名黎
考番宜家既試卷就寫番accounts receivables啦
如果係之前既題目 就跟佢寫 佢寫debtor都照寫番debtor 唔好同人地改名
stock都係)

由於debtor唔會入落income statement
所以就唔使入NP statement

(d) : 呢個item夾埋issue of shares果課黎考呀下
不過都唔係考得深
但證明左correction of errors跨topic既可能性
呢度只要還原番administrative expenses既entries
再入番interim dividend果個就得啦
因為都係比左cash / cheque出去
所以就唔使郁cash / bank啦：
Dr Interim dividend $36000
Cr Administrative expenses $36000

小心呢度雖然好似都係互相抵銷咁
但係因為interim dividend會入落appropriation a/c
而net profit就係呢個a/c既上一步
所以係會郁到net profit架
只係最終果個retained profit c/d冇因為咁樣而有變動姐
所以就係NP statement度add番$36000既administrative expenses

(e) : 呢度有2樣野要做既
第1句就要係insurance a/c帶番個prepaid insurance b/d落黎先
第2句就話trial bal入漏左prepaid rates
先講第1句
因為佢純粹話冇係insurance a/c度帶個b/d落黎
姐係prepaid rates a/c係有入到既 係冇錯
所以就咁樣改：
Dr Insurance $692 (prepaid b/d會係dr度 c/d會係cr度)
Cr Suspense $692

呢個entry會令insurance舊錢多左
入落expenses既時候自然會大舊左
所以就要去NP statement度less番佢啦

第2句呢 佢話omitted from trial bal
姐係淨係trial bal漏左姐
但係prepaid rates係已經做左entry架啦
所以就要咁改：
Dr Trial balance – Prepaid rates / No entry $518
Cr Suspense $518

2個entries都完全唔涉及income statement
所以唔會係NP statement度出現

(f) : carriage outwards入左做inwards wor
2樣都係expenses黎既
都係要比錢出去
所以唔會郁到cash / bank
咁樣改就得啦：
Dr Carriage outwards $1205
Cr Carriage inwards $1205
理論上係可以入番呢2個entries落NP statement度既
但係因為大家都係要比出去既expenses
最後都係要比$1205出去
所以一加一減之後 會互相抵銷左個效果
當然入左唔會錯啦 只係哂你時間咁解姐
咁有得唔入就梗係唔入啦
因為講真 考DSE既時候都會趕的
可以慳既時間就盡量慳啦

(g) : 算係比較容易既item了
control都會出現呢種error的
因為純粹係purchases journal計錯數
所以得呢一個地方做錯左 就要入suspense：
Dr Suspense $840
Cr Purchases $840

嘛 purchases本身係會令NP減少
既然佢係入多左既 咁就會加番NP
所以就去NP statement度add左佢

(h) : 有d複雜呀下
先拆開黎睇啦
首先就係2次既payments都入左落ledger度
姐係creditor個a/c扣左兩次數啦
咁就要加番一次落去先：
Cr Accounts payables / Creditors $3020

跟住又當左over-payment既refund係cash sale
拿 收錢呢個係冇錯既 2個entries都係會有收錢既效果
所以唔使理cash / bank
扣番個sales出黎就得：
Dr Sales $3020

2個entries夾埋就岩岩好係double entries：
Dr Sales $3020
Cr Accounts payables / Creditors $3020

得sales係會影響NP架姐
因為入多左嘛
姐係NP會少左啦
咁就去NP statement less左佢

(i) : 呢個都係易既
淨係入左personal a/c既 姐係single entry
一定會有suspense係度
所以就咁樣入：
Dr Suspense $300
Cr Returns outwards $300

returns outwards係會令purchases減少既
而purchases會令NP減少
所以returns outwards愈大 NP就會愈大
宜家入少左嘛 補番既時候就要去NP statement add番佢

(j) : 嗯 呢個item又再一次比較複雜
先睇第1句 就話cash discounts allowed入岩左debtors
但係就dr sales $540
一來入錯a/c
二來入錯金額
金額唔一樣就會有suspense係度”sip”番個差額既
再講多次 cash discount係要入a/c trade係唔使既
呢句既corrections就係咁：
Dr Discounts allowed $450 (完全冇入過呢個a/c 而且正確金額係$450)
Dr Suspense $90 ($540 - $450)
Cr Sales $540

discounts allowed係expenses黎
會令NP減少
所以就要去statement less番佢
sales又無啦啦比人dr 姐係扣多左
加番既時候就去statement add番佢啦

再睇埋第2句 trade discount received入左去discounts received既cr side
如果係cash discount既話 咁樣入係岩既 (先唔理金額)
但係今次係trade呀嘛
佢又好鬼衰咁專登話”recorded only on…”黎製造「入漏左一個位置」既錯覺
concept稍為唔清既就會比佢fake到啦
改正既entries如下：
Dr Discounts received $449 (佢入左$449 就扣番佢出黎)
Cr Suspense $449

discounts received係revenue
入多左既會令NP加多左
所以就要去statement less左佢

個人意見：
打呢條題目既解釋都用左唔少時間呢 (汗)
因為要解釋得比較詳細
呢條算係中等程度既correction of errors吧
有易既items之餘 又會有考concept同埋麻煩既items夾雜住係度
所以一開始做past paper既時候有錯係唔出奇既
於是大家唔使覺得灰心的
做得多啦 熟習左個concept同埋出題玩法啦
就可以駕馭到呢類題目架啦

2. CE 2008 (7) (中上級) (journal corrections & NP statement & sales ledger corrections & ACR control)
題目：



答案 (取自marking scheme及經人手修改)：




分析：
(x) : 呢條跨左control a/c + correction of errors 兩個topic
呢句就話我地知debtors’ control a/c同sales ledger唔agree
再比埋sales ledger個bal我地咁樣
不過冇比control a/c果個wor
姐係要靠改左statement之後再用corrected bal做埋control a/c佢

(y) : 呢個先講trial bal既兩邊total唔agree
以致有suspense出現
但係又冇講係dr定cr
姐係要我地自生自滅
做到係邊面舊數細d 就係果度加番個bal b/d (bal.fig.)落去

(z) : 留意係draft NP
所以a/c名前面唔使加”Profit and loss-“

(a) : 嗯 呢個item考左一個a/c concept
就係realisation
呢個concept係話income should be recorded when gds or services are delivered or provided respectively
就算已經收左customer $ / customer落左order都好呢
都未可以做sales既double entries住既
由於今次間公司既financial yr end date係31 Dec 2007
所以Feb 2008已經係下一個financial yr黎架啦
因為d gds係下一個financial yr先會deliver
根據realisation concept 2007呢年就唔可以入呢$20000 sales落去
即使已經收左$ (had been received in cash)都好啦
由於係sales included
姐係已經入左double entries
於是就要還原番呢個transaction出黎：
Dr Sales $20000
Cr Deposit from customers $20000
(未比貨customer而佢又預先比左錢 就係訂金 會入落另一個a/c度先既 而唔係入cash / bank)

點解明明郁到sales 但係又唔使入control a/c呢?
咁係因為呢個係cash sales
control a/c只會入credit sales架姐
所以就唔會郁到control a/c既

因為扣左sales 所以NP都會少左$20000
就去NP statement寫番Less Sales overstated $20000

(b) : 呢個係正常難度既item黎既
睇番前半句 呢$3000 cash係debtor比既cash receipt黎
睇埋後半句 佢寫”recorded as a cash sale”
姐係做左cash sale既double entries
咁因為兩者都會有收左$3000既效果
所以可以省略cash既corrections
只需要還原sales + 扣番debtors：
Dr Sales $3000
Cr Debtors – J Morgan $3000

由於入少左debtors cash receipt
所以要去debtors’control cr度寫cash receipt understated $3000
唔使郁sales既原因就同(a)一樣架姐
今次又係扣左sales 所以又會令NP少左$3000
就去NP statement寫：
Less Sales overstated $3000
雖然係同(a)既做法一樣
不過都唔好2個corrections夾埋黎寫呀
如果唔係marker睇唔到既就唔會比哂2個分架啦
其實就算佢睇到 都有權唔比分
所以一定要分開寫

(c) : 呢個item係同control a/c有關既
留意佢話係”only credit bal $880 in sales ledger”
姐係sales ledger只有呢一個$880既minority bal (debtor a/c normal bal = Dr)
而佢出現既原因純粹只係計錯總數姐
本身係有$370既dr bal既
咁就去sales ledger既statement度改左佢
因為係casting error
所以係會出現suspense
所以記得係journal度寫番：
Dr No entry
Cr Suspense $1250 ($880 + $370)

由於2個entries都冇牽涉到income statement
所以唔使改NP statement

理論上黎講 sales ledger有分normal + minority bal
所以要兩個bal分開黎改
先寫dr bal果面
跟住再寫cr bal果面
詳細寫法可以睇番#3 control a/c格式既ledger statement
creditors果種都係咁寫架姐
但係因為今次(y)果度寫左係net balances
所以就唔使分啦
講番宜家呢個item既做法呢 就係咁既：
Add dr bal understated $1250

(d) : 呢個item係returns inwards黎既
因為係returned by customer呀嘛
小心list price姐係selling price
係未扣任何discount既
由於冇做過任何同呢次return有關既entries
所以就要入番一次：
Dr Returns inwards $630 ($700 x (1-10%))
Cr Debtors – MC Lee $630

returns inwards係要入control既
今次入少左嘛
咁就去debtors’control cr side寫returns inwards understated

Returns inwards會令sales減少 從而減少NP
所以要係NP statement寫：
Less returns inwards understated $630

(e) : 容易處理既item
由於係omitted from the “bks”
所以姐係冇做過任何entries
做番就可以了：
Dr Sundry expenses $36
Cr Petty cash $36 (一開頭就寫左petty cash 所以小心唔好入左cash)

由於expenses會令NP減少
所以要係NP statement Less Sundry expenses understated $36

(f) : contra entry多數都係同sales & purcahses ledgers有關架啦
而前半句就話呢2個地方都做岩左
只係control a/cs冇做岩到姐
所以只需要改control a/cs
debtors’control就係cr side寫purchases ledger contra account – set off $728
(今次唔使做creditors’ control 不過我都寫出黎做參考)
creditors’control就係dr side寫sales ledger contra account – set off $728
Journal寫no entries已經可以

因為今次冇entries同income statement有關
所以唔使郁NP statement

(g) : 原本入一次既carriage outwards就入左兩次去carriage inwards
咁就要還原番carriage inwards 再入番carriage outwards：
Dr Carriage outwards $335
Dr Suspense $335 ($335 x2 - $335) (入番個差額)
Cr Carriage inwards $670 ($335 x2)

carriage inwards + outwards都唔會入落control a/c既
所以唔關control a/c事

carriage outwards係expenses黎既 會令NP減少
咁因為carriage inwards都係expenses
之前又入左兩次
所以只係多左一次既payment既效果
NP statement寫Add Carriage outwards posted twice to carriage inwards $335就ok
(因為就咁寫carriage inwards overstated就冇左carriage outwards understated既意思 所以寫番呢個名呢 意思會完整d)

(h) : sales day bk係control a/c都見唔少
今次係undercast 姐係計少左sales個總數
自然control a/c個sales都會入少左
咁就去debtors’control dr度寫sales undercast $1000
仲有 因為sales day bk個total係會入落sales a/c既
所以都要：
Dr Suspense $1000
Cr Sales $1000

casting error呢 original entries係冇錯既
所以唔會影響到NP
就唔使郁NP statement啦

(i) : 呢個item又有d麻煩
係同prepayments有關既
所以要特別留意d日期
quarterly姐係1/4年 = 3個月
因為佢話係”payable in advance” & “was paid on 15 Nov 2007”
所以暗示左係同prepayments有關
bank a/c就入岩左啦
但係另一面就入左落rental income
一來入錯a/c
二來入錯錢
金額方面 由於financial yr end date係31 Dec 2007
所以因為呢$24000 rent係比多左下年果2個月架
咁就要咁改：
Dr Rental expense $8000 ($24000/3)
Dr Prepaid rent $16000 ($24000 - $8000 或者 $24000/3 x2)
Dr Rental income $42000
Cr Suspense $66000 ($8000 + $42000)

NP statement方面
首先 rental income係revenue
扣左出黎就會減少NP
再者 rental expense係expense
入番之後又會減少NP
不過留意　今年income statement只需要入今年incur果筆錢 ($8000)
所以就咁樣改：
Less Rental expense wrongly credited to rental income $50000 ($42000 + $8000)
分開寫rental expense同rental income亦可 效果一樣
睇你鐘意邊種寫法啦

(j) : 都算係個易處理既item
稍為麻煩少少咁樣啦
還比creditor既錢recorded as cash purchase of stationery wor
兩個都會扣錢既 就唔使郁cash / bank啦
咁就還原番cash purchase of stationery 再做番creditor果個double entries：
Dr Creditors - Gregg Chan $795
Cr Stationery $795
小心唔好比”purchase”呢隻字眼fake到
Stationery係consumable assets
年尾會當expenses處理左個a/c佢
唔係for sale既
所以唔會入落purchases
係入落stationery

岩岩講左 stationery係expenses黎
既然宜家扣番出黎 姐係expenses減少左啦
NP就會增加
就去NP statement Add Stationery overstated $795

個人意見：
呢條真係比起第1條麻煩好多呀
一來多左items
二來仲要做埋control
令到條題目變得複雜左
有時一個item入面除左要去journal入entries + 改NP statement
仲要改control a/c + 改sales ledger statement
要分得清清楚楚真係有一定既難度
我自己就覺得除左concept要高清
整理能力都要夠高
令自己做既時候可以清楚知道呢個item要入咩位點埋點樣入法
以CE題目黎講 呢條算係中上難度了
當然 要挑戰高難度既就去做AL吧

~常見題目種類~
1. 比一堆errors 再去journal做corrections (唔使narration) & 做改NP既statement

2. 文字題 (例如state errors that (not) affect the agreement of trial bal / why do not affect the agreement of trial bal)

冇咁常見既 可能要做corrected trial bal / corrected bal sheet都唔定既

~注意事項~
1. 有時候做corrections呢 要係a/c名前面加番”profit and loss –“既
點樣分使唔使加呢
就係視乎究竟d a/cs close左未
呢個判斷方法係正路既
因為用邏輯去諗既 正式既financial statement係要close哂d a/cs先做到架嘛
而且如果close左a/cs既 又有咩可能可以再係個a/c度做corrections呢?
要知究竟close左未呢 就要睇題目話間公司現階段做左咩野
如果係draft net profit / income statement 就唔使加
因為d a/cs係未close既
不過如果唔係draft 係final financial statement 咁就要加
但係唔係乜野a/c都要加呀 唔好亂黎
P/L其實姐係income statement既revenues & expenses果部份黎
由sales去到gross profit果部份就叫trading
其實舊制既時候income statement都係叫trading and profit and loss account
宜家改左名先唔係姐 但內容不變既
所以既然加得P/L係a/c名前面
咁姐係果個a/c會入落去income statement啦
(不過其實我都唔知點解sales / returns inwards呢類同trading有關既a/cs都係加P/L 而唔係trading)

講開又講埋佢
有d items會同P/L對入
咁其中一邊既entry就會係profit and loss
例如係allowance for doubtful debts & stock (inventory)
假設要入increase in allowance
咁就會：
Dr Profit and loss – Increase in allowance for doubtful debts
Cr Allowance for doubtful debts

另外 又假設closing stock個value計大左 要整番細個數
咁就係：
Dr Profit and loss
Cr Stock / Inventory

2. 題目冇話錯既地方就唔使理佢
同樣地唔係廢話黎 control a/c果課我都有講過同一樣野
所以都唔多解釋

3. 留意題目提到a/c或者entry既時候 有冇加到s
有就係影響緊2個位置 冇就1個

4. “… treated as…”係double entries黎既
例如disposal of assets is treated as credit sales咁
姐係做左credit sales既double entries

5. write off bad debts既entries如下：
Dr Bad debts
Cr Debtors
冇話要transfer去income statement就唔使做埋transfer既entries
記住唔好手多了

6. depreciation & allowance for doubtful debts & inventory係同P/L對入既entries黎
所以係double entries黎既

7. insurance compensation既double entries (未正式收$)：
Dr Other receivables – Insurance (Asset a/c)
Cr Insurance compensation (Revenue a/c)
如果係收左$ 咁就Dr Cash / Bank

8. cr note係承諾退$
dr note係索討欠款
呢2樣會同returns inwards / outwards有關既
判斷因素係邊個向邊個發出
假如我地發左張cr note比個debtor
姐係代表佢還過貨比我地
我地先要退番$比佢姐
呢個情況就係returns inwards啦
(control a/c果課都有提過下既)

9. list $ = selling $
係未扣trade discount既
invoice price就扣左架啦
發票記錄既$就梗係真實要比/收既$啦
所以就會扣左trade discount

10. 如果個item話transfer gds from showroom to office use之類呢
姐係將貨品由陳列室送去office度用咁解
貨品本身係會賣出去架嘛
但宜家唔係用黎賣wor
所以就會扣番purchases
成個double entries如下：
Dr Administrative expenses
Cr Purchases (cost $)

11. debtor considered as doubtful照allowance for doubtful debts入就得

12. 小心分辦capital / revenue expenditure
前者係指會為non-current assets增值呀之類既expenditure
例如係幫motor vehicles裝個新引擎咁就係capital expenditure
後者就唔會既 例如係平時d入油費 / motor expenses
係入entries既做法方面
前者會入落去non-current asset個a/c
後者就入落另一個expense a/c

13. net receipt已經扣左discounts allowed架啦
其實凡係有個”net”字跟係前面呢
姐係後面果舊野係已經扣左1d野
例如net total balance of sales ledger姐係已經將dr bal扣左cr bal之後得出既bal黎

14. 見到”…wrongly recorded as…”呢
姐係前面果個正確既做法被人用左後面錯果個方法 (兩者都係double entries)
例如係credit sales recorded as cash sales
姐係credit sales比人當左做cash sales咁入

15. store room係屬於premises / buildings (non-current asset)

16. 為左方便做改NP既statement
所以係做journal既corrections既時候可以順便highlight會郁到NP既entries
咁做statement既時候就唔使又要重新再睇一次d items咁麻煩
suspense都可以用呢個做法既

17. stationery係consumable assets = expenses
而唔係current asset
因為文具係屬於比較快消耗完既asset黎
我諗身為學生既大家應該都好明白的對不對
所以就唔會當asset咁入
而且當expenses就算數啦

18. 如果出現stock loss (fire / stolen之類)
就唔使郁NP
有關stock / cash loss 詳見#5 Incomplete record

19. carriage inwards & outwards都係expenses黎既

20. transfer to display for resale既double entries如下：
Dr … (睇下係transfer乜野去賣啦)
Cr Purchases

21. bank saving a/c同普通bank a/c係有分別既
有讀econ既同學仔應該會比較清楚
後者其實正確黎講係current a/c
純粹係用黎做支票比錢 / 收錢架姐
前者就係我地平時用黎儲錢既銀行戶口
(或者叫入錢會岩d 宜家銀行d利息低到貼哂地 根本冇可能靠利息儲錢)
所以係寫a/c名方面 兩者係有出入既
前者係寫saving
後者寫bank

22. sales order deposit = deposit from customer
會入落balance sheet既current liabilities果度既
因為呢樣係unearned revenue
效果就同accrued expense一樣
都係差左人錢
當然就唔係完全一樣啦
假如題目當左sales咁入
做法及解說詳見本課試題示範部份第2條item (i)

23. n% bank loan既annual interest計法就係loan既金額乘n%
小心如果題目唔係計一年既話 就要做番d手腳先得
例如佢只係計一個quarter = 3個月
就要再乘3 除12 / 直接除4

24. …charged (in P/L) as…姐係錯左double entries
理解方法同recorded as係一樣既

25. 上年income statement有item錯左既話
就會影響到上年既NP
繼而再影響到今年既capital bal b/d
(姐係bal sheet financed by下面第一個item)
因為每年既NP都會入落capital架嘛
(limited company另計)
所以要做有關corrections既時候就要改番果個item + capital啦
例如opening inventory計少左$1000 以致NP少左$1000呢
咁就要加番opening inventory & capital：
Dr Opening inventories $1000
Cr Capital $1000

26. creditor破左產之後都仲要還$比佢架
唔好close左佢個a/c 當冇事發生

27. trial bal入面有幾個items既bal係上年既bal b/d黎既：
- non-current assets
- opening inventories
- allowance for doubtful debts
- allowance for discounts allowed (雖然好少見到)

28. owner個人資產所得到既收入(例如rental income)如果入落business bank / cash
就係owner’s contribution
所以會入落capital

29. cash / trade discount必需要搞清楚
詳見#2 Control a/c 格式部份入面些少講解既第1點

30. trial bal錯係唔會影響到NP既

31. 記得就算唔使做任何corrections
都要寫明no entry / entries
詳見本topic內容解說部份既errors affecting agreement of trial bal第c點

32. 呢課會出現”sales-or-returns”既特別交易方法
亦姐係將一堆貨寄存係人地鋪頭度 (格仔鋪係其中一個例子)
賣得出既就收番錢
賣唔出既就比番我地咁樣
買家可以係間鋪頭自己 亦可以係間鋪頭既客人
呢個方法入entries既做法大致係咁：
(寄存者)比貨人地寄存：扣inventory
(寄存者)賣左貨：入sales
(寄存者)有剩既貨：入inventory
(代寄存者)收到寄存者既貨：no entries
(代寄存者)買寄存者既貨：入purchases

33. 留意disposal of assets既assets有冇計多左AD
有既話係會扣多左NP同埋令assets係bal sheet既netbook value細左
(假設呢項assets仲有野留係度 唔係全部扔哂)
咁又要做番有關改正

34. non-current asset有fire loss /stolen既情況
就當係disposal of assets咁處理
如果有agreed insurance compensation就入disposal a/c既cr side
效果就好似入cash咁
比個例子
Furniture with a cost of $3000 and AD $2100 had ben damaged by fire and was written off immediately. The insurance company agreed to pay $400 as compensation.
做法如下：
Dr AD – Furniture $2100
Dr Other receivables – Insurance compensation $400 (因為未收到架嘛 就好似debtors未比錢我地咁樣 即時收到 / 已經收到既入cash就得)
Dr Fire loss $500
Cr Furniture $3000

35. 新買既non-current assets
如果係下一個financial yr先用得 但今個financial yr已經收到既話
就要做以下entries：
Dr XXX (non-current asset名稱)
Cr Other payables

36. 假如題目話”discount post wrong side” (請無視文法)
姐係搞錯左discounts allowed / received
而唔係入錯其中一個a/c既dr / cr side

37. cash purchases / sales冇講係paid by cheque呢
就當係用cash啦

38. 見到”private”既字眼呢
就留意係咪同drawings有關啦
例如private expenses

39. 題目如果話dr bal of某a/c treated as cr bal既時候
留意係講緊ledger a/c定係ledger以外既a/c
前者可能改完之後會有minority bal
後者唔會既 純粹係入錯dr / cr side姐

40. sales冇講係cash / cheque received
就係credit sales

41. stock value既判斷方法有其中呢2種：
- lowest cost
- 有cost同埋net realizable value既話 就揀價錢比較低果個

42. 小心改完之後會出現連鎖entries
例如係allowance for doubtful debts (ACR) / depreciation (non-current assets) / net profit / capital

43. gross = total
例如gross sales姐係未扣discount咁解

44. free samples係呢個課題入面其中一種新出現既item
係指類似免費贈品既東西
送比人同埋收果個都有各自既做法
而且個金額significant與否都會影響到個做法既
咁冇理由要自己判斷架 significant呢個字咁主觀
所以題目係會講埋呢d字眼既
跟住黎做包冇死架啦
講清楚咁多種做法既entries先：
Receiver (唔理amount幾大幾細都好)：
No entries (因為唔係用黎resale)

(Sender) significant amount：
Dr Promotional expenses
Cr Profit and loss

(Sender)≠ significant amount：
No entries (有關loss會係年尾點完貨之後於closing inventories反映)
作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 20-4-2013 17:06 編輯

Incomplete record
最後更新：
24/3/2013 試題示範新增分類

~本課概要~
同corr of errors一樣
呢課都係成個課程之中會出得難同埋深既其中一個課題
以往CE多數係sec B出現 (當時分左A同B架姐)
宜家係DSE就會係sec B/C出現
不過出得係sec C 就唔好咁單純以為果條只會考你一個topic咁簡單啦
呢個係題外話 就唔多講住
呢課既難點在於資料整理
又有好幾種問法既
點樣可以有條理咁整理題目入面各種支離破碎既資料
同埋點樣搞清楚items之間既關係
大概就係掌握呢個課題既核心啦

~內容解說~
本課會採用以下簡寫：
A = assets
L = liabilities
C = capital
FS = financial statements
IS = income statement
BS = balance sheet
exp = expenses
rev = revenues
pur = purchases
bd = bad debts
RI = returns inwards
RO = returns outwards
COGS = cost of goods sold
GP = gross profit
ACR = accounts receivables
ACP = accounts payables

先聲明 呢個topic不時會跨埋a/c ratio呢課黎考既
尤其係出得難果d (CE sec B程度或以上果種)
我學校教呢課既時候就未教a/c ratio既
所以都要學定幾個最常用既ratio先會做到呢課既題目
呢個就容後再談

首先介紹下single entry system先
之所以有incomplete record呢課麻煩野出現
就係源於single entry system
姐係個owner(small business / non-profit making organisations)由於各種原因 (例如係佢唔識a/c d野)而冇做到double entries落佢d數簿度
淨係做左real a/c而冇nominal a/c
(前者姐係有bal c/d既a/c 後者就冇
分別係A & L & C同埋exp & rev
於是要做FS既時候就要整理一大堆資料先砌到入面d items出黎
呢個係其中一個常見問法
咁如果要搵番d exp / rev / FS既items出黎呢
就惟有透過cash / bank / ACR / ACP之類既a/c推番舊數出黎
single entry system有以下既壞處：
1. difficult to have control on business as records of transactions are incomplete
2. trial bal cannot be prepared to check the accuracy of daily records
-> errors are difficult to be detected
3. IS cannot be prepared in an usual way as no nominal a/cs are kept
4. the business’s operating performance & financial position cannot be ascertained at any time

咁正式黎講 要點樣準備FS呢 (=處理第一個問法)
程序如下：
1. 準備statement of affairs (都係用A-L=C既方式 但格式同bal sheet唔同 詳見格式) 黎搵番個opening C
暫時都未見過CE有要求過做statement of affairs
但係做workings / 草犒既時候都有可能會用到既
2. 整個cash & bank summary黎搵番receipts & payments出黎
但如果題目已經有cash bk就可以無視此步驟
3. 搵番全年pur & sales
小心有cash同credit兩種
前者要透過cash and/or bank黎搵
後者就要透過cash and/or bank同埋debtors/creditors a/c黎搵
題目會講埋間公司既pur & sales係made on cash/credit/both架啦
冇講既就假定2樣都有啦
4. 搵exp & rev
咁就要自己開d a/cs出黎搵
但題目唔會要求你寫埋呢d a/cs出黎
佢淨係會要你做cash / bank / inventory / FS架姐
inventory係後話 暫時無視佢先
5. 正式做FS

頭先講到要搵全年pur & sales就要用cash and/or bank + ACR/ACP a/c啦
咁做法又如何呢
題目就一定會比：
1. debtors & creditors既bal b/d & c/d
2. total cash & bank receipts / payments made to them
心水清既同學仔大概就會聯想起discounts / bd / RI / RO之類既問題
ACR同ACP都有可能會有discounts之類既額外items架wor
咁的確係既
不過就未必條條題目都會出呢幾樣items
出既時候就記得留意埋對exp / rev既影響啦
咁其實exp / rev既搵法都係差唔多架姐
有accruals / prepayments既 佢會再講既
至於資料要點入法 就請詳見格式部份既ACR & ACP & exp & rev a/c

但係如果有時候題目比既a/c資料唔足以推番pur/sales舊數出黎
反而佢會含蓄委婉地比ratio黎代替
咁就要透過IS既trading部份黎幫手
trading既items都係詳見格式部份既IS

講下幾種常見ratio先
(但仍然有可能會出另外1d ratio
a/c ratio詳情請見#12)：
1. Mark-up
2. GP margin
3. ACR’ collection period/turnover
4. ACP’ collection period/turnover
5. Inventory turnover

1. mark-up
係指將gds既cost提高幾多%黎做selling price
我地買gds番黎 冇理由用番個cost賣出去掛lol?
呢個ratio專係用黎搵sales / COGS / GP
mark-up條式就係咁既：
selling price X (1+mark-up%) = cost
例如1件貨既cost係$100 mark-up係10%
Selling price = 100 X (1+10%) = $110
宏觀黎睇呢 條式又可以用呢個形式表達：
a. COGS X (1+mark-up%) = Sales
b. mark-up% = GP / COGS = (Sales - COGS) / COGS
(係用黎睇GP/COGS與sales既關係既
姐係GP/COGS係sales既幾多%)

2. GP margin
見到margin呢個字
就一定係同sales有關
專係用黎搵Sales / GP (有齊呢2舊數都搵到COGS架啦)
今次係講緊GP係sales既幾多%
條式係咁既：
Margin% = GP / Sales

3. ACR’ collection period/turnover
其實呢個ratio個名真係令我心情微妙
我見過有成好幾個名-.-
例如仲有個係叫credit period之類
所以就唔好死背一兩個名啦
反而認番”debtors” / “creditors”呢d字眼就算啦
其實都估到係咩黎架啦
呢個ratio就係用黎搵net credit sales / debtors既
Net credit sales係指已經扣左RI既credit sales
條式係咁：
(冇指明係month / day) net credit sales / average ACR
in month : 12 / (net credit sales / average ACR)
in day : 365 / (net credit sales / average ACR)
average ACR = (ACR’ opening bal + closing bal) / 2
其實凡係average既都係將opening + closing之後再除2既
但如果冇opening bal既 就咁用closing算啦
如果係month / day 其實分別用番12同埋365去除番冇指明既做法就ok

4. ACP’ collection period/turnover
幾乎同ACR’ collection period/turnover係一樣既
只不過係將ACR轉做ACP姐 同埋係個名唔同lor嗯嗯
所以計法我都慳番了haha

5. inventory turnover
一睇就知係同inventory有關啦
所以呢個ratio係用黎搵inventory / COGS既
而且又係ACR / ACP’ collection period d fd黎
式就如下：
(冇指明month / day) COGS / average inventory
Month / day既計法又係分別用番12同埋365黎除番呢舊野

簡介完d ratio
我地落去下一個問法 – computation of stock
有時因為某d原因 (例如係年尾果日放緊聖誕假)
公司會係年尾果日之後先會黎點貨 (closing inventory)
但係年尾至果一日既期間 都會有transactions架嘛
咁所以就要做時光倒流式既statement of computation of inventory
暫時我都冇留意到有題目要求做個inventory a/c
都係做statement算數
詳情可以去番格式部份既呢份statement度參考一下做法同常見既items

我地黎到另外一個問法 – inventory loss
有時候間公司會好不幸
無啦啦個倉庫會火燭 / 有人黎偷貨既
咁又製造多個麻煩比我地去搞惦條數
由於d貨少左 所以closing inventory同埋COGS就順理成章咁受到影響
但係由於要出一個準確既GP
所以我地唔可以完全唔係任何地方做番相關treatments既
(唔計closing inventory既相應損失啦)
有關做法係格式部份既IS已經以IS化形式反映左
文字化做法就係咁：
先去closing inventory下面加多個inventory loss
留意 inventory loss都係less黎既
同closing inventory個效果一樣
跟住就會去番exp果度再寫多次
抵銷番GP果個效果
因為的確舊貨係唔見左嘛
始終都要反映番出黎先對路

但係題目又唔一定會要我地做一次IS架wor
有時又會要statement化左佢黎反映番個loss
詳細做法請參考格式部份inventory loss statement

跟住就到最後一個問法 - cash loss啦
嘛 同inventory loss都有相似既地方
咁當然…cash loss既原因唔再係火燭而燒左啦
而係比外來賊仔 / 收銀員用監守自盜既形式偷左
多數題目會要求做cash / bank a/c / statement既
無論係用邊種做法都好
要砌番個cash loss出黎 都要知道個a/c入過咩entries先
通常至少都要借助ACR & ACP a/c既
cash / bank a/c都會有幫手(整到條題目麻煩d)既可能性
要用ACR / ACP既時候呢
推番cash / bank舊receipt / payment出黎個方法就同推番sales / pur既一模一樣架姐

~格式~
1. Statement of affairs

2. ACR a/c

3. ACP a/c

4. Exp a/c

5. Rev a/c

6. Statement of computation of inventory (個名其實比較隨意 表達到個意思就可以了)

7. Inventory loss statement (同上)

8. Cash loss statement (同上)

9. Income statement


~試題示範~
1. CE 2008 (3B) (中下級) (時光倒流式用statement計inventory)
題目：


答案 (取自marking scheme)：


分析：
(x) : 6 January 2008已經係07年年尾之後既日子
用呢日既closing inventory黎計番之前某日既inventory
就係時光倒流式
所以平時會add / less既entries 都要掉轉黎做
最典型既例子就係pur / sales
前者要Less 後者要Add

(a) : worthless姐係冇用 / 冇價值咁解
因為呢$100 (cost) inventory係年尾(31 Dec 2007)之前已經整爛左
所以理應扣番佢出黎
咁就要Less worthless inventory $100

(b) : 年尾之後呢段時間既pur同埋sales分別要Less同埋Add
因為宜家係用緊時光倒流式既方法黎計inventory
買 / 賣既貨其實係年尾果日係唔存在 / 仲係度架嘛
咁就要咁寫：
Add Sales 5504 (=6880/1.25)
Less Purchases 7230

另外 goods returned by customer係RI
因為$5900係invoiced price
所以係已經mark-up左
後面果句就即刻比左個mark-up %啦
咁就Less Returns inwards 4720 (=5900/1.25)
marking scheme果度就直接出左net sales
姐係用sales – RI
不過分開寫都係冇問題既
未必個個覺得咁樣寫會方便d
要拆番開黎計先唔會計錯數
視乎番大家既需要啦

(c) : 因為最後果句話both events had not been recorded
所以就要做番咁多樣entries
雖然佢出得應該都預左要做
不過都留意一下啦 始終唔排除佢會有fake人既時候

呢個item有2樣野要做既
先睇第一句
因為係gds drawn for personal use
所以姐係drawings
由於呢$350 (cost)既inventory係年尾既時候仲存在既
只係後尾6 January 2008點貨既時候點唔到呢批貨姐
所以就要Add Drawings 350

再睇第二句
小心$2000既sales to company staff只係normal selling price既一半
所以唔可以就咁用黎除左個mark-up黎當cost
如果唔係就會計少左
一定要計番佢個normal selling price
咁由於係sales黎
所以就要Add Special sales to staff 3200 (=2000/0.5 /1.25)

(d) : 其實我都唔係太明”inspection”呢個名詞
我諗係比左d貨個客去驗貨
驗完冇問題先收貨咁樣啦
20 December 2007係年尾之前既日子黎
雖然係sd左比個客
點貨果陣會點唔到呢$720 (cost)既貨
但係因為佢當時未正式買
買果日又已經過左年尾
所以都要入番批貨落closing inventory
就寫Add Goods sent for inspection 720

個人意見：
呢條屬於典型既時光倒流式計inventory類型
Items常見之餘 都唔難做
只係(c)呢個special sales比較特別
要搵番個normal selling price之後先再計cost
但係邏輯都唔難明既
可以作為時光倒流式既入門題目

至於headings方面
大家絕對可以跟番marking scheme既寫法黎寫既
我係分析果度打既ans係我自己寫開既headings黎
大家可以用黎作參考之用
唔一定要跟死哂既

2. CE 2000 (5) (中級) (搵sales & draw up bank a/c & inventory loss)
題目：



答案 (取自marking scheme 及 經人手修改)：
PS alternative ans為a/c形式做法




分析：
PS 由於題目提供既資料較為零碎
而且3個requirements都要共要資料
所以難以一part一part咁分開d資料
於是睇起上黎會比較凌亂
不過我分開d items黎講之後就會整理番好d資料既
睇items既時候就要麻煩大家一下了

(a) : 做incomplete record其中一樣一定會見到既資料就係各a/cs既bal b/d
冇既話根本就唔會做到d題目
除非佢用其他婉轉方法架姐
不過我暫時都未見過呢d另類方法
呢d bal b/d就係幫我地做a/cs既時候放落去
砌番我地想要既數出黎既

(b) : 見到呢句就稍為安樂一點兒
因為只要計左舊credit pur / sales出黎就等如搵左all pur / sales
唔使再加cash pur / sales
而a part就正正係要我地搵呢3個月既sales
所以只需要借助ACR a/c就搞惦

(c) : 呢個資料係比c part (計inventory loss)用既 點解呢?
因為佢無啦啦話你知GP係25% sales
而inventory就會同GP有關
GP都係同買賣貨有關架嘛
有左呢個資料就可以砌個COGS出黎
計法如下：
GP = 25% sales
sales – COGS = 0.25sales
0.75sales = COGS
換言之 只要將sales乘番0.75
果個就係cost黎

(d) : 呢度講左ACR既receipts都已經入哂落bank
又多左一個資料放落a part (計sales)同b part(做bank a/c)了

(e) : 留意係business bank a/c而唔係personal bank a/c
雖然我又未見過佢出左後者黎fake人
不過都係果句 小心d好
operating exp就好直接既 Cr bank a/c就得啦
不過ACP就麻煩d 我地淨係知原來個owner係用bank還錢架姐
金額就要自己再搵
呢個資料對於b part同c part黎講都需要用到
因為係同bank a/c & pur有關

(f) : 呢間鋪頭真係行衰運
比人偷哂d貨之餘 個cashier仲要偷左錢
真係冇陰公

回正題
既然係偷哂所有貨
咁姐係inventory最後得出既bal c/d就會變成inventory loss
而偷錢果度呢 好直接咁Cr bank a/c就搞惦

(g) : 終於黎到最後一個item
同(a)一樣 都係用黎入落a/cs
以便砌數

分開哂咁多個items黎講之後
係時候分parts整理一下我地宜家手頭上有既資料
先講a part
剛才講左我地只需要借助ACR a/c
宜家ACR a/c就有呢d資料：
1. bal b/d $42000 (Dr)
2. bank receipts $995000 (Cr)
3. bal c/d $73500 (Cr)
4. sales $? (Dr)
呢條算好人 冇話有discounts allowed / bad debts / RI
所以就唔使擺呢d野落ACR a/c
有齊哂咁多舊數之後 我地就可以砌番個sales出黎啦
最後應該會計到$1026500
(=995000 + 73500 – 42000)
就咁睇我講呢 大家未必會明
最好自己畫個a/c出黎 咁就一清二楚啦
咁因為題目既字眼係”calculate”
所以就算用a/c黎present都冇問題既
不過最好做完個a/c之後都加番句文字 (required sales is $1026500)
當然 用statement都可以既

再睇b part
我地宜家手頭上有以下關於bank a/c既資料：
1. bal b/d $69300 (Dr)
2. ACR receipts $995000 (Dr)
3. operating exp $160400 (Cr)
4. cash loss $10000 (Cr)
5. bal c/d $55650 (Cr)
6. ACP $? (Cr)
雖然唔知個owner還左幾多錢比ACP
不過其實已經有足夠資料砌番出黎架啦
將所有資料歸位之後 答案就會出現了 ($838250)

最後睇埋c part
有關inventory既手頭上既資料如下：
1. bal b/d $84600 (Dr)
2. pur $? (Dr)
3. 0.75sales = COGS
咦 pur係未知數黎架wor
咁咪唔夠資料做lol?
當然唔係啦
ACP a/c呢個時候就派上用場了
因為頭先b part已經搵到還左幾多錢比ACP
所以已經夠資料計番個pur出黎
資料用法如下：
1. bal b/d $79110 (Cr)
2. bank $838250 (Dr)
3. bal c/d $88900 (Dr)
4. pur $? (Cr)
歸位之後就會計到係$848040

好啦 咁宜家就夠資料做c part了
透過0.75sales = COGS呢條式
就可以得知COGS總共係幾多錢 ($769875)
而係呢條題目入面既COGS既計法就係咁：
COGS = opening inventory + pur – closing inventory (其實姐係inventory loss)
769875 = 84600 + 848040 – closing inventory
closing inventory = $162765
inventory loss = $162765
只要用番a/c or statement form黎present
咁就大功告成了 恭喜恭喜

個人意見：
呢條題目唔係難 係煩
基本上佢淨係考點樣整理好d資料姐
concept方面都考得比較表面
所以我諗通常大家做錯呢條既原因都只係整理得唔好姐
不過老實講 incomplete record既題目一定係會煩既
問題只係煩既程度 同埋出得有幾難架姐
所以呢條都只屬於中等程度

3. CE 1994 (2) (初級) (cash loss)
題目：


答案 (非marking scheme)：



分析：
(x) : misappropriate cash姐係偷cash
姐係話呢條係做cash loss 冇其他特別的了

(a) : 1 Apr 1994既bal係b/d
用黎放番係各個a/c既適當位置既
ACP就放係Cr
ACR同cash就放係Dr

(b) : 30 Apr既就係c/d
都係放入a/c砌數用既
ACP就放係Dr
ACR同cash就放係Cr
不過cash果度打左個問號
咁就惟有睇下係唔係要自己再搵 / 下面資料有冇比到啦

(c) : 直截了當咁比左cr sales & pur我地了
咁就梗係分別放番係ACR同ACP a/c啦

(d) : 還比ACP既$入面有$6200係by cheque
姐係呢$6200會Cr bank
其餘既錢自自然就係用cash比
因為還錢唔係用cheque就係cash架啦
後半句就講埋ACR係用哂cash黎還錢
咁姐係唔會Dr bank 只會Dr cash

睇完呢句之後
唔好記得入cash 又唔記得Dr ACR / Cr ACP wor
因為係double entries黎架嘛

(e) : cash sales係同ACR冇關架
千祈唔好手多入埋落ACR度
今次就真係Dr cash就算
sales a/c可無視

(f) : 呢句話入左$25000落bank
咁就直接Cr cash就好了

(g) : cash was paid...姐係用cash黎比exp
又係Cr cash就得架啦
cash pur同ACP冇關 所以唔使理ACP住

(h) : 原來個cash bal c/d收埋左係最後一句度
寫番係cash既Cr side即可

宜家睇下我地手頭上有乜資料先
cash a/c:
1. bal b/d $2281 (Dr)
2. payment to ACP $? (Cr)
3. ACR receipt $? (Dr)
4. cash sales $4240 (Dr)
5. cash deposited into bank $25000 (Cr)
6. electricity / cash pur / drawings / salary of cashier (Cr)
7. bal c/d (Cr) $3305
8. cash loss $?

宜家都仲未知payment to ACP & ACR receipt & cash loss
cash loss就梗係最後先知架啦
不過payment同receipt就要由ACP / ACR a/c搵番出黎
又係砌番d bal c/d & b/d & sales / pur入去就會搵得到
咁又列番2個a/cs現有既資料出黎先 :
ACP a/c:
1. bal b/d $10872 (Cr)
2. bal c/d $12623 (Dr)
3. payments (bank) $6200 (Dr)
4. payments (cash) $? (Dr)
5. cr pur $21403 (Cr)
跟住payments (cash)呢個會計到係$13452既

ACR a/c:
1. bal b/d $15648 (Dr)
2. bal c/d $8139 (Cr)
3. cash receipt $? (Cr)
4. cr sales $64725 (Dr)
最後會計到$72234 cash receipt

好啦 咁宜家就可以正式開始做cash a/c了
(statement亦可 因為requirement淨係寫左”calculate”)
砌番cash receipt同埋cash payment落去就會出到cash loss架啦

個人意見：
這是入門用初級cash loss題目
用黎熟習一下cash loss類型就最好不過
Items都比較直接
所以都冇乜特別

4. CE 2007 (5) (中級) (bank a/c & IS & BS)
題目：


答案 (取自marking scheme 及 part (b)&(c)經人手修改)：
PS
1. 由於題目仲係用緊舊制名稱
所以就要題目比既stock呀之類既字眼
2. IS (part b)trading既部分寫左COGS出黎
但係其實可以唔使寫
就咁係closing stock既金額右面寫番(1488000)就得
marking寫埋出黎純粹方便大家睇番金額既計法姐





分析：
今次因為涉及到FS
所以我會係題目果度寫左好多記號
例如係B(NCA) / part (b) – ACP a/c / I(P/L)
第一個係指會入落BS既NCA 或者同NCA有關
第二個係指呢個同part (b)有關
會入落ACP a/c咁樣
第三個姐係會入落IS P/L既位置或者同IS P/L有關
有+號姐係會入落rev
冇就入落exp

回正題
(x) : 雖然題目今次唔使我地做inventory loss statement
不過因為要做IS
所以都係要搵番舊數出黎
放番入IS trading部份既closing inventory下面
(都係同closing inventory一樣要less左佢)
跟住又再放番去P/L exp既部份
最後兩者會抵銷左 對NP係唔會有影響既
咁樣做只係為左反映番真實既closing inventory
因為如果冇人偷左d貨 咁closing inventory就唔會少左
所以要加番呢舊loss closing inventory先至係最準果個數黎

(a) : 呢度既數全部都係bal b/d
所以唔好一見到呢d數就好開心咁抄哂落IS / BS
實錯哂的
用番平時做FS既方法就可以了

AD – motor vehicles果度我寫左B(-NCA)
姐係會令NCA既value減少咁解
因為AD係會用黎扣番NCA既cost黎出netbook value架嘛
不過呢舊數係bal b/d
所以要計番今年既depre先
再將呢舊數加番AD bal b/d 先入得落NCA
另外今年既depre會入落P/L度

呢度比埋ACR同埋ACP bal b/d
所以可以放番落呢兩個a/c度 準備砌番舊cr sales & pur出黎

呢個item最後有個cap係度
但係又唔知幾多錢
咁係唔係代表計唔到呢?
咁問得就梗係唔係
因為BS用緊A-L=C呢條equation黎做架嘛
既然呢度有齊哂A同L既bal
就梗係用番A-L黎出番今年cap bal b/d啦

(b) : 呢度話所有receipts同payments都會用bank a/c搞惦
所以搵番cr sales / pur既時候就唔使用cash a/c黎搵total receipts / payments啦
好不幸 ACR暫時未知收左幾多錢番黎
淨係可以放到ACP payments落ACP a/c度姐

另外 selling exp & administrative exp分別有accrual同埋prepayment bal b/d
(a)果度就列左出黎啦
入P/L既時候就記得分別減番同埋加番呢兩舊野出黎
但係入bank a/c既時候就入番呢度比既數就得
因為呢兩舊係實際比左出去既數黎架嘛
小心唔好撈亂IS同埋bank a/c既做法

(c) : 呢舊item全部都係講sales架啦
不過特別既係 佢比埋order & deliver既日期我地
佢唔直接比個amount出黎既 姐係有d暗示啦
而今次既暗示就牽涉到a/c principle既realisation
未必個個學左 我就係度簡介一下
詳情就請見#14 Accounting principles
呢個concept係話sales只會係deliver左d貨 / 提供左服務之後先可以入落a/c
姐係幾時先可以當佢做sales
原理同accrual concept幾相似既
不過呢個concept就係針對番sales應該幾時正式入落a/c先岩咁樣

呢間公司既yr-end date係31 Mar
由第一舊sales開始睇起的話
雖然呢舊sales係28 Feb 2006就已經落左order
但因為正式既送貨日期係3 April 2006
已經係今個financial yr
所以係要當做今年既sales 而唔係舊年既sales

中間果3舊都冇特別
最後果舊就要留意 我專登打左粒星係度
因為呢舊sales既order date岩岩好係今年年尾
但係delivery date就係下一個financial yr
所以係唔可以當做今年既sales
於是今年既total sales只係包括第一至第四舊sales
最尾呢舊會當做下年既sales

(d) : 非常直接
入番落P/L同埋ACR & ACP a/c就搞惦

(e) : personal use姐係drawings啦
不過唔使再係closing inventory度扣番
因為closing inventory係用stock take既方法黎計
所以計既時候已經自動包埋呢$20000既效果係度
但係淨係得closing inventory扣左$20000既
咁就冇左double entry既效果
所以仲要係IS COGS既purchases下面less番出黎
同埋係BS Cap果度再less一次
咁先係完整既entry

(f) : 一講到depre一定要碌大對眼睇清楚日期
睇錯就一定計錯架啦
因為呢架車係1 Mar 2007先買番黎
而我地要做既FS係31 Mar 2007
所以淨係計1個月既depre架姐 唔好計左成年

仲有 motor vehicle唔係得呢架
頭先item (a)果度都有寫到motor vehicle既bal b/d
所以今年total depre唔係淨係得呢架車既depre
仲要計埋item (a)果度既bal b/d既depre既

留意呢架車係purchased on credit
唔係用cash / cheque
唔好走去扣bank呀
由於架車唔係用黎resale
所以會多左個other payables既CL入落BS度
而唔係直接計入ACP (trading)度
夾埋黎做係唔岩既 即使效果係一樣都好啦

(g) : a/c ratio出現了
今次用既係inventory turnover (in months)
條式係12 / (COGS / average inventory) = 2
呢條題目有比到opening inventory同埋closing inventory
所以就要用average inventory而唔係closing黎計
記得opening + closing之後要除番2 咁先係average
除左COGS 既然有齊哂所有數
咁就可以計番個COGS出黎 姐係
計左之後 再搵下COGS入面有乜野item係未知數
就正式搞惦IS trading既部份
當然唔好唔記得入番個closing inventory落BS既CA度啦

(h) : 全部都係今年既bal c/d
理直氣壯地分別抄番ACR同ACP落BS既CA同CL即可
prepayments同埋accruals就係P/L做番相應調整
再分別入落BS既CA同埋CL度

因為呢條題目既prepayments同埋accruals都有bal b/d同埋c/d
為免混亂 大家可以畫番個a/c出黎入番d數落去
方便計番入落P/L既金額
下面會講埋呢2個a/c既items既入法

好不容易咁分析哂咁多items啦
宜家睇下手頭上有乜資料可以用先：
1. ACR a/c (part b)
- bal b/d $157500
- discounts allowed $21060
- bal c/d $181440
- sales $2390000 (item (c) =560000 + 530000 + 620000 + 680000)
- bank receipts $? (Dr) <-已經可以砌番出黎 姐係$2345000
記得入番個sales落IS開頭

2. bank a/c (part a)
- bal b/d $107750 (Dr)
- ACP $1839000 (Cr)
- selling exp $182240 (Cr)
- drawings $18000 (Cr)
- administrative exp $109120 (Cr)
- ACR $? (Dr) <-由ACR a/c得知 = $2345000
- bal c/d $? (Cr) <- bal.fig.搞惦 = $304390
記得入番個bal c/d落BS既CA度

3. ACP a/c (part b)
- bal b/d $105000 (Cr)
- bank payments $1839000 (Dr)
- discounts received $16000 (Dr)
- bal c/d $98000 (Dr)
- pur $? (Cr) <- bal.fig. = $1848000
計完個pur就梗係入番落IS既COGS度啦

4. COGS (part b)
- opening inventory $284000 (add)
- pur $1848000 (add)
- closing inventory $212000 (less)
- total COGS $1488000
- inventory loss $? <- bal.fig. = $412000
記得個inventory loss仲要放番落P/L果度

5. Administrative exp (part b)
- prepaid b/d $3000 (Dr)
- bank $109120 (Dr)
- prepaid c/d $3360 (Cr)
- P/L $? (Cr) <- bal.fig. = $108760

6. Selling exp (part b)
- accrued b/d $5750 (Cr)
- bank $182240 (Dr)
- accrued c/d $7020 (Dr)
- P/L $? (Cr) <- bal.fig. = $183510

最後再砌番哂d items落IS同BS度 就大功告成
當然呢個又會係另一個痛苦既過程黎
唔排除會有執漏items既可能性sosad

個人意見：
呢條數都幾麻煩下
同埋有番咁上下既難度
煩就唔使講 都係煩在砌數同埋執items
一個item又可能要入落幾個位置咁樣
好容易入漏

而難點既其一就係跨課題
今次就跨左a/c principle同埋ratio兩個topics
仲有item (a)自己計cap既方法
如果係第一次見到呢個款 一時唔識做都係正常既事
當然唔少得other payables果度啦
我諗都唔係個個都會識分開黎做 又或者用錯方法都唔定

其實我覺得呢條先至似番正常既incomplete record題目
所以先定佢做中級
DSE分分鐘會比起呢條再難 / 煩都唔定
就係因為incomplete record咁鬼煩
所以至有一定既機會出係section C
想穩穩陣陣咁摘番兩粒星既話 呢條就當然要駕馭得到吧

~本課要求&重點~
1. 掌握整理支離破碎既資料既能力
從而應付各種問法

2. 至少識得運用幾個簡單既ratio (上面已提及有關ratio)黎搵出未知數

3. (cash loss)要識得a/c同埋statement兩種做法

~常見題目種類~
1. 比一堆items 整理後再做IS and/or BS

2. 比一堆items黎計inventory (computation)

3. 比一堆items黎搵inventory and/or cash loss

~注意事項~
1. 其實做任何題目都好 呢一點都係好重要既
就係要睇清楚題目要求做a/c定係statement
cash loss係兩個形式都會問既
如果冇跟到佢指明既方式 咁就後果自負
我就唔清楚會唔會成part唔改
定係淨係扣format分
總之都係會同扣分有關就是了

2. business takings = sales
With exception of $n (用d錢去比expenses既時候會出現呢幾隻字)
姐係$n都係sales黎既
只係d錢用左黎交expenses姐

3. 時間許可的話 真係要寫workings
呢課其中一個麻煩既地方係隨時會有金額錯既可能性
事關好多時候都要我地自己計個sales/pur之類出黎
一唔岩既話就會有連鎖效應
Workings就係幫大家保底用既
就算ans錯左都好
如果workings入面都show到d正確既steps
咁marker都會酌量同情下 比番些少分數咁樣
以計sales為例
因為多數都會用到ACR a/c架嘛
所以就直接畫埋呢個a/c出黎比marker睇
跟住再係做IS既時候 係sales隔離加番(W1)既字眼
咁marker就知佢可以睇番workings 1黎睇番d steps
有第二個working既就寫(W2) 如此類推
咁當然 如果ans冇錯 workings既用處就係方便大家check數
而唔係執分啦

4. 計inventory既時候小心所有數值都要係cost
Sales & returns inwards就一定係mark-up後既數值黎
除非佢講埋個cost出黎
唔係就一定要除番個mark-up (1+n%)

5. inventory amounting to $n : $n就係個cost

6. 見到introduce… (例如係motor vehicle)的話
姐係呢舊item係owner自己私人喇出黎
就要入落C

7. 有年尾bal (bal c/d)既時候
呢個bal係已經做好year-end adjustments架啦
姐係accruals & prepayments / bd & allowance for doubtful debts / depreciation
需要時 可能要加加減減一下先砌得岩d數既

8. net salable value / net realisable value = inventory淨值
例如有時可能件貨有d損毀
但係又未至於唔賣得既時候
咁就會用呢個價值黎value inventory
如果係由cost轉用以上兩者黎value inventory
題目又係計緊inventory既
咁就係statement度Less番兩者個差額出黎
因為根據prudence concept呢
assets係唔可以預測 / overstate既
於是就要用番net realizable value而唔係cost

9. 如果depreciation係用reducing bal method的話
而公司又有買 / 扔走non-current assets
就要分別新同舊assets黎計

10. long-term loan repayment姐係我地借左錢比人
跟住對方還番比我地既錢

11. non-current assets冇係cash / bank出現的話
就係additional capital
要入番落cap既

12. 題目有比到每個月某exp既payment
又有比到呢樣exp總共比左出去既錢呢
兩者唔符合既時候就代表有accrual / prepayment既出現

13. outstanding expenses = accruals

14. 題目講到sales / takings既時候
如果話takings are banked with the exception of $X… / after following payments之類
咁舊sales係要包埋payments果舊錢既
因為如果唔係要比果d exp
所有takings都會入落bank
只不過宜家係喇左其中一份黎交錢姐
佢仍然係sales黎既

15. sales-or-returns偶爾都會亂入呢課
詳情請見#4 Correction of errors 注意事項第32點
不過都係度講一點
如果到左年尾點貨既時候 customer冇買 / 還到d貨過黎
正確entry係入番呢批貨既cost入去inventory a/c度

16. stationery係consumable assets
係年尾既時候會當exp咁處理左個a/c佢
以今年既角度黎睇
今年如果有剩既 就當係prepaid c/d
舊年有剩 就當係prepaid b/d

17. 計credit sales既時候
如果有比ACR今年既bal c/d
又話bd were to be / should have been written off
姐係bal c/d係未做bd既adjustments
所以就要去bal c/d度扣番呢舊bd出黎
同埋入落IS exp度 (如需要)

18. 如果唔知有冇bd
而題目又有cash sales
就唔好直接計cash sales出黎
要用ratio黎計 (例如係mark-up)

19. 假如要做cash bk summary
做2-column即可
除非題目指明係3-column咁樣啦

20. exp冇係cash / bank出現就係accruals
因為就算冇比到錢出去
exp仍然會incur
根據prudence concept 就要當accruals處理左佢
a/c principle既內容請詳見#14

21. 有時做IS會有比manager commission既情況出現
但比較麻煩既情況係呢舊錢要係NP扣左呢舊commission之後既n%
舉個例子先
假設未扣commission之前既NP係$42000
Commission既%係5%
咁我就let new NP = $Y
條式就係咁：
420000 – (Y x 5%) = Y
420000 – 0.05Y = Y
420000 = 1.05Y
Y = 400000
於是 扣左commission之後既NP就要$400000
咁相應既commission就會係新NP – 舊NP = 420000 – 400000 = $20000
唔使再理個%
因為係頭先條式度已經包左 計好哂架啦

22. resell damaged gd repaired：
只需要係呢件貨既原有數值度扣番repair$ & 呢件貨新同舊既數值既差距 (如果repair完都仲要貶值) 就可以

23. 到下一年先deliver gds比人 不過又係點貨果日之後先比
就唔使扣inventory

24. purchases未deliver過黎的話
就係IS COGS果part Less : Goods purchased in transit

25. exp amounted to $X姐係P/L要入既金額黎

26. cash loss題目：
如果有cash + petty cash bk
咁就要計埋petty cash loss

27. deferred = accrued

28. 題目有提amount of $X sales同埋discount of $Y had been given
咁姐係舊sales已經扣左$Y既discount

29. 改stock既時候分開normal同埋有discount既sales計
因為有discount既sales唔係直接除番mark-up就會出到舊cost
而係要先還原番做normal sales既selling price先
跟住先再除mark-up

30. 時光倒流式計inventory題目：
gds purchases in transit就要Add
gds sold in transit就要Less
雖然未正式收 / 交到貨
但係只要有交易就要扣番或者加番inventory既
簡單而言 姐係跟交易黎計inventory

31. 即使overdraft interest charged冇係題目比既transaction見到都好
計bank bal既時候都要扣
因為bank會自動幫我地扣左
但係我地又未adjust bank a/c
原理同BRS相似

32. 如果公司出$比private exp
private exp唔會入公司record
例如owner用公家錢去旅遊
呢舊錢係唔會入travelling exp
只會入個amount落drawings
作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 30-6-2013 12:43 編輯

Issue of shares and debentures
最後更新：
22/4/2013 新增常見題目種類 & 注意事項 : 混合題第1-3點 & limited company a/c題第1點

~本課概要~
係學limited company之前
一定要學左呢課先
因為limited company既FS好有機會牽涉到issue of shares and/or debentures
分別係股票同債劵
所以一定要先對shares & debentures有所認識
跟住先會做到limited company既FS preparation

呢課係CE絕少會獨立開一題
通常都係撈埋limited company黎考既
AL都有機會自己出一題
不過DSE大概都係會跟番CE既出題方向
姐係都唔會自己出一題 而係夾埋limited company出
不過我都會係呢課講下獨立一題既出法同做法既
至於撈埋limited company出既題目
就請參考#7 limited company accounts既試題示範

~內容解說~
本課所採用之簡寫如下：
fin yr = financial year
ord shares = ordinary shares
pre shares = preference shares
(N-)cumu pre shares = (non-)cumulative preference shares
cap = capital
A = assets
L = liabilities
div = dividend
au share cap = authorized share capital
deben = debentures
in = interest

先聲明 CE獨立一題既出法有可能會涉及outsy既部份
例如係first call / final call呢d
見到就可以飛左佢
因為DSE學生係唔會識做既 而且都唔需要考

另外 由於呢課需要記少少式
所以我會係呢part最尾既部份加番個summary
入面會寫低哂呢一課會用到既式
不過其實唔使死背
明白左d式背後既原理之後
唔使背都可以自己砌番出黎
所以最緊要係明左個原理
而唔係死背式

入正題
先講shares
大家學business既時候應該都知道shares有分兩種
同埋只有public limited company先可以issue shares to the public既
而呢2種shares就係ordinary shares & preference shares
都再係度講下兩者既分別先

1. 派dividend
ordinary就唔一定每個fin yr end都要派dividend
派既話 每次派既% / $ per share都唔一定會一樣
preference就規定左係每個fin yr end派dividend
每次都係派番固定左既%
係派ordinary之前 一定要派哂preference果d先
dividend又有兩個名
就係interim dividend & final dividend
前者係去到fin yr既一半既時候所派既dividend
後者就係去到fin yr end既時候派既dividend
當然唔一定會有interim and/or final dividend
都要睇番公司個情況黎決定派定唔派

2. voting right
ordinary可以係shareholders’ meeting度投票
preference就唔得

3. claim of A in liquidation
pre shareholders會先過ord shareholders喇番d cap先既
當然 咁樣唔代表pre shareholders一定有錢喇得番
因為pre shareholders都唔係最先喇得番自己投資左既cap既持分者
而且就算佢係最先果個 都唔代表公司真係會有錢賠
不過呢個情況我諗就比較極端啦

而pre shares又可以再細分為兩種
就係cumulative pre shares / non-cumulative pre shares
兩者分別在於有冇得累積之前未派既dividend
cumulative就會係yr2派番yr1派唔哂既dividend
(派唔哂dividend既原因可能係公司唔夠profit派哂佢)
如果都係唔夠錢 就一路咁樣累積落去
性質就好似L咁樣
non-cumulative就只會每年派番果一年既dividend
上年派唔哂果d都唔會再補番架啦

講個詳細d既例子解釋一下
例如A公司派左1,000,000 6% cumu pre shares of $1 each & 1,000,000 ord shares of $1 each
假設A公司係yr1有$100,000咁多錢可以用黎派div(ord + pre)
每年既pre shares div = $1,000,000 (x1) x 6% = $60,000
Ord shares div = $100,000 - $60,000 = $40,000
減番pre shares div出黎既數就係用黎派ord shares div
咁今年就夠錢派pre shares dividend啦

不過假設去到yr2
A公司得$50,000派div
頭先計過每年要派既pre shares div係$60,000
咁就派唔哂 仲剩番$10,000係度
所以yr2冇得派ord shares div
呢$10,000就等到yr3或之後再派埋佢

到yr3
假設A公司有$150,000用黎派div
本身每年要派既pre shares div係$60,000
而上年(yr2)就仲有$10,000未派
咁yr3除左派番呢$60,000之外
就要再派埋呢$10,000
姐係總共會比左$70,000 pre shares div出去
剩低既$80,000就派比ord shareholders咁樣

好長氣咁介紹左pre shares
宜家又再介紹兩個新名詞
就係authorized share capital & issued share capital
au share cap係指一間公司最多可以issue既share amount
issued share cap係指一間公司現時已經issue左既share amount
不過唔係叫share amount / value 而係叫cap
因為share係屬於一間公司既cap黎
唔係L / 其他野
issued share cap = no. of shares issued x nominal value per share
nominal value又名par value
姐係張share最原本既價錢
性質同stock既cost相似
例如一間公司issue左$100,000 ord shares of $2 each
咁佢既issued share cap = $100,000 x $2 = $200,000
題目有時會提供au share既
不過冇既就唔使寫出黎
有先要寫架姐

知道乜野係shares之後
係時候學埋issue shares既過程啦：
(唔使特登背既 但係要知
題目唔會直接考 而係間接咁需要你用到有關既知識)
Step 1 : 邀請public去subscribe shares
Step 2 : 想subscribe既人就會作出申請 & 一次過比哂自己想買既shares既價錢
(nominal value)
Step 3 : 派shares比applicants
Step 4 : 如果shares係over-subscribed (太多人申請 所以派唔哂咁多shares比佢地) , 公司就會退番呢班人之前申請既時候比既錢比佢地

咁shares唔一定要issued at nominal / par value既
公司都有權吊高 / 壓低佢d shares黎issue
咁當然 佢想咁樣做既時候都要因應番自己間公司既情況
好有前景既公司就梗係吊高黎賣都有人肯買啦
吊高黎賣就叫issued at premium
壓低黎賣就叫issued at discount
例如shares of $1 each所issue既價錢係shares of $3 each
咁就叫做issued at premium of $2 (=3-1)
不過如果係issue做shares of $0.5 each既
咁就係issued at discount of $0.5 (=1-0.5)
但係題目通常都係issue at par value / premium
大概係因為要因應番香港既實際情況
如果公司想係香港issue shares at discount
係要經過好多程序既
所以係香港就好少會見到有issue at discount既情況出現

講完咁多前言 係時候正式入題
issue of shares既a/c entries係要點做架呢?
分番開par value / premium / discount / over-subscription / under-subscription五種情況講先

1. shares issued at par value
假設B公司想issue 100,000 ord shares at $5 each at par
(at par = issued at par value ; premium / discount都係用呢個方法寫)
而所有shares都岩岩好比人買哂 冇多又冇少
咁就會做以下entries:
先入錢
Dr Bank $500,000 (=100,000 x $5)
Cr Ordinary share applicants $500,000
ord share applicants只係一個暫時性既a/c
一陣入落share cap a/c既時候會close off既
另外 呢個a/c個名冇限制既 up到個意思就得
姐係個a/c係用黎入番咁多個applicants總共比左公司既錢
每次派shares都一定要開呢個a/c
即使呢個a/c係issue完shares之後都會消失都好
一樣唔可以直接入左bank同埋share cap就算

後派shares
Dr Ordinary share applicants $500,000
Cr Ordinary share capital $500,000

所有share cap都會入番落BS share cap既部份
Limited company既FS同sole proprietorship既有些少分別
詳情同埋寫法可以睇番#7 limited company account既格式部份

2. issued at premium
假設C公司想派100,000 ord shares of $2 each at a price of $5 per share
而所有shares都岩岩好比人subscribe哂
要做既entries就如下：

都係先入錢
Dr Bank $500,000 (100,000 x $5 = $500,000)
Cr Ordinary share applicants $500,000

跟住就派shares
Dr Ordinary share applicants $200,000 (100,000 x $2 = $200,000)
Cr Ordinary share capital $200,000
Cr Share premium $300,000 [100,000 x $ (5-2) = $300,000]

今次會開多個新既a/c
叫share premium
呢個a/c既名就固定左 冇得變既
香港法律 (公司法) 規定公司入share cap既時候只可以入shares既par value
有剩既錢就要入落share premium度
公式係no. of shares issued x (premium price per share – par value per share)
簡言之 一定要分番開兩者黎入
每次issue shares at premium既時候都係咁做

share premium會入落BS reserves既部份
詳情請見#7 limited company accounts既格式部份

share premium可以用黎派bonus shares / write off costs of issuing shares or share discount之類
share discount會係跟住呢部份出現 到時再解釋係咩黎

3. issue at discount
假設D公司想issue 100,000 ordinary shares of $10 each at a price of $6 each
同埋所有shares都subscribe哂
程序其實同issue at premium都差唔多
只係有少少唔同

都係先入錢啦
Dr Bank $600,000 (100,000 x $10 = $1,000,000)
Cr Ordinary share applicants $600,000

後派shares
Dr Ordinary share applicants $600,000 (100,000 x $6 = $600,000)
Dr Share discount $400,000 [100,000 x $ (10-6) = $400,000]
Cr Ordinary share capital $1,000,000

share cap無論係issue at premium定discount都好
一定都係入番佢既par value落去
都係照用番issue左既share數目 x par value咁計

今次要開一個叫share discount既a/c
又係同share premium一樣 唔改得名
入既錢就係shares既par value & 打左discount之後既價錢兩者既差距
姐係no. of shares issued x (par value per share – discount per share)

4. over-subscription
頭先講果3種情況都係岩岩好subscribe哂所有shares既
但現實中好難真係次次都會岩岩好
而subscription (=application)大過no. of shares planned to be issued就係叫做over-subscription

今次假設E公司想issue 100,000 ordinary shares of $5 at par value
但係applications就有200,000張咁多
咁就有200,000 – 100,000 = 100,000張shares多左出黎

點都好 錢就照入左佢先
Dr Bank $1,000,000 (200,000 x $5 = $1,000,000)
Cr Ordinary share applicants $1,000,000

shares又係派左先
Dr Ordinary share applicants $1,000,000
Cr Ordinary share capital $500,000 (100,000 x $5 = $500,000)
Cr Bank $500,000 [$1,000,000 - $500,000 OR (200,000 – 100,000) x $5]

因為E公司淨係諗住派100,000張ordinary shares
有剩果d application (100,000張) 就唔會入落a/cs度既
而係會將d錢refund番比applicants

5. under-subscription
同over-subscription相反
當subscription細過no. of shares planned to be issued既時候
就叫做under-subscription

假設F公司想issue 100,000 ordinary shares at $2 each at par value
而subscription只有50,000張既
有關entries就如下：

入錢
Dr Bank $100,000 (50,000 x $2 = $100,000)
Cr Ordinary share applicants $100,000

派shares
Dr Ordinary share applicants $100,000
Cr Ordinary share capital $100,000

做法冇乜特別 唔使refund之類既額外entries
同岩岩好subscribe哂既做法可以話係一樣咁濟
分別係在於兩者既subscription數量姐

岩岩提過bonus share呢樣野
bonus share係免費派比現有shareholders既shares
派bonus share既動作可以稱為bonus issue / scrip issue
印象中CE題目冇出過呢類item AL就有
題目出既時候會講類似下面呢句既句子：
issue X share for every N shares held
X & N係由公司自行決定既
例如係one / three咁樣

例如G公司想issue two shares for every 5 shares held
每張share既par value = $1
而其中一個shareholder手上有1,000張shares
entries入法就係咁：
Dr ? $400 (=1000 / 5 x 2)
Cr Share capital $400

Dr咩a/c就要視乎係用乜野issue
例如係share premium
題目一定會講埋既
至於Cr share cap果度
Cr咩share又係視乎係派乜野share
可以係ord / pre
同埋今次就唔使再經share applicants黎入entries

另外仲有種叫right issue既issue share方法
姐係以低過current market price既優惠價比現有shareholders買shares
entries既做法同上面提到果3種issue方法都差唔多
假設H公司話shareholders可以用$4 per ord share既價錢黎買市價$10 per ord share同既ord shares
ord share既par value係$1
而呢間公司總共有100,000張issued ord shares
同埋所有shareholders都接受呢個offer
咁就會做以下entries：
Dr Bank $400,000 (100,000 x $4 = $400,000)
Cr Ordinary share capital $100,000 (100,000 x $1 = $100,000)
Cr Share premium $300,000 [$400,000 - $100,000 OR 100,000 x $(4-1)]

講完shares
係時候講埋debentures 又名bonds
deben同share既分別同樣係bus既課題入面有講過
不過我都係度再提一提
1. 性質
share係一間公司既持有權 持有者會影響到其餘shareholders既control power
deben係借比一間公司既錢 持有者唔會好似share咁影響到control power

仲有 share多數係irredeemable既 姐係公司唔可以係shareholders手上買番d share番黎
而deben多數會係redeemable 到左某個日子既時候公司就要由deben holders手上買番公司issue左既呢舊deben番黎
呢個日子就叫做maturity date
當然都會有例外啦 不過考試就好少出例外
所以我都唔係度多講 有興趣想知既睇番書都得

至於BS方面
share會係cap果部份出現
但deben就係non-current L黎
當佢距離maturity date仲有唔夠 / 等於一年既時間
咁就會搬番去current L

2. 回報
share既回報係唔穩定既 可以好多又可以蝕餐死
deben就有定期既固定interest
凡係deben都會有個% 例如係$100,000既5% debenture
姐係呢隻deben每年會派$100,000 x 5% = $5,000既interest出去
不過唔係每個deben holder收到既息都係一樣
要視乎佢買左幾多deben黎決定
係派share dividend之前(包括pre share)
一定要派左deben interest先
deben interest會每半年派一次

3. 公司清盤
頭先係share果部份講過pre shareholders會早過ord shareholders喇番投資左既cap先
如果同deben比較 咁deben又會再早過pre shareholders喇番舊錢先
舊錢唔係得principal (本金 = deben價值) 仲要比埋interest既

4. voting right
得ord shareholders先有voting rights
deben holders係冇既

deben同share一樣有3種issue既方法
就係issued at par / premium / discount
以下會介紹三種方法點樣入entries法

1. issued at par
假設I公司想issue $200,000 10% debentures at par
而$200,000比人subscribe左

咁又係先入錢
Dr Bank $200,000
Cr Debenture applicants $200,000

後派deben
Dr Debenture applicants $200,000
Cr 10% debentures $200,000

不過如果人地subscribe左$300,000既deben
咁就要refund番d錢比applicants
頭先入錢同埋派deben既amount就變做$200,000 = deben本身既價錢
剩低果$100,000就咁樣refund:
Dr Debenture applicants $100,000
Cr Bank $100,000
記得deben個名前面一定會有個%係度
因為冇寫而比marker扣分咁就慘啦

2. issued at premium
deben所派既interest係跟nominal interest rate既
姐係係deben certificate上面寫明果個%
deben holders都會有張咁既certificate既
另外仲有個叫market interest rate 又名effective interest rate
姐係market上面同呢隻deben差唔多risk既deben所派既interest rate
呢個interest rate就好似share既market price一樣會變黎變去
deben holders控制唔到佢既
於是issue deben果日market同埋nominal interest rate好有可能會唔同

如果nominal interest rate > market interest rate
咁呢隻deben既issue price就會大過佢既par value
咁就叫做issued at premium

假設Z公司打算issue $100,000 6% deben at 105
同埋$100,000都比人subscribe左
at 105個105其實係個%黎
咁樣寫姐係有5% premium (105-100)

都係先入錢
Dr Bank $105,000 ($100,000 x 5%)
Cr Debenture applicants $105,000

後派deben & 入premium
Dr Debenture applicants $105,000
Cr 6% debenture $100,000 (原本既價錢)
Cr debenture premium $5,000 ($105,000 - $100,000 OR $100,000 x 5%)

今次個deben premium唔會好似share premium咁由佢儲係度
而且會根據deben life黎攤分左佢 (amortisation)
直到分哂為止
假設頭先issue果隻deben life有10年
派deben既日期係1 Jan 2000
maturity date係1 Jan 2010
而且係平均攤分 (可以唔係平均都得 不過呢度就唔講咁複雜住)

當Z公司每次派interest既時候
(第一次係1 July 2000 第二次係1 Jan 2001)
就會做以下entries:
Dr Debenture interest $2,750 ($3,000 - $250)
Dr Debenture premium $250 ($5000 / 10 x 6/12 = premium / yr of life x 半年)
Cr Bank $3,000 ($100,000 x 6% x 6/12 = 要派既interest)
扣左2次(半年派2次interest)呢$250 premium出黎之後
BS as at 31 Dec 2000顯示既deben amount都會扣左$500出黎
剩低原本既價值 + unamortised premium
姐係$104,250
($100,000 + $5,000 - $500 = deben par value + premium – amortised premium)

如果個issue date比較核突
例如係1 Feb 2000先黎issue 但31 Deb 2000係fin yr end date
咁amortised premium就會計11個月
用番incurred period黎入數
而唔係跟派in既日子黎入

3. issued at discount
今次就同issued at premium相反
隻deben既nominal in rate < market in rate
就係issued at discount

假設Y公司打算issue $200,000 6% debentures at 94
姐係有6% discount (100-95)
$200,000都subscribe左
先入錢
Dr Bank $188,000 ($200,000 x 94%)
Cr Debenture applicants $188,000

後派deben
Dr Debenture applicants $188,000 ($200,000 x 94%)
Dr Debenture discount $12,000 ($200,000 - $188,000 OR $200,000 x 6%)
Cr 6% Debenture $200,000 (par value)

同樣地 deben discount都係要攤分既
如果今次都係1 Jan 2000 issue
1 Jan 2010係maturity date
Fin yr end date係31 Dec
同埋係平均分攤
每次派in既時候就做以下entries:
Dr Debenture interest $6,600 ($600 + $6,000)
Cr Debenture discount $600($12,000 / 10 x 6/12)
Cr Bank $6,000 ($200,000 x 6% x 6/12)

(已派兩次in) BS as at 31 Dec 2000所顯示既6% deben價錢就係$189,200
($200,000 - $12,000 + $1200 = deben par value – discount + amortised discount)

share & deben issue方法就講哂啦
以下係公式summary
a. Share
1. bank receipt
= no. of shares subscribed x issued price (未必係par value)

2. share cap
= par value x no. of shares issued (over / under-subscription要自行調節)

3. premium
= (issued price per share – par value per share) x no. of shares issued

4. discount
= (par value per share – issued price per share) x no. of shares issued

5. refund
= (no. of shares subscribed – no. of shares planned to be shared) x issued price per
share

b. Debenture
1. bank receipt
= subscription$ x issued % (未必係100% / par value)

2. N% deben a/c
= par value x issued% (有discount先要乘)

3. premium
= par value x (? – 100)% (?係睇番issued at幾多黎決定)

4. discount
= par value x (100-?)% (同上)

5. refund
= (subscription$ - par value) x issued%

6i. (issued at premium) interest (=入落bank a/c既amount)
= par value x n% x payable period – premium / deben life

6ii. (issued at discount) interest (=入落bank a/c既amount)
= par value x n% x payable period + discount / life
(Payable period係指舊interest係包左長時間
例如派半年in 咁payable period = 6/12
n%本身係指緊interest per year
所以就會係6/12 = 0.5年

7i. (BS , issued at premium) n% deben amount
= par value + (total premium – amortised premium)

7ii. (BS , issed at discount) n% deben amount
= par value – (total discount – amortised discount)

8. (每月平均攤分) deben premium / discount amortised each time
= total premium / deben life x period
period係指果年fin yr包左幾多個平均攤分既月份
例如1 Feb開始計 31 Dec係fin yr end date
咁每年年尾果個period就會係11個月
姐係11/12 = 0.9166年 (除唔盡)

~常見題目種類~
1. (獨立題) 比issue of shares/deben既詳情
跟住做journal entries / 相關a/cs

2. 混入limited company a/c果課一齊出
多數會撈左係FS入面

~注意事項~
獨立題 & 混合limited company a/c題目適用
1. 如果題目話”receive $X debnen”的話
呢個係subscription $黎 未乘番issue既%
(例如at 98 就係x 98%)
所以入a/cs既時候要自己乘番

2. deben amortised premium / discount係按issue左既時間黎攤分
而唔係跟派interest既時間黎攤分
Interest係每半年先會派一次
但係deben premium / discount係跟番deben life黎分
詳細分法就要視乎題目點樣講

3. 有時題目會話share會用pro-rata basis黎issue
pro-rata basis姐係allot 1 share for every N shares subscribed for
例如一間公司想issue 100,000張shares
但係就收到200,000張subscriptions
咁都係得100,000張shares可以issue出去架姐
所以今次就係allot 1 share for every 2 shares subscribed for
例如我subscribe左5,000張shares
咁我就只會收到5,000 x 1/2 = 2,500張shares架姐

limited company a/c題適用
1. 一見到有n% deben就即時計番一年既interest
睇下會唔會有accruals
多數題目都會有半年既accruals既
不過都要自己計番 始終條條唔一樣
作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 30-6-2013 12:52 編輯

Limited company accounts
最後更新：
30/6/2013 加入本課概要、內容解說(未完成)、格式(未完成)

~本課概要~
基本上呢課學既內容都只係建基於sole proprietorship
識左sole proprietorship a/c連FS既做法之後
再加多d唔深既新野
咁就係limited company a/c呢課既內容黎架啦

新野就係issue of shares & deben
詳情請見#6 入面會有詳細版解說
呢度就唔會再多提
仲有就係FS入面多左幾個新items
另外就係格式比起sole proprietorship稍為有d唔同

但總括黎講 明哂d概念就冇乜難度可言
出係sec C既題目除外
因為d entries雖然唔難 但可能會複雜d
多數呢課會係sec B出現
不過出現既次數就唔算密
CE都算密既 但暫時黎講DSE就幾疏下
個人認為呢課都值得擺一擺時間落去
事關內容都唔深
唔使用太多時間落去 都執到幾多分數番黎
大前提係要夠小心
不過其實唔小心既做咩topic都係死架啦-.-

~內容解說~
本課特別採用之簡寫如下：(其他簡寫請見#50 本notes簡寫對照表)
app = appropriation
res = reserve
deben = debentures
ord = ordinary
pre = preference
div = dividend
FS = financial statements
IS = income statement
BS = balance sheet

其實DSE Ltd company呢課唔止淨係要考生識做a/cs
仲要識d理論
姐係regulatory framework of a/c in HK
呢樣野我就唔係度提啦
反正就算提都淨係寫番書既內容係度
冇其他野可以加
所以就無視佢

Ltd company既FS會分開internal & external use兩種
Internal既格式就同sole proprietorship既幾乎一樣
External就麻煩d
即使都係用緊A – L = C呢條a/c equation都好啦
都要重新背一次個格式

係正式講之前
先要解釋清楚Ltd company FS既名稱
如果搞亂左 做錯格式 咁就堅係大件事
Ltd company internal use既IS都係叫income statement
但external use既就叫statement of comprehensive income
至於BS就比較特別
Internal use既都係balance sheet
但external use既話 可以叫balance sheet / statement of financial position
因為宜家d上市公司整external use既BS既時候
都係用緊internal use個格式
而考試局雖然有機會係題目度話要做statement of financial position
但係做番balance sheet (姐係internal use)個格式 都一樣可以接受
我份人就比較懶 知道呢個情況之後就直情唔記BS external use個格式
因為咁就可以記少一樣野 反正唔影響分數既…haha

係時候入正題
講番呢課有咩新items
個人建議睇呢part既時候
除非自問對格式已經非常熟悉
如果唔係就最好連埋格式果部份一齊睇
咁會比較易明

先講IS (internal use)
係P/L exp呢part會多左以下呢幾樣野:
- directors’ remuneration (董事酬金)
Ltd company會有董事係度 自然要比人工佢地

- auditors’ remuneration (核數師酬金)
Ltd company係要搵核數師對番盤數既 所以又要比人工佢地

- deben interest (債券利息)
如果有發行債券既咁就要每半年比一次息

呢2舊remuneration就好直接既
題目一定會比埋資料
最多加埋accruals架姐 (prepayments應該唔會有掛 人工唔會預支的吧)
deben interest就比較麻煩
要特別小心發行日期
因為冇人話過公司一定要係fin yr既頭一日發行deben
假如A公司既fin yr係1月1日至12月31日既
如果佢係2月1日發行deben
咁佢就要係每年既2月1日 + 8月1日派interest
之但係IS所記錄既係一個fin yr入面所incur既deben interest
由2月1日至12月31日呢段時間
只係涉及11個月 而唔係12個月
咁入落IS果舊deben in就唔係計一年
而係計11個月咁零丁
未到派息果日 舊in都係未比出去
所以就要計番accruals
今年8月果舊比左出去就唔使理
出年2月果舊就要計
今年8月至12月中途有5個月
所以就計5個月accruals落BS既cur L度

而且 又冇人話過一間公司只可以發一項deben
佢鍾意既 發2項或以上都得
咁計deben in呢個item既時候
金額就係呢2項interest既總額
唔使額外分開做n% deben interest咁樣寫既
唔明既話 可以再去格式果部份睇番

IS (internal use)除左有新items之外
仲多左1part 叫appropriation (撥備)
Partnership都會有呢part既
但係Ltd company & partnership既appropriation格式都唔同
暫時就唔講住

係Ltd company入面
呢part就由以下呢幾樣items組成:
- transfer to general reserve
general reserve(普通儲備)係Ltd company用黎儲係度應付唔同需要既reserve
總額會係BS出現

- preliminary exp (酬組費用)
一開始成立公司既時候所比既$
咁耐以黎無論係CE定DSE
我都未見過呢個item出現

- goodwill (商譽) written off
goodwill係指一間公司既良好信譽
基本上係不可量化既
不過為左要反映番呢樣野出黎
實際上都有量化goodwill既方式
呢度就唔多講
事關CE同DSE都冇係呢一課出過呢個item
partnership就會有 不過呢樣係另外一回事黎
就唔係度多提
詳見#9 partnership goodwill

- ordinary & preference share dividend
#6 issue of share & deben都有講
Ltd company可以發行ord & pre share
咁就會有div既出現
而兩種dividend都可以細分為interim & final
前者係指中期 過左一年既頭半年之後所派既div就叫interim div
後者係年尾所派既div
ord div可以兩樣div都唔派 又可以兩樣派哂 又或者只派final div
而pre div就每年都指定要派一定金額既interest
視乎個%同埋issue amount而定
例如係$100,000 5% preference share
咁每年就規定要派$5,000 interest (100,000 x 5%)

而未派出去既div就會入落BS
稍後會再講解

App除左會有以上新items
仲會多左d新野要寫
寫哂上面d items之後
最後就梗係要計profit啦
不過Ltd company唔係好似sole proprietorship咁
出完net profit就做完
而係計好哂trading + P/L + app呢3part既數之後
就寫Retained profit for the year
再寫Add : Retained profit b/d (同上 可寫brought down)
最後寫Retained profit c/d (寫carried down都冇所謂 意思岩就得)
咁就正式完哂呢份internal use既IS

宜家講埋external use既IS先
呢份野就將trading + P/L呢2parts精簡到得番幾個items
唔使好似internal use咁 逐樣野列哂出黎
咁既做法有好有唔好啦 見仁見智

trading就唔會列COGS既細項出黎
而係直接出總數連GP
rev呢part就叫other revenues
又係出總數就得
exp就拆開做4個items:
- administrative exp
同公司日常運作有關既exp
但唔包括operation呢方面既exp
假設A公司係間玩具廠
佢會有自己既廠房黎生產玩具 再喇出去賣
咁成間公司唔會淨係由廠房組成架嘛
仲會有行政部 處理生產以外既日常事務

而呢種exp既例子如下:
1. 比administrative staff既salary (EG clerk / director)
2. professional fess (EG audit / legal fees)
3. rent & insurance & utilities & maintenance & profit or loss on disposal & depreciation of administrative buildings & office equipment

- selling and distribution exp (又可簡稱為distribution exp)
呢種exp就同sales order & customers & promotions之類既野有關
例子如下:
1. salaries & commission of sales
2. advertising exp
3. carriage outwards
4. motor exp & rent & insurance & running cost & maintenance & depreciation & loss on disposal of motor vehicles (但只限送貨用既motor vehicles)
5. warehousing of finishing gds
6. discounts allowed

- other operating exp
專係用黎入分唔到其他3類既exp
例子如下:
1. bad debts (亦可入selling & distribution exp)
2. allowance for doubtful debts (同上)
3. sundry exp
4. repairs & depreciation of plant & machinery

- finance exp
專係用黎入interest
例子如下:
1. bank loan interest
2. deben interest

(此部份其餘內容有待更新)

~格式~
1. Income statement (internal use)


2. Balance sheet (internal use)


(其餘內容有待更新)
作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 10-2-2013 13:22 編輯

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作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 10-2-2013 13:22 編輯

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作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 10-2-2013 13:22 編輯

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作者: 小雪冰    時間: 9-2-2013 21:12
本帖最後由 小雪冰 於 10-2-2013 13:23 編輯

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作者: 小雪冰    時間: 9-2-2013 21:28
本帖最後由 小雪冰 於 10-2-2013 13:23 編輯

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作者: 小雪冰    時間: 9-2-2013 21:28
本帖最後由 小雪冰 於 22-4-2013 18:19 編輯

Accounting principles
最後更新：
17/4/2013 新增本課要求&重點 & 常見題目種類 & 注意事項第1-4點 & 試題示範新增第1-3條：CE 1996 (1)、CE 2006 (1)、CE 1993 (1)

~本課概要~
基本上呢課真係得個吹字
不過我必需承認用個「吹」字又真係誇張左d既
我咁講只係想強調番本課既彈性姐

呢課就冇乜數計架啦 係背野同應用多
呢課唔單止可以獨立出題目
睇番以前CE既distribution table 幾乎每年都會出係第1題咁濟
不過重點唔係出係第幾題 而係幾乎年年都會出
所以呢課係必讀既

除左獨立一條之外 呢課亦都可以靜靜雞滲左入去任何課題入面
因為只要我地一日係做緊a/c既題目
就一日都會接觸到唔同既a/c principles
最常用既就係accrual & historical cost等等
前者會係做IS既rev & exp既時候用得著 (accruals & prepayments呢d)
後者就係做BS既asset valuation既時候會用到 (姐係要用cost / netbook value)
詳情就睇番下面啦
(字海注意)

~內容解說~
本課特別採用之簡寫如下：(其他簡寫請見#50 本notes簡寫對照表)
Infor = information
bus = business
fin = financial
A = assets
L = liabilities
st.line method = straight line method
red bal method = reducing balance method
NCA = non-current assets
acc depre = accumulated depreciation
CA = current assets
COGS = cost of goods sold
P/L = profit and loss

係高中既課程入面 總共需要知道以下呢13個principles：

1. Going concern
- Meaning : it assumes that the bus will continue in operational existence in the near foreseeable future
姐係假設間公司會一直營運落去 唔會清盤 (姐係執笠)

- Importance : FS are drawn up on the assumption that there is no intention to liquidate
做FS既時候所採用既假設同上

- Function : accountant does not normally prepare a/cs to show wt the various A would realize on liquidation / on the assumption of a fundamental change in the nature of the bus, allowing more comparable infor
我其實都唔係太明 意思大概係會計師做a/cs既時候唔會假設間公司既性質有變，所以採用既原則一直都會係一樣，所以人地就可以做到呢間公司唔同時期既資訊比較

- Shortcomings :
a. may be misleading when some firms cease trading shortly after publication of a/cs drawn up
如果間公司係發佈左財務報告之後冇幾耐就執笠，咁呢d報告既資料就會誤導左使用者，因為入面d資料都仲係用緊唔會執笠既假設黎做
例如BS既A仲係用緊cost而唔係market value黎計

b. abandonment’s consequences may be important infor to an unsecured lender

c. alternative ways of evaluation may lead to a different result

- Example :
As ABC limited decides to close down three months later, its NCA & CA should be valued at their market values. For example, stock with cost of $1000 and market value of $500 should be valued at $500.

額外補充：
因為間公司準備執笠
為左更真實咁反映番公司持有既資產
所以先可以用market value黎記錄A
但係如果間公司冇執笠既打算
就一定要用番historical cost既

2. Accruals
- Meaning : rev & exp are recorded when they are earned or received respectively instead of when they are received or paid respectively
rev & exp應該按番兩者發生既年份黎入數
而唔係跟收到幾多錢黎入
例如我係某一個fin yr比左$2000既electricity
但係呢一年我應該要比既總數係$2500
咁就會有$2500 - $2000 = $500既accrued electricity
將electricity既exp入落IS既時候
我應該入番$2500 而唔係$2000
因為前者先係呢一個fin year發生既金額
後者只係我比出去既金額黎 而且唔係total

- Importance : earning of an income / consumption of a resource can be accurately related to specific time periods
因為係按rev & exp發生既年份入數
所以就可以搵番呢一個financial yr牽涉到乜野rev & exp

- Function : it provides a guideline as to how to match rev & exp in the a/c period
呢個concept為accountants提供左一個入rev & exp既原則

- Shortcomings :
a. wk is required to apportion income & exp to time periods
大家做FS既時候應該感受幾深架啦
下下搵accruals & prepayments都係幾煩的

b. FS become more complicated compared with cash flow a/c
因為跟accrual concept黎做FS既話
舊數就未必會係同今年所收到 / 比出去既金額一模一樣
FS相比起cash flow a/c (姐係按今年收到 / 比出去既金額黎入數)自然就會比較複雜

- Example :
ABC limited’s fin yr end date is 31 March. It has paid monthly rent of $10000 for 1 April 2010 to 1 May 2011. However, only rent of $120000 ($10000 x 12) should be recorded in the P/L a/c for the yr ended 31 March 2011. The remaining $2000 ($1000 x 2) should be recorded as prepaid rent.
些少解說：
1 Apr 2010 – 31 March 2011係一個fin yr
由於宜家比出去既rent係包埋Apr & May 2011
所以呢2個月既rent係呢段時間黎講就係prepayments

點先為之一個月呢?
一定係用番1號 / 30號 / 31號架啦
唔使理果個月係唔係潤月既
比30號就當30號係月尾果日就得
例如1 Apr – 30 Apr就係一個月
唔使去到1 May先當係一個月既

3. Business entity
- Meaning : the bus is seen as an entity legally & economically separated from its owner
公司同埋個老闆係法律同埋經濟狀況上黎講
係兩個獨立既個體黎

- Importance : separation of owner’s wealth from the wealth invested in a bus was recognized as necessary
分開老闆同埋公司既財產係被視為必需既

- Function : it forms foundation of double entry system & makes infor more objective
呢個concept為double entry打下左基礎
同時亦都令資料更加客觀

- Shortcomings :
a. it is artificial as the A & L are in law those of the owners
因為間公司d資產係法律上係屬於個老闆既
呢個concept就強行分開老闆同埋公司既資產
所以就變得人工化左

b. do not make clear to creditors wt actual A are available to meet their claims, especially for those unlimited companies.
由於公司既資產同老闆果d分開左
所以做FS既時候都只會入番公司自己既資產落去
而唔會包括埋老闆自己既資產
creditors就咁睇FS既時候變相就只係知道間公司有幾多資產
但係就唔知個老闆有幾多資產
所以佢地就唔會知究竟實際上個老闆同公司總共有幾多資產可以還到比佢地
而unlimited companies既老闆係有unlimited L
就算間公司破左產 creditors都要問番個老闆喇錢
所以呢個缺點係呢個情況下就更加嚴重

- Example :
A sole proprietor has a private motor vehicle with cost of $10000. However, this motor vehicle should not be recorded in his bus’s a/cs as it is his A instead of his bus’ A.

4. Historical cost
- Meaning : A are recorded at their pur / manufacturing cost (minus acc depre if any) including any subsequent additional costs instead of their market value
A入落a/c既時候應該入番買佢番黎既金額
又或者係製造既成本 (如果舊A係公司自己整既話)
仲要減番acc depre
同埋加番後來發生既額外成本 (指既係cap exp 簡單黎講姐係會提升A既功能 / 唔比呢舊錢就用唔到舊A既exp 詳情請見#22 Depreciation of non-current assets)
而唔係佢既市價

- Importance : historical cost is objective & verifiable while showing A at realizable value would be subjective & subject to wide variation in measurement
Historical cost係客觀同埋可以核實既value
如果用realizable value既話 可能就會涉及到主觀既判斷同埋量度金額既誤差

- Function : the cost convention provides a universal & consistent & simple method of recording A
呢個concept令到公司入A落a/c既時候
可以用一個更統一、一致同埋簡單既方法
統一係因為每間公司都係用呢個做法
一致係因為間公司年年都係咁樣記錄A (公司清盤時除外 請見1. Going concern)
簡單就唔使講啦 搵番個pur / manufacturing cost之類既金額都唔係好難姐

- Shortcomings :
a. serious distortion occurs in times of changing price LVs
當物價不斷轉變既時候
A既價值同時都會不斷轉變
但係公司幾乎永遠都係用historical cost黎記錄A
所以係呢段時間就會造成A價值既嚴重扭曲

b. actual infor needed by managers & investors may be the current values of A. Historical costs, to some extent, are irrelevant.
經理同埋投資者實際上係做決定既時候會用到既A values可能係舊A宜家既價錢
呢個時候 historical cost就會係冇關既value

- Example :
A piece of stock with cost of $500 & market value of $1000 should be recorded at $500 in the a/cs.

額外補充：
1. 見no.1 going concern之額外補充

2. 基於prudence concept既關係
所以未經證實既利益係唔可以記錄落a/cs度既
(=rev should be be overstated)

5. Prudence / Conservatism
- Meaning : A & rev should not be overstated / anticipated while provisions should be made for all possible losses / exp
唔可以誇大A同埋rev既金額
同時要為所有有可能發生既losses / exp提供provisions(儲備)

- Importance : in making a/c judgments & estimates, it is necessary to adopt an attitude of FS caution
係做決定 / 預測既時候
必需要保守d、有警覺性d

- Function : natural optimism of businessmen needs to be countered by the pessimism of the accountants. If doubt exists, it is better to stay on the safe side
生意人有種好自然既樂觀 有時仲會過份樂觀
呢個concept正好制衡番佢地呢種既樂觀
當有猶疑既時候 梗係要保守d
因為咁先比較安全

- Shortcomings :
a. it may discourage investors & it is unnecessarily pessimistic
由於A & rev都係偏向報細數
所以可能會造成投資者睇落就會覺得呢間公司冇咁值得投資既現象
另外 呢個concept既理念偏向神經質既方向
似乎過份悲觀左

b. understated A values tend to lower appropriate prices for shares on stock exchange
講真 我唔清楚股票價錢係點樣決定啦
總之呢句意思係話報左細數既A values會偏向降低果間公司既股票本身應該有既價錢

- Example :
Allowance for doubtful debts is created for likely uncollectible debts.

6. Consistency
- Meaning : it requires that there is a consistency in a/c treatments of like items with each a/c period & from period to period
呢個concept要求處理同類items既時候
應該要一直保持用番一致既方法
例如公司一開始係用st.line method黎計NCA既acc depre
咁就要一直用呢個方法
唔可以隨便轉番其他acc depre既方法
除非轉左之後 可以更加準確咁反映番實況出黎

- Importance : comparability over time is to be achieved
因為間公司係唔同a/c period用既方法係一致既
所以就可以比較番間公司唔同時期既FS / 表現之類
不過如果係唔同公司既比較就未必可以咁樣做
因為可能兩間公司用既方法唔係完全一樣
例如A公司用st.line method計depre
B公司用red bal黎計
咁比較兩間公司既NCA既時候就會有誤差啦

- Function : it is important for inter-period comparisons of an entity’s fin results
如果間公司用既方法會不停咁轉
就會好難比較佢既業績
原理同importance解釋果度差唔多

- Shortcoming : there is no uniformity of a/c methods which would provide consistency of treatment of infor necessary for comparison of different companies
嗯 係同importance講既例子一樣
事實上冇一種要求每間公司都用邊種方法既規定架嘛

- Example :
ABC Company has adapted red bal method for NCA depre since its operation. However, knowing that adapting st.line method generates a higher NP than adapting red bal method, it wants to change its depre method. Nonetheless, this change will violate consistency. Red bal method should be kept in use instead.

7. Materiality
- Meaning : proper classification & a/c treatments should be made according to the relative size of amount & effect of the item
呢個concept要求公司跟番唔同item對於公司既影響同埋金額
黎做番相對既分類同埋處理
最典型既例子就係stationery
stationery雖然可以叫做A
但係因為stationery消耗得比較快
而且對一間公司黎講 尤其係大公司
佢既價值都係比較低
所以stationery屬於consumable A
只會當佢係普通exp咁處理
有剩既就會入落prepayments咁樣

- Importance : it provides relevant infor for users
呢個concept避免左會有唔相關既資料提供比FS使用者既情況發生
用番stationery做例子
如果一間公司每年閒閒地都會賺番成千萬
而stationery又得果幾百蚊
都唔會影響到幾多野架啦
所以入落CA都冇乜大影響
就索性當exp處理算數

- Shortcoming : materiality has lacked a strict operational definition. Non-disclosure of a material item due to wrong judgment can mislead the users
呢個concept冇一個標準話你知究竟點先為之「material」(姐係有影響既infor)
點先唔係
所以都係要靠主觀既判斷
如果判斷錯誤 FS就會誤導左d使用者

- Example :
For a company earning at least $1000000 NP every yr, stationery valuing at $1000 should be treated as exp instead of CA as the amount is insignificant (不顯著).

8. Matching
- Meaning : rev & corresponding exp to earn the rev should be recorded in the same period
rev同埋相對exp要入番落同一個a/c period
例如sales同埋COGS
如果一件標價$100既貨既cost係$50既
咁IS入面就要包番$100 sales同埋$50 COGS
當然 一間公司唔會淨係得咁少sales啦
我純粹想指出所有sales同COGS就係用呢個方法黎入數咁解姐

- Importance : it facilitates reporting of an accurate profit for the yr
原理同accruals concept相似
呢段時間賺左幾多錢
就自然係睇番呢段時間有幾多收益同埋支出架啦

- Function : it helps determine when to record exp & rev
呢個concept提供左一個幾時記錄rev & exp既準則

- Shortcoming : it may not be easy to match certain exp with specific rev
唔係每樣rev & exp都可以輕易對應番
例如係NCA & depre
事實上好難去搵番某件NCA係某段時間內對盈利有幾多影響
仲要用$黎表示既(姐係量化左佢) 就真係難上加難
所以惟有用根據NCA既useful life黎平均分攤既方法黎入depre

- Example :
Depre is charged every yr for a piece of equipment when it is in use.

9. Objectivity
- Meaning : infor recorded in the a/cs should be objective (supported by evidence) & without bias.
入落a/cs既資料要客觀同埋冇偏見

- Importnace : infor provided would be more reliable
由於a/cs既資料係客觀同埋冇偏見既
所以就會更加可信了

- Function : for infor to be objective, it would require independent confirmation of transactions & evidence to support measurement of their economic effect
為左要令資料客觀
公司需要搵番交易既獨立確認
同埋要搵番證據黎證明交易對金錢方面既影響

- Shortcoming : wk is required to collect evidence, which is sometimes difficult & time-consuming to find
同accruals concept差唔多
有時搵番上黎又係特別麻煩的

- Example :
A sole proprietor wants to put one of his premises (=buildings) into his company for bus use. He believed that it is worth $100 million. To confirm his valuation, he hired a professional surveyors (測量師) who appraised the building at $50 million. Thus, he should record the premise at $50 million as it is supported by verifiable facts & it is a more objective measure.

10. Timeliness
- Meaning : The need to publish a/cs as quickly as possible to obtain the most updated infor.
要盡快更新a/cs記錄
以便取得最新資訊

- Importance : Users should be presented with infor that is as up-to-date as possible & be informed of any significant events that have occurred since the end of the accounting period (post-BS events).
跟住呢個principle黎入record既話
使用者 (包括internal & external) 就可以知道最新既消息 / 係financial period完左之後發生左既重大影響事件
而呢類事件係冇記錄係最近一次既BS入面既

- Shortcoming : To provide infor on a timely basis, It is often necessary to report before all aspects of a transaction / an event is known. This affects the reliability of the infor. If the reporting is delayed until all facts are known, the infor may be highly reliable but of little use to users.
由於要盡快提供資料比使用者
所以通常都會係知悉所有交易 / 事件之前就要發佈手頭上有既資料出去先
令到呢d資料既可靠性存疑
但係如果等到知道哂之後先黎整fin reports
雖然入面既資料係好可靠 但係對使用者黎講都冇乜用
道理就好似考完DSE BAFS之後先知道1d好重要既技巧
考之前又唔知咁樣
雖然係有用 但係都考完試啦
冇得坐時光機番去以前架嘛
於是事後先知道都冇乜太作用

- Example :
Companies listed on the Main Board are required to publish their annual fin results within 4 months after the end of the fin yr. As for half-yrly results (interim report), they need to be published within 3 months after the end of the period.
(呢度講緊既公司係已經上市既公司)

11. Realisation
- Meaning : Income / rev should be recorded when gds / services are delivered / rendered respectively instead of when sales order is made. Also, the customer has incurred the corresponding L.
sales只可以係送左貨 / 提供左服務比顧客之後先可以入落a/cs
如果未做到呢一點 個客純粹係落左訂單既
即使佢已經比左訂金 都唔可以入落a/cs住既

- Function : It helps determine the time for recording rev.
呢個principle提供左幾時記錄rev既票則

- Importance : Rev can then be record in correct period to reflect correct profit for the period.
同accruals原理差唔多
呢個pricniple就可以反映番某個fin yr所賺到既rev

- Example :
A customer ordered gds of $1000 at 31 March 2013, which is ABC Company’s fin yr end date & these gds are to be delivered 3 days later. In this case, this sales of $1000 should not be recorded at 31 March 2013 as these gds are not delivered yet. Instead, it should be recorded in the next fin yr.

12. Money measurement / Quantifiability
- Meaning : Only facts and events that can be expressed in monetary terms are recorded in the a/cs. Purchasing power of the dollar is assumed to be stable.
只可以入用到$黎表示既事實 / 事件落去a/cs度
同時假設$既購買力係穩定既
姐係唔會受到通脹 / 通縮既影響

- Importance : A common measuring unit is a necessary condition for the use of double-entry bkkeeping.
係double-entry入面
用同一個unit係必需既
解釋請見function部份

- Function : It allows accountability and the report of various flows of value.
accountability係指可以比較得到
下面會再有提及到既
跟呢個principle既話 就可以比較到價值既流入與流出
例如一間公司既unit係HKD$
佢唔會係motor vehicle a/c既transactions係用HKD$黎表示
又係office equipment a/c用US$黎表示
咁樣根本冇意思的
因為都比較唔到兩者既價值
入黎都係盞哂氣

- Shortcoming : Facts & events that are non-measurable in monetary terms are ignored.
唔可以量化既事實 / 事件就會被無視
例如係morale of staff & gd reputation of the company
但係呢d資料對一間公司既營運黎講都係好重要的

- Example :
Although gd reputation of the company is important information, it can not be recorded in the a/cs as it cannot be expressed in monetary terms.

13. Substance over form
- Meaning : Transactions are recorded in their underlying economic reality / substance instead of the legal form.
就咁解釋都幾抽象下
字面意思係話transactions要跟番牽涉到既實物既實質位置黎入數
而唔係法律上既位置
用例子講解會比較易明
例如A公司問B公司借左部machine黎幫助生產
咁部machine就會由B公司搬左去A公司度啦
雖然部machine係法律上黎講係屬於B公司
於是depre應該係入落B公司度
但係A公司借左部machine既期間 B公司都唔會用到呢部machine
A公司先會用到佢
所以depre係應該入落A公司度 而唔係B公司

- Importance : To ensure real economic effect of transactions are recorded & avoid “Creating Accounting”.
跟呢個principle係為左要確保transactions反映到真實既情況
同埋避免假數出現既情況
睇番頭先個例子應該都會明白

- Function : Recording of the reality of transactions is necessary for bringing a true & fair view of the FS reports.
要令FS reports反映到最真實既情況
就必需要按照transactions既實質(substance form)黎記錄

- Shortcoming : Wrong identification of transaction substance may lead to overstatement of A & L.
如果分錯左transactions做substance
再跟住黎入既時候就可能會誇大左A / L既金額

- Example :
During the lease period of A, the leased A should be recorded as a NCA in the lessee’s a/c bks when the finance lease in entered into and acc depre is to be charged every fin yr.

13個principles既內容就到此完結
不過呢課仲有另外4樣野要背既
就係FS 4個qualitative characteristics
姐係要令FS發揮到最大作用既4個特點
宜家就介紹埋先

1. Understandability
The infor provided in FS should be readily understandable by users. Bus should assure that FS are prepared in compliance with Generally Accepted Accounting Principles (GAAP) and generate important infor that can be easily understood by users.
公司應該要確保FS係跟住上面13個principles黎準備既
而且FS仲要提供到容易明白既重要資訊比使用者

2. Relevance
Accounting infor must be relevant to the decision-making needs of users. To be relevant, infor should be able to help users evaluates past, present / future events (predictive role).
a/c既資料要同使用者做既decision-making有關
要d資料有關既話 就要幫到使用者去評價過去 / 現在 或者 預測未來既事件

3. Reliability
Accounting infor must be reliable. Users can depend on it with confidence. It must be free from material error & bias & verifiable by others like investors.
a/c既資料一定要係可靠既
令到使用者可以好放心咁用
資料一定要係準確無誤之餘 又要可以被其他人核實得到
例如係投資者

4. Comparability
Accounting infor is more useful if it can be compared with similar facts abt the same entity over several periods / about another entity for the same period.
a/c資料如果可以比較到一間公司唔同時期既相似事實
又或者可以比較兩間公司同一個時期既相似事實
就會更加有用

~試題示範~ (有d題目冇乜字 所以我就自己打出黎算數)
1. CE 1996 (1) (初級)
題目：
Define the following accounting principles and give an example for each to illustrate its application:
(a) going concern (5marks)
(b) quantifiability (5marks)

答案 (取自marking scheme & 人手寫既已經老師批改之滿分答案)：
(a) : Going concern concept assumes that a business will continue in operational existence in the near foreseeable future. Therefore, assets of the company should be valued at their purchase or manufacturing cost instead of their market value. If the company is going to wind up, assets should be recorded at their market values.

For instance, if ABC Limited decides to close down two months later, its assets (both non-current and current) should be valued at their market values. For example, stock with cost of $10000 and market value of $5000 should be valued at $5000.

(b) : Quantifiability (註：亦即money measurement concept) states that only facts and events that can be expressed in monetary terms are recorded in the accounts.

For example, although a company’s good reputation facilitates its sales, it cannot be recorded into the company’s accounts as it cannot be expressed in monetary terms.

個人意見 (連分析)：
典型既a/c principle獨立題目
呢種出法係最直接簡單既
不過今次每個principle所佔既分比較多
近幾年呢種出法都係各佔3分架姐
都係比definition & example就搞惦
今次都係 不過內容佔既比重就大左咁解

題目話要define & illustrate with example
所以definition & example就一定唔少得
好直接咁寫左出黎就冇問題架啦
Example方面 可以搵番上面每個principle入面有比到既example
覺得方便既可以順手背埋佢 唔使自己再搵/諗

2. CE 2006 (1) (A:初級 B:中級)
題目：


答案 (取自marking scheme & 1A附人手寫既已經老師批改之滿分答案)：



1Aa. Realisation states that income should be recorded when goods or services are delivered and rendered respectively instead of they are ordered.

For instance, a customer ordered $1000 goods at 31 March 2013, which is ABC Company’s financial year end date and these goods are to be delivered three days later. In this case, this sales of $1000 should not be recorded at 31 March 2013 as these goods are not delivered yet.

b. (取自上面第1條part a) Going concern concept assumes that a business will continue in operational existence in the near foreseeable future. Therefore, assets of the company should be valued at their purchase or manufacturing cost instead of their market value. If the company is going to wind up, assets should be recorded at their market values.

For instance, if ABC Limited decides to close down two months later, its assets (both non-current and current) should be valued at their market values. For example, stock with cost of $10000 and market value of $5000 should be valued at $5000.

分析 (part B only ; part A請見個人意見部份)：
(a) : “popular”呢個字眼暗示左呢個news & search site有good reputation
所以間公司既前景照計都唔錯既
再睇落去 d directors又懶醒咁諗住因為個網站前景幾好
就預計advertising income會持續增加
所以就搶先一步 入定d未來收入落a/cs度

但係根據conservatism (prudence concept)
A & rev should not be overstated / anticipated
今次呢舊$1000000既advertising income(其實都未發生-.-)係預計出黎既
未真正發生
所以就唔應該咁快就入落去
要等佢真係發生左啦 先至可至名正明順咁入落去

(b) : 呢一小題就有好多數字
所以大家做既時候要有種sense
就係答既時候一定會用到呢d數字
唔好generally講完就拜拜
因為人地有比到個情景你
唔用既話分分鐘比人扣分

咁呢度就講左COGS & sales啦
兩者有乜關係呢?
諗到既話 就知道呢個principle睇落幾大機會同matching有關
因為COGS (exp)要夾番sales (exp)黎record既

咁既然佢比左咁多數字
不如就順手喇黎計下數啦
(雖然我都知「幾」順手下..不過始終做題目就係要咁「順手」架啦
呢d就叫sense)
如果400對鞋都賣哂出去咁爽
咁COGS就會係400 x 300 = $120000
因為總共有400對 & 每對cost係$300
不過原來淨係賣左380對 姐係仲剩番20對(=400-380)
咁所以真正既COGS就會係380 x 300 = $114000
因為只係賣左380對 & 每對cost係$3000
但係公司就入左$120000 COGS wor
咁就知佢入錯左啦
於是就話matching concept has been violated
同埋再講番呢個情況 & correct treatment出黎就完成了

個人意見 (連part A分析)：
呢條part A同第1條一樣係咁問法
不過分數就調整番去每個principle 3分
比足definition & example就收得工

Part B就堅係考應用了
頭先係本課要求&重點果part提過下識得應用既重要性
呢條就係證明
part a就比較明顯 所以就易睇d
part b就要你識手痕去計數 就稍為多少少功夫
不過都唔係好難既
相信大家熟左呢課之後都會做得到的
有關情景應用題既答法 請參考注意事項第3點

3. CE 1993 (1) (中級)
題目：


答案 (取自marking scheme & ii + iii附人手寫既已經老師批改之滿分答案)：



(ii) : Business entity concept is applied. It states that a business is seen as an entity economically and legally separated from its owner.

Therefore, as the dividend Mr Chan and his wife received is their personal income instead of income earned by the company, it should be recorded as the owner’s contribution (capital) in this case.

(iii) : Quantifiability concept is applied. It states that only facts and events that can be expressed in monetary terms are recorded in the accounts.

分析：
(i) : depre (=exp)係同matching有關既
因為佢係用黎根據NCA既useful life黎match番件NCA所generate既rev
所以即使冇真係洗錢落depre都好
一樣都係要charge番depre既

至於accruals concept
其實我個人認為matching會更加切合番depre既情況
不過marking既解釋固然係正確架啦
但我始終覺得寫番matching會比較貼切
大家就自行選擇啦 可以選擇無視我既個人主觀感覺的

(ii) : 第一句只係引子 意義唔係好大既
總之dividend received by the owner就係佢既personal income
而唔係間公司自己賺番黎既income
所以根據bus entity concept 要入落公司都係當additional cap
而唔係公司既income

(iii) : 呢個statement…大家係(恥?)笑既同時都要留意番個情景
yrs of exp & efficient team係唔可以用$黎表示的
所以根據quantifiability (=money meansurement concept)
當然就唔入得落A a/c入面啦
話知個owner既領導幾英明都好啦..haha (邪笑)

個人意見：
呢條都係應用題既其中一種常見出題方式
其實要講獨立題目呢
a/c principle係出直接問果種比較多
應用題係偶爾先會出下咁樣

題目要求比reason & refer a/c principle
其實說穿了又係果句：麻煩比name & definition & 解釋
講黎講去 EAA都只不過係想盡辦法想考番考生同一樣野姐…
只係下下都出同一種出法 傻仔都識做啦
所以唔使比條題目既包裝兇到
撕開佢醜陋既外表之後(誇張法) 要喇滿分就真係話都冇咁易
當然前提係要背熟d principles先啦

話說今次個marking不時會係同一part出現2個可接受既principles
而唔係1個
呢種情況係宜家既公開試黎講係99.9%罕見架啦
因為咁樣會令到條題目有爭議 亦都比較含糊不清
所以多數都會出到淨係只係用到1個principle架姐
另外果d就唔接受做答案既
想知道究竟咩principle先岩
就係靠睇條題目既字眼
d字眼係同principle既字眼相符既
咁就可以放心寫番呢個principle落去
所以要背得熟個principle就係咁解
唔熟既話好易會出錯 / 執唔哂分的

~常見題目種類~
1. define & give example for each of the following a/c principle 跟住比兩個principles考生

2. 提供情景
然後一係指出當中違反(violate)左咩principle & 解釋
一係就解釋當中應用(apply)左咩principle & 解釋點解咁做係正確
或者兩者同時都要做 (當條題目分開幾個情景既時候)

~注意事項~
1. 關鍵字要用得精準
例如quantifiability
佢個defintion係”states that only facts & events that can be expressed in monetary terms are recorded in the a/cs”
如果將facts & events轉做information
咁就唔夠準確
marker有權係呢個位扣分
呢樣就真係要靠背 冇其他方法架啦

2. 直接問principle既題目如果有時條分出奇地多分
咁除左要比definition & example之外
仲要就definition解釋多幾句
情景題多數要比埋correct treatmeat
唔係答完就違反(violate)左咩principle就走人
直接問既題目 你唔放心既可以寫埋function / importance / shortcoming
correct treatment可以係example果度加埋
不過都唔好放太多時間係a/c principle度
再準確黎講 係唔好放太多時間係一條題目度
時間分配好重要的
呢度就唔講咁多住 有關考試既原則 / 技巧請詳見#65

3. 對住情景題
記得除左講理論之外 仲要照番實際情況黎講細節
試題示範第2條part B(b)就係一個例子
至於點樣講法 就可以睇番呢part既分析部份

4. 答既時候最好一個pt一段
姐係definition & example分開兩段黎寫
等marker睇pt比分既時候都清楚d
佢睇得開心 自然比分都比得豪爽d啦
所以咁係都係為左互惠互利
作者: 小雪冰    時間: 9-2-2013 21:28
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本帖最後由 小雪冰 於 10-2-2014 19:19 編輯

Hong Kong's business environment

大綱
I. Role and Importance of Business in Hong Kong Economy
II. Recent Development and Characteristics of Hong Kong Economy
III. External Factors Affecting Business Decision
IV. Hong Kong’s Economic and Business Relationships with Mainland
V. Economic Policies and General Business Practices in Mainland
VI. Impact of Globalization on Business
VII. Roles of Major International Trade Organization

詞彙
1. Detrimental 不利
2. Bloc 陣營 e.g. Trading bloc is a group of countries having a trade agreement with an aim to remove trade restriction between them.

試題分佈
HKDSEPP A2012 A2013 APP B2012 B2013 B
I
II
IIIQ1 Q2 (6M)
IV Q11Q22
V
VI Q10
VII Q12


中三概念 Types of Production
ProductionEconomic activities of:
PrimaryExtracting resources directly from the nature
SecondaryManufacturing Production Process:
Raw materials (from primary) → Semi-finished products
Raw materials (from primary) → Finished products
Semi-finished products (from secondary) → Finished products
TertiaryProviding services to customers

自製筆記
I. Role and Importance of Business in Hong Kong Economy
1. Providing Employment Opportunities
● Firms (tertiary sector) demand workforce for their business operation
→ create new employment opportunities
2. Producing Income / Production of Goods and Services → Improvement of Living Standard
● HK people earn most of their income by providing services(high value-added) to local &foreign customers
→ promote HK’s economic growth +↑living standard of HK people
● High quality goods & services + more consumption choices
→ improve living standard
3. Earning Foreign to Pay for Imports
● HK lacks natural resources + arable land + technology + skills
→ import foodstuff + fuel + consumable durables + capital goods
● HK earns foreign exchange from providing trading services + services to tourists→ pay for import
4. Serving the Mainland
● HK helps Mainland enterprises (private + SOEs) raise capital + manage assets
→ facilitate economic development in China
5. Raising Government Revenue
● Business sectors → land sales + profit tax + stamp duties (property & stock transaction) → government revenue

II. Recent Development and Characteristics of Hong Kong Economy
A. Recent Development of Hong Kong Economy
● Four Pillar Industries
1st: Trading and Logistic
E.g. import & export trade, freight transport & storage services, postal & courier services
2nd: Producer and Professional Services
E.g. legal, accounting, information technology, advertising, engineering, architectural, surveying
3rd: Financial Services
E.g. banking, insurance, securities brokerage, fund management
4th: Tourism
E.g. retail trade, restaurants, hotels, transport services
● Knowledge-based economy
→ More education & training opportunities
→ Improve quality, productivity & competitiveness of labour

B. Characteristics of Hong Kong Economy
1. Lack of Primary Industries
● HK lacks arable land + natural resources
→ Primary sector is insignificant
2. Dependence on External Trade
● Value of trade is serval times GDP of HK
3. Concentration on Tertiary Industries
● >90% labour force in tertiary /service (commercial + social+ personal) sectors
→ ↑ importance
4. Free Trade
● Laissez-faire Policy:
1. Government should minimize interference on market
2. Market forces determine allocation of resources
● No foreign exchange control + trade barriers (tariffs + imported goods quotas)
→ Exchange goods & services freely in market
5. Simple Taxation
(未有筆記，歡迎發送短消息提供)
作者: 小雪冰    時間: 10-2-2013 08:32
本帖最後由 小雪冰 於 10-2-2014 19:21 編輯

Hong Kong and the global economy

I. External Factors Affecting Business Decision
1. Economic Factors
● Most important
● Affect overall consumption & investment in economy
● Stable economy attracts firms Vs unstable economy increases business risks + deters investment
2. Technological Factors
● Improve productivity of workers + facilitate business communication + ↑ competitiveness
● Lower communication + transport + production of goods & services
● Affect production & distribution of goods & services
3. Physical Factors
● Affect economic development + attract investment
4. Cultural Factors
● Affect tastes & preferences of consumers
5. Social Factors
● Affect supply & productivity of labour + demand of goods & services
6. Political Factors
● Confidence in making investment
7. Legal Factors
● Confidence in making investment + property protection + fair competition

外在因素之舉隅 (歡迎發送短消息提供更多)
1. Economic Factors
WagesCharges
Inflation RateForeign Exchange Rate
Interest RateEconomic Growth
Purchasing PowerPrice Level
Money SupplyNational Income
Economic PoliciesTaxation
2. Technological Factors
TelecommunicationICT
Research & Development
3. Physical Factors
Geographical DispersionNatural Environment
InfrastructureTransportation
ClimateNatural Resources
LocationLand
4. Cultural Factors
Tastes & PreferencesValues
LifestylesReligion
5. Social Factors
LanguagePopulation Density & Size
AgeGender
Income GroupImmigrants
Race / NationalityEducation
6. Political Factors
Political StabilityPolitical System
Policies (except economic)
7. Legal Factors
Laws & RegulationLegal System
Consumer ProtectionLabour Protection


II. Hong Kong’s Economic and Business Relationships with Mainland
1. Flow of Goods and Services / Trading Partner
● Mainland: HK’s largest trading partner
● Mainland: important market for HK’s exports
● Mainland: largest sources of HK’s imports & re-exports
● HK: service centre for Mainland
● HK: provides financial & business services to individuals & enterprises in Mainland
2. Flow of Investment / Sources of Capital
● Mainland: private & stated-owned corporation establish subsidies & invest in HK
● HK: major source of foreign direct investment in Mainland & funding centre for Mainland
● HK: provide fund raising & management services to individuals & enterprises in Mainland
3. Flow of People
● Individual Visit Scheme
→ No. of Mainland visitors↑↑
4. Flow of Information
● HK: region communication & information centre
→ collect & disseminate information about economic & finance condition of Mainland
5. Economic Cooperation
● The Mainland and Hong Kong Closer Economic Partnership Agreement (CEPA)
Objectives:
- To reduce or eliminate barriers on substantially all trade in goods between in Mainland & HK
- To achieve free trade in services through reduction or elimination of substantially all discriminatory measures
- To promote trade and investment facilitation

III. Economic Policies and General Business Practices in Mainland
A. Economic Policies in Mainland
1. Special Economic Zones and Coastal Port Cities
● 5 SEZs: different economic laws
→ attracting foreign + HK + Macau investment
E.g. Shenzhen, Zhuhai, Shantou, Xiamen, Hainan
● 14 Coastal Port Cities: preferential treatment to foreign
→attract foreign investment
2. Enterprise Reforms
● Market-oriented Reforms: no price controls
→ improve productivity of industrial enterprises
→ Rapid in prices & corruption
● Company Law: allow to raise capital by issuing shares on stock market
→ SOEs restructure into joint-stock enterprises
3. Financial Reforms
● Foreign Exchange Certificates: allow foreigners to use renminbi as exchange medium
● State-owned Bank Reforms: improve financial position & management
● Currency Peg: renminbi peg to foreign currencies e.g. US dollar
4. Entry into WTO
● Join in 11/12/2011
→ reduce trade barriers & open up markets
→ provide more opportunities for HK firms
● Put pressure on SOEs
→improve productivity
→complete with foreign enterprises

B. General Business Practices in Mainland
1. Guanxi
● A set of personal connections which help a firm or a person gain advantages when doing business
→ obtain approval from government officials
2. Corruption
● No ICAC
→ Government officials ask for / accept favours & bribes from businessmen
3. Business Ethics
● Unethical practices
E.g. toxic / banned materials, smuggling, poor working & living environment for workers, pollution
4. Flows of Capital and Information
● Foreign exchange controls
● Careful in collection & dissemination of sensitive information

IV. Impact of Globalization on Business
Drivers(推動全球化的成因) → Globalization → Impacts(全球化帶來的影響)
謹記以全球化的方向作答題目 e.g. Globalization promotes free trade →
Increased trade protectionism is not an impact of globalization on business sector.
1. Keen Competition
● Volume of international trade↑
→ greater mobility of protection factors
→ face competition from foreign firms
2. Internet Flow of Capital and Information
(未有筆記，歡迎發送短消息提供)
3. Global Sourcing and Outsourcing
● Advances in ICT
→ utilize information from Internet to buy inputs from lowest-cost suppliers + outsource production process
● Obtain + produce + sell in different locations
→ supply chain management + production
→ satisfy customers
4. Technology Transfer
● ↓ production costs
→low price
● Improve production techniques + labour productivity
→ workers’ income ↑
5. Expanding Markets
● Making products affordable for more customers
→ expand market for consumer products
● Easier to sell products around world
→ explore new market in other countries
● Reducing cultural distance
→ ↑ demand for products

V. Roles of Major International Trade Organization
1. World Trade Organization (WTO)
● Ensure rules of international trade are correctly applied & enforced
● Minimise national trade barriers
● Mediate national trade disputes
● Help developing countries with skills & infrastructures needed to expand their trade
2. Asia-Pacific Economic Cooperation (APEC)
● Support sustainable economic growth & prosperity in Asia-Pacific region through free & open trade & investment
● Trade & investment liberalisation
● Business facilitation
● Economic & technical cooperation
作者: 小雪冰    時間: 10-2-2013 08:32
本帖最後由 小雪冰 於 15-2-2014 17:49 編輯

Forms of business ownership

大綱
I. Major Forms of Business Ownership
II. Pros and Cons of Different Forms of Business Ownership
III. Comparison of Characteristics of Small and Medium Enterprises and Multinational Corporations in Hong Kong

詞彙
Synergistic Effect 協同作用

試題分佈
HKDSEPP A2012 A2013 APP B2012 B2013 B
IQ20Q12Q1, Q5
II Q7a(4M)
IIIQ26

自製筆記
I. Major Forms of Business Ownership
(麻煩先下載此圖 再放大查看)


5. Joint Venture
● Nature
- contractual agreement
- formed by 2 or more companies cooperate in developing particular project
- specific time frame (terminated after project completed)
● Operation
- each party contributes own capital + assets + technology
- assets belong party who own them
- each party not responsible for liabilities of other parties
● Control: All party but not domination

6. Franchising
● Nature
- network of interdependent business relationships
- allow share brand identification / successful operation method
● Franchisor: Owner of a trade mark / patent
● Franchisee: Sole proprietor / partnership / limited company
(Paying fees to franchisor for use of trade mark / patent / operation method)
● Operation
- franchise agreement signed
- franchisor granted right to franchisee
- franchisee follow franchisor’s strict requirements
- franchisee needs to pay royalty i.e. part of gross sales to franchisor

II. Pros and Cons of Different Forms of Business Ownership
可用相同數字的重點比較
AdvantagesDisadvantages
Sole Proprietorship
1. Low set-up costs
2. Efficient and flexible operations
3. Close relationship with customers
4. Close relationship with employees
5. Low profit tax rate
6. Easy transfer of ownership
7. Not need to disclose financial info.
8. Owner enjoy all profit
9. Unlimited liability
10. Heavy workload
11. Lack of specialization and skills
12. Lack of continuity
13. Lack of capital sources(4th)
14. Competition from large business
15. Heavy burden of unavoidable costs
16. Difficult to get bank loans
Partnership
5. Low profit tax rate
11. Division of labour
13. More source of capital(3rd)
15. Sharing business risk
17. Better chances of promotion
2. Lower operational efficiency
9. Unlimited liability (X limited partners)
12. Lack of continuity
18. Conflicts on decisions
Private Limited Company
7. Not need to disclose a lot of info.
9. Limited liability
12. Has continuity
13. Easier to raise capital(2nd)
14. Large in scale
19. Better control
20. Less accounting costs
2. Lack of operational efficiency
5. Higher profit tax rate
6. Difficult to transfer shares
Public Limited Company
6. Easy to transfer shares
9. Limited liability
12. Has continuity
13. Easier to raise capital (1st)
14. Large in scale
16. Easier to get bank loans
21.Separation of ownership & management
2. Lack of operational efficiency
5. Higher profit tax rate
7. Need to disclose a lot of information
19. Less control
22. Easily affected by external factors
Joint Venture
11. Shared expertise
13. More capital
14. Economies of scale
15. Sharing risk
23. Easier entry into new markets
24. Synergetic effect
25. Lower production costs
18. Disagreement among partners
26. Leaking of information
27. Loss of autonomy
Franchisor
14. Dominate market
25. Lower production costs
19. Difficult to control quality
28.Image & reputation damaged by only 1  franchisee
Franchisee
3. Close relationship with customers
17. Reduced promotion cost
23. Easier entry into market
29. Training and financial support
1. High initial capital
8. cannot solely own profit
27. Low degree of autonomy
Government Departments
13. Financial support by government
14. Economies of scale
25. Lower operation costs
30. Reasonable prices to public
31. Easier access to updated information
2. Low degree of efficient & flexibility
32. cannot respond to public needs
33. Increase burden of taxpayers
34. Not run on commercial basis
Public Corporation
13. Financial support by government
14. Economies of scale
25. Lower operation costs
30. Reasonable prices to public
31. Easier access to updated information
2. Low degree of efficient & flexibility
32. cannot respond to public needs


III. Comparison of Characteristics of Small and Medium Enterprises and Multinational Corporations in Hong Kong
CharacteristicsSMEsMNCs
Firms’ SizeSmaller
Manufacturing:
<100 employees
Non-manufacturing:
<50 employees
Larger
>1 country
Forms of OwnershipSole Proprietorships
Partnerships
Private Limited Companies
Public Limited Companies
Source of CapitalFewerMore
作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: 小雪冰    時間: 10-2-2013 08:32
本帖最後由 小雪冰 於 21-2-2013 19:42 編輯

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作者: 小雪冰    時間: 10-2-2013 08:32
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作者: chiuandy123    時間: 10-2-2013 15:15
讀ba account的路過
作者: 我係new手    時間: 11-2-2013 22:39
好多字= = 好勁
作者: 小雪冰    時間: 21-2-2013 19:43
本帖最後由 小雪冰 於 20-4-2013 17:12 編輯

CE & AL & 坊間練習迷思
最後更新：
13/2/2013 加入第3個迷思

有2個迷思想同大家分享既：
1. 做past paper既程序
2. CE係要做 但使唔使做AL卷呢?
3. 坊間練習迷思
[頭盔]以下內容純屬個人愚見 只供參考之用 未必100%切合每個人既需要/諗法[/頭盔]

~做past paper既程序~
F5開始其實已經可以做past paper
不過past paper有分by topic同by year既
由於未教哂書 所以做都係做by topic先
做by topic可以幫你鞏固番果個topic既根基先
又可以比你習慣下試題常見既問法
即使係CE都好 其實DSE都會跟番CE咁出法既
如果係要加深難度 就會加1d難既items / 轉一轉平時既問法
但係始終都係有CE既影子係度
唔會有太大分別既
又唔使太擔心話因為冇做開難既題目而會唔識做好多題目

至於by year既past paper
最好就等F6教哂書既時候先開始做啦
因為by year既past paper個範圍係包哂成個課程既topics
而且做by year既past paper係大包圍溫書既方法黎
其實其他科都係咁
不過都要留意番CE同AL會唔會out of syallabus (outsy)既topic
以BA a/c elective為例既話
CE既bills exchange & joint-venture & consignment & hire purchase就係outsy既
2001年或之前既CE past paper就會有呢d topics出現
AL有太多野都係outsy 所以就唔係度詳講了

~AL卷迷思~
唔知大家做past paper既時候有冇「使唔使做埋AL」既問題呢?
事關DSE係介乎CE同AL之間既公開試
有好似CE比較簡單既問題 又會有偏向AL難度既問題
所以淨做CE都唔知夠唔夠應付DSE
但係AL又好難wor
我自己就試過唔知頭唔知路咁自己走去搵AL黎做
結果錯左好多 又唔知錯係邊度
CE就一定要做架啦
之但係做唔做AL好呢?

岩岩都講過 DSE有易又有難既題目
所以係做CE既同時 最好係應該做埋AL既
不過都要睇番自己能力 + AL題目既難易度而定要做邊d AL試題
如果好似我之前咁就咁自己搵黎做
分分鐘會唔小心揀左太難既題目 做完都係盞哂時間
我遲d整理好之後會放個AL題目表係度
方便大家搵AL題目做既

係做AL之前
最好係做岩果個topic大多數CE題目(難同易既出法都包埋)之後先再考慮
AL既題目比起CE題目真係會煩+難好多既
一條題目都可能有2頁幾3頁咁長
d items係分分鐘多過CE成倍 而且又會考多左刁鑽既做法
初見既時候會覺得好恐怖的
所以如果CE都未掌握得好 (起碼有中上水平先)
就真係唔好咁快向高難度挑戰住先啦
即使掌握得好 都要做好心理準備先
唔係一開始做既時候可能會覺得條題目面目可憎咁
會冇心機做落去

整體而言
做CE既時間多數係多過AL既
如果冇信心 / 驚哂時間既
其實我覺得淨做CE都係冇問題既
做AL都係想增加奪(雙?)星機會架姐
(除左cost a/c一定得AL先有 果d唔計啦下)
等CE做左n次之後先再挑戰亦都可以
都要睇番你自己情況同埋時間既許可啦

~坊間練習迷思~
坊間練習指既係書局買到既額外參考書 / 練習
係由唔同既出版社出版既
有時做得多past paper 又唔想將同一條題目/topic做完又做
因為都(可能)記得d答案啦
咁呢個時候你可能會諗：「不如做下其他練習啦」
其實都係一個溫書既方法黎既
之不過呢 事關坊間練習唔係由考評局出既
所以d題目多多少少都同past paper個模式有出入
而且唔排除會有瑕疵既出現
令你做既時候會有不必要既疑惑
考評局出既就一定係出得最準同埋最好架啦
咁當然佢都會有少少出錯既時候 但係點都唔會夠坊間練習既多

如果真係要揀呢
我自己經驗就覺得turbo既練習都可以做既
F5既時候我都做過唔少
例如Incomplete record + corr of errors + limited company a/c
d題目都冇乜大問題既
F6 cost a/c我就覺得冇F5果d咁好 有時出得唔係好似past paper

聽完我踩完一大輪坊間練習之後
可能大家就唔係好想做坊間練習
但係其實只要識得揀 做個精明做ex者既
坊間練習都係past paper以外既選擇黎既
尤其係未夠班做past paper既同學仔
我覺得F5都仲可以揀黎做 鞏固番每個topic既知識先
F6就最好唔好啦 除非真係做無可做
不過如果係咁不如考慮下做AL啦
當然都要視乎番個人需要而定啦
太死版又唔係好得 要比d彈性先可以可持續發展落去
作者: 小雪冰    時間: 21-2-2013 19:43
本帖最後由 小雪冰 於 20-4-2013 17:12 編輯

做past paper需知
無論係做CE定AL都好
一樣都係會有同DSE唔同既地方
就咁講呢句係廢話黎既
不過唔知大家又知唔知舊制同新制既範圍又有乜野分別呢?
雖然呢度未必囊括哂咁多個不同之處
但係做CE / AL既時候稍為留意一下既以下呢d地方
基本上黎講都已經足夠：
1. CE outsy 疑雲
2. A/C名稱疑雲
3. Suggested ans (by Joint-us) 與 官方marking scheme

~CE outsy 疑雲~
假如大家有睇過CE既distribution table
就應該知道有d乜野topic由邊一年開始已經係outsy (out of syllabus)左既部份黎
根據joint-us既表格
由2002年開始就唔會再有bills of exchange、consignment、joint venture、hire purchase出現架啦
如果係同bills of exchange有關既題目
大家可能會見到”bills receivables” / “bills payables”之類既字眼既
其餘都好顯眼架啦
題目多數會直接出現番gds consigned / joint venture / hire purchase既字眼
見到就可以飛左佢唔做
AL outsy既部份太多
所以就唔係度詳細講

~A/C名稱疑雲~
因為舊制同宜家用既a/c名稱唔同左 (基於採用美式定英式英文既分別)
而且a/c名稱的確係可以每間公司都唔同既 (當然又唔可以完全表達唔到個意思啦)
所以大家做卷既時候不時都會見到同一個a/c用左唔同字眼黎表示
最常見既係：(左面 = 舊制名 右面 = 宜家名)
Stock = Inventory
(Trade)debtors = Accounts receivables / Trade receivables
(Trade)creditors = Accounts payables / Trade payables
Provision for doubtful debts = Allowance for doubtful debts
Provision for depreciation = Accumulated depreciation
Sales / Purchases returns = Returns inwards / outwards
Trade and profit and loss account = Income statement
但係雖然我地宜家用既a/c名稱未必係同題目既一樣
做既時候都係要用番佢比既字眼
除非題目完全冇提過啦
如果唔係千祈唔好手多改左佢
照抄就包保冇事

3. Suggested ans (by Joint-us) 與 官方marking scheme
相信大家都知咩係joint-us
呢個出版社其中一種最常見既產品就係CE / AL既suggested ans
據我BA老師所講 (佢有fd係做呢行既 可信性都唔會低掛)
呢d ans係取自當年考得好既考生既答案
所以相比起官方既marking scheme多多少少都會有瑕疵既
例如correction of errors既journal entries呢
唔知點解有d答案亂咁加profit and loss係個a/c名前面
不過我再一次重申 唔好係咪都加落去
真係要睇情況加既
詳情請見#4 correction of errors注意事項第一點
簡單黎講 唔好盡信suggested ans
尤其是係a/c名同埋headings
有關每個topic既特別需要注意地方
我會係做呢d topic既時候再加埋落去既
作者: 小雪冰    時間: 21-2-2013 19:43
本帖最後由 小雪冰 於 30-6-2013 12:55 編輯

本notes簡寫對照表

溫馨提示：
1. 請善用ctrl+f之搜尋功能
2. 本notes之簡寫純為方便之用
惟作答題目時請務必使用全寫
以免被扣分
3. 每個課題開頭亦會有該課簡寫表
惟如有使用未於該表列出之簡寫
請於此表搜尋對應全寫

最後更新：
30/6/2013 新增第44-46個簡寫

簡寫名稱全寫名稱 (新制)
1. CBcash book
2. BSbank statement
3. BRSbank reconciliation statement
4. bal b/d or c/dbalance c/d or b/d
5. ACRaccounts receivables
6. ACPaccounts payables
7. bal.fig.balancing figure (一個砌出黎既金額 正常黎講例如a/c入面既bal c/d就係計番Dr同Cr side兩面既差額而得出既金額)
8. a/caccount
9. depredepreciation
10. acc depreaccumulated depreciation
11. red bal(depreciation) reducing balance method
12. st.line(depreciation) straight line method
13. Aassets
14. Lliabilities
15. C / capcapital
16. FSfinancial statements
17. IS / Iincome statement
18. BS / Bbalance sheet
19. expexpenses / expenditures
20. revreveunes
21. purpurchases
22. bdbad debts
23. RIreturns inwards
24. ROreturns outwards
25. COGScost of goods sold
26. GPgross profit
27. secsection
28. OHoverheads
29. deptdepartment(s)
30. AOHR / POHRpredetermined / actual overhead absorption rate
31. Mmanufacturing
32. Ffixed
33. Vvariable
34. ACabsorption costing method
35. MCmarginal costing method
36. proproduction
37. CVPcost-volume profit analysis
38. BEPbreak-even point
39. MOSmargin of safety
40. d-mdecision-making
41. Ccost
42. CMcontribution margin
43. Rrelevant
44. appappropriation
45. resreserves
46. debendebentures

[/table]
作者: 小雪冰    時間: 22-3-2013 11:58
本帖最後由 小雪冰 於 20-4-2013 17:13 編輯

新舊制名稱對照表
最後更新：
22/3/2013 新增第1-14項對照

由於a/c past paper所用既專有名詞經歷過新舊制既轉變
所以寫法會有所不同
以下就提供新舊制名稱既對照表
以便大家做past paper時作為參考
同樣地 請大家善用ctrl+f之搜尋功能
同埋要留意 題目比左咩字眼就用番咩字眼
比新制名稱大家只係方便理解架姐
佢冇比先好用番新制名稱
如果唔係會有扣分既可能 咁就恕不負責了

舊制名稱新制名稱
1. trading and profit and loss accountincome statement
2. stockinventory
3. sales / purchases returnreturns inwards / outwards
4. fixed assetsnon-current assets
5. working capitalnet current assets
6. long-term liabilitiesnon-current liabilities
7. trade receivables / payablesaccounts receivables / payables
8. debtors / creditorsaccounts receivables / payables
9. other debtors / creditorsother receivables / payables
10. provision for doubtful debtsallowance for doubtful debts
11. provision for depreciationaccumulated depreciation
12. sales / purchases ledgeraccounts receivables / payables ledger
13. debtors' / creditors' control or sales / purchases ledger controlaccounts receivables / payables ledger control
14. sales / purchases discountsdiscounts allowed / received
作者: 小雪冰    時間: 22-3-2013 11:58
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作者: Kamma    時間: 30-3-2013 01:04
本帖最後由 Kamma 於 30-3-2013 01:14 編輯

What if "going concern" does not hold?
Assets are normally valued at historical cost.  If with intention to sell the business in short, assets are valued at current market price.

Why historical cost?
Prudence: Unrealised holding gains should not be capitalised.

Note:  Students are not required to discuss the shortfalls of the accounting principles.  (This is the job of the panels of HKICPA, not an ordinary student)  Only the application of the principles is required.
作者: 小雪冰    時間: 30-3-2013 18:44
回復 53# Kamma
感謝頭兩項的補充
不過DSE既BAFS curriculum guide係GAAP呢一課度講左呢一樣既要求：
「Explain the meaning, importance and shortcomings of the following principles and concepts」
(名稱省略 姐係#14果度所提及既所有13個principles)
所以雖然我見以往past paper都冇問過shortcoming (=shortfall)
我都一樣照寫左係度先
作者: 小雪冰    時間: 30-3-2013 20:20
本帖最後由 小雪冰 於 7-2-2014 15:34 編輯

嗚謝
最後更新：
7/2/2014 新增第2項

名稱嗚謝事項日期
1. Kamma#53 就#14 Accounting principles going concern & historical cost作出補充30/3/2013
2. 刺客先生撰寫#31、33、68之內容
作者: Kamma    時間: 30-3-2013 20:41
回復  Kamma
感謝頭兩項的補充
不過DSE既BAFS curriculum guide係GAAP呢一課度講左呢一樣既要求：
「Expla ...
小雪冰 發表於 30-3-2013 18:44

Actually I've forgot whether the revaluation model (depreciation) is required in HKDSE.  If not, just take my part for granted.

Under HKAS 16 Plant, property and equipment, an entity can choose to adopt the revaluation model.  The unrealised holding gain should be recorded as "revaluation reserve" (not P&L as income!!!), which is a non-appropriable fund (cannot be distributed as share dividend).



p.s. I am not studying Prof. Acct. in university.  Please do not take 100% credit on my words.
作者: 小雪冰    時間: 30-3-2013 20:46
回復 56# Kamma
之前我都試過做題目既時候遇到revaluation reserve
問左老師之後 先知revaluation reserve係DSE黎講係outsy既
所以DSE就唔會出現呢個item

不過都多謝你既補充~
作者: Kamma    時間: 30-3-2013 20:54
回復  Kamma
之前我都試過做題目既時候遇到revaluation reserve
問左老師之後 先知revaluation reserve係D ...
小雪冰 發表於 30-3-2013 20:46


中六中七讀果D我都唔記得七七八八，係中四五果D淺野仲記得。
作者: 小雪冰    時間: 30-3-2013 20:57
回復 58# Kamma
um 果次我做果條係incomplete record黎
不過其實講到revaluation 應該係同partnership有比較直接既關係先岩

好奇一問
我諗你宜家都有讀 / 接觸a/c?
如果唔係應該唔會識HKAS
作者: Kamma    時間: 30-3-2013 21:02
回復  Kamma
um 果次我做果條係incomplete record黎
不過其實講到revaluation 應該係同partnership有比較 ...
小雪冰 發表於 30-3-2013 20:57


我讀測量。
讀得AL老師實會講下HKAS，考既野內容都係跟返HKAS。

PPE既Revaluation同Partnership既Revaluation係兩樣野，前者係反映資產既市價，後者係維持合夥人之間公平。
作者: 小雪冰    時間: 30-3-2013 21:19
回復 60# Kamma
原來如此
我老師都有提過 不過提得好少

um 我目前對revaluation既認知只限於partnership既層面
事關暫時我都淨係係呢一課接觸過revaluation
作者: Kamma    時間: 30-3-2013 22:02
回復 61# 小雪冰

都話係兩樣野黎
作者: 小雪冰    時間: 31-3-2013 14:42
回復 62# Kamma
係呀我知
我純粹係想話我淨係識partnership果種revaluation咁解
作者: Kamma    時間: 31-3-2013 17:26
回復 63# 小雪冰

學術討論不如上高登認真
作者: 小雪冰    時間: 17-4-2013 15:37
本帖最後由 小雪冰 於 15-5-2013 19:18 編輯

BAFS考試需知
最後更新：
15/5/2013 更新考試手勢(未完成)

溫馨提示：
1. 呢篇需知主要針對番考試呢個整體黎寫
例如係講下時間分配
針對每課既內容都會有 不過就會比較少
詳細版請詳見各課題樓層

2. 因為我選修部份係會計
所以以下內容唔會包括商業管理單元
如果有讀呢個單元既熱心人士肯幫手補充既
麻煩pm番我 非常感謝

3. 呢度就唔會提太多有關DSE既內容
例如係題目分佈 / 分數分佈呢類
想睇呢部份內容既 請移玉步至#65 DSE分析

雖然已經過左2013 DSE
我呢篇需知就對呢屆DSE學生發揮唔到及時雨既作用
真係唔好意思
點都好 希望以下內容都幫到下屆DSE同埋再之後既DSE學生啦

~時間分配~
Paper1 (compulsory) / 卷一 (必修部份)：
時限1小時15分鐘 = 75mins
30條MC就緊左架啦 呢度就有60分
不過短答題就會出5-7條 數量變化較大
總分就一定係40分

MC果度其實好快就做完
因為佢出得比較直接
唔似maths咁下下要驚佢fake你呢樣果樣
不過都預番多少少時間比佢啦
有剩咪用黎check卷 / 答埋之前飛左既題目lor
一定唔會蝕
照番比例計既話
1條MC就用2mins左右
MC呢部份總共就會用60mins = 1粒鐘
時間一定有凸
有時條MC易起上黎可能10秒之內都做完

短答部份
由於題目數量未必次次一樣
不過分數一樣
所以就用番分數黎計時間
姐係1分1.1min
我就用1min計啦
咁呢部份總共就會用到40mins左右
有剩既時間 都係果句
用黎check卷 / 答埋飛左既題目啦

Paper2A (elective – a/c) / 卷二甲 (選修 – 會計單元)：
時限2小時30分鐘 = 150mins
Sec A係短答題
每條會有6-7分左右 共30分
Sec B係應用題
每條分數由14-20分不等 變化可以幾大
共50分 呢份卷佔分最重既部份
Sec C條題目一定係20分
不過有得二揀一
做成本會計 (cost a/c) / 財務會計 (fin a/c)

因為每條分數都未必一樣
所以都係用番分數比例黎計
呢份卷係100分滿分
所以1分 = 1.5mins
每條題目用幾多時間
就要麻煩你自己到時計一計啦

呢份卷就未必有時間剩
唔似得卷一咁鬆動
有時條題目麻煩 / 難起上黎
係果度用多左時間既
咁就唔會有check卷既時間
所以做題目既時候必定要打醒十二分精神
果陣時你唔小心
之後就未必有機會比你改番架啦

~考試手勢~
呢度既手勢係指應付唔同課題既題目既對策
大家平時做數既時候 應該都會慢慢自製左一套手勢出黎
當你做熟左一個課題 / 類型既題目既時候
之後再對住佢地 就會好自然諗番起呢套手勢
而呢套手勢就會提供左答題既方向比你
做起題目上黎自然會更流暢

不過呢度所講既手勢就只係比大家參考
畢竟每個人做數既時候都會有唔同既習慣
用番自己最上手既手勢先至係上策

整體：
1. 初次見面時既行動
個監考員一話可以做既時候
大家第一下應該做咩呢?
paper1既話 其實可以直接做MC
冇乜特別野要做
不過係paper2A既話 就可以先快睇所有題目一次
因為呢份卷時間緊逼
黎緊EAA仲好似想減時
所以真係分秒必爭
快睇所有題目一次係想比自己做題目既時候有個預算
預番多d時間係自己冇咁熟 / 特別麻煩既題目度
其他題目就唔好磨咁耐

至於使唔使係快睇題目既時候揀埋sec C既題目
我覺得冇所謂
睇左一次之後 到揀既時候再睇一次
我就認為到時再揀都未遲既
視乎大家情況而定啦

2. 正式開工
快睇完題目之後就梗係正式開工
對住每條題目 第一樣做既野就係睇requirements
跟住再跟住requirements比你既方向去睇題目
我諗大家都聽過唔少次咩野小心睇題目既提醒架啦
我唔係咒大家
不過我可以話到時大家好有機會會一時發癲
睇錯 / 睇漏字之類
呢個我都知幾難避免下
真係惟有自己碌大對眼睇清楚架姐

睇題目既時候
同時記得用番自己套手勢黎處理條題目
簡單黎講姐係有方向地畫花份卷haha

3.「哎呀唔識做 點算?」
做做下 發現唔識做既時候
咁就唔好係度磨太多時間
研究左一陣都係唔識 就飛左佢先啦
記得做番個記號就得
例如係圈住題號、打粒星
總之要畫得好清楚
就算你發雞盲都會見到咁就得

4.「BS舊數bal極都bal唔到…sad」
呢種情況我諗大家都一定遇過
我自己都唔例外

要處理呢種情況
首先就搵番2舊數相差幾多先
再針對呢個差額 搵下有冇咩item既數值同佢一樣
有既就集中諗下係唔係做錯左呢個item
呢個做法適用於呢題只係做錯一樣野既情況
因為如果錯多過一樣 個數值唔會直接反映得到item個數值出黎

如果上面個方法唔適用
下一步就對番IS + BS入面每個item
睇下有冇抄錯數 (例如1909抄左做1990) / 計錯數 (篤錯機) / 入漏item / item擺錯位之類
應該都會搵到d錯漏出黎
改正既時候記得留意番連鎖效應
如果唔係改漏左就可能會愈搞愈麻煩

假如呢個方法都係冇用
惟有出絕招
就係將IS+BS由頭到尾咁研究
係腦入面再完整做一次完整既IS+BS出黎
一路做 一路對番d items同埋寫左出黎既IS+BS
都仲係搵唔到既 咁我都諗唔到其他辦法幫大家住-.-

5. 「我有sec C選擇困難症wor」
我諗唔少DSE學生都試過唔知揀sec C邊條黎做好
又或者一直受呢個問題困擾都唔定

我唔會話每次都一定要揀fin a/c定cost a/c
始終次次出既範圍同埋難度都唔一樣
雖然係咁 不過揀既時候都有準則跟下既

第一 睇題目難度
有時兩條題目既難度差別可以幾大下
睇落好複雜既題目就盡量避之則吉
除非你能力超凡 覺得可以係一眾考生之中突圍而出
咁揀呢條都冇問題
如果唔係都係揀番易d果條算數

如果兩條題目難度對你黎講都差唔多
咁就用埋下一個準則黎決定

第二 就係你對fin a/c同埋cost a/c既熟悉程度
當兩條題目難度對你黎講都差唔多既時候
咁就按照番你熟既範圍黎揀
例如你熟fin a/c就揀fin a/c

或者大家心目中已經有種選題傾向
姐係偏向揀fin a/c / cost a/c
咁大家做到sec C既時候
覺得呢條岩做既 就可能會唔睇第2條 直接做
唔係話唔得
不過穩陣既話 可以考慮睇埋第2條先
事關果條或者仲好做過你已經揀左果條都唔定

暫時無視題目難度呢個準則先
如果你自認cost a/c真係幾一般
程度大概係中等或以下
咁就惟有偏向揀fin a/c
但係fin a/c果條分分鐘難到抽筋
真係咁既話 你惟有估計下自己係呢2條度大概會執到幾多分
跟住再決定

不過可以肯定既係
唔好以為sec C唔揀cost a/c就可以避開哂cost a/c
佢一樣會係sec A+B出現
睇番過往4份試卷 (sample + practice + 2012 + 2013) cost a/c既比例
cost a/c分數至少有3成
除非唔求5或以上 (4可能都有d危)
如果唔係溫書既時候冇可能完全放棄cost a/c
淨係集中火力係fin a/c
咁溫法唔多可行
除非冇時間 / 想攻下主科
咁就由佢啦

有關fin a/c + cost a/c既比較
可以再參考#66 DSE分析最後果part (fin a/c與cost a/c比較)
果度會有分數同埋難度兩方面既資料

Financial a/c 財務會計：
1. Financial statements (財務報表)
有好多課都係同呢樣野有關
所以先講左FS既做法先

如果一開始比左個trial bal
咁多數都會有成頁items係度
為左分清楚item同埋佢既amount
最好係mark notes之前先用間尺間番幾條線
隔開d items
每3個items隔一隔就得

間完之後先mark notes
無論係做IS定BS
都係係個item隔離寫低佢會入落IS / BS / IS+BS
IS就咁寫:
I (COGS) / (P/L) … $X
COGS = cost of gds sold
P/L = profit and loss
如果係入rev 我會寫(+P/L)
冇加號姐係入exp

BS都係差唔多:
B (NCA / CA / CL / NCL / cap / +cap) … $X

咁做既目的都只係想寫清楚呢舊item要入落咩地方
大家有其他更好既方法 就用果d方法啦
唔使跟死我呢個格式

2. Accruals and prepayments (應付項目及預付賬款)
呢課好少會獨立出
通常係混入去FS度出一兩個items咁樣
遇到呢種情況 唔肯定既就做個exp/rev a/c出黎
只要d entries放岩位 咁就包保岩數
肯定既話就唔使啦
直接係舊exp/rev隔離寫低個新數
或者寫+$X / -$X咁就得
同埋mark番低舊數要入落邊度
今次就會入IS + BS
前者入今年incur既數
後者入prepayment / accrual果舊就得

獨立出既情況我諗都係整個a/c出黎就一清二楚
再唔係就夾埋a/c concept一齊考
咁就係另一課既內容黎 都唔關accruals + prepayments事

3. Bad debts and allowance for doubtful debts (壞賬及壞賬準備金)
比起accruals果課 呢課有大d機會獨立出一條係paper2A sec A
其實記得bd a/c + allowance for doubtful debts a/c + ACR a/c點做既
都唔使點驚

都係果句 呢課都係混入FS出既情況較多
mark番低要入邊度都冇乜問題架啦
留意番字眼就得
姐係”were/was to be”定係”had been” written off
兩者都要入IS
不過前者要扣番ACR 後者唔使

4. Depreciation of non-current assets (折舊)
暫時講左既呢3課入面
呢課最有機會獨立出係paper2A secA
條題目都可以幾陰質下
所以一開始唔好咁急做住
除左先睇requirements之外
跟住一定要逐隻字睇清楚先
特別要留意買+扔既日期同埋新買+扔NCA既entries
仲有係唔係唔同NCA會用唔同既depre method
睇哂呢d都差唔多架啦

5. Bank reconciliation statement (銀行對賬表)
通常呢類題目會要求做updated cash bk + bank reconciliation statement兩樣野
跟住就比一大堆撈亂哂既items
有d item淨係會牽涉到CB / BRS是但一樣
有d就2者都牽涉到
極少會完全唔牽涉既

唔理係做CB定BRS先
睇完requirements之後就開始mark notes
我mark既時候會係個item隔離寫低佢係同CB定BRS有關
例如係unpresented cheque $1,000
咁我就會寫:
(B)Add Unpresented cheque $1,000
又假設係ACR既credit transfer $5,000
咁我就會寫:
(C)Dr ACR – credit transfer $5,000
總之最緊要知道自己寫果d notes代表緊乜就得
唔使跟哂我呢個格式

每次我都係mark哂之後先會開工做CB / BRS
Mark既時候如果有唔識既item
諗左一陣都唔識既 我就會飛左佢
先做CB / BRS
最多漏空幾行黎”sip”位
費事一陣諗耐左 識既entries都未寫哂就夠鐘

6. Control account (控制賬目)
成個流程同BRS一樣
包括mark notes既模式
只係d a/c同埋名稱唔一樣姐

假如係no entries were made for returns inwards of $500
呢個就同ACR control + ACR ledger有關
我就會咁mark:
(SC)Cr Returns inwards omitted $500
(SL)Less Returns inwards omitted $500
S姐係sales
用黎區分ACR + ACP
如果成條數淨係做ACR / ACP 咁就可以慳番

7. Correction of errors (錯誤更正)
程序就同BRS + control a/c一樣
只係mark notes方法稍為不同
我係呢度假設條題目淨係要做journal entries + 改net profit既statement
同埋未做final a/cs
咁就要mark低journal entries + NP改法(如有)
例如係no entries were made for rental income of $100,000
我既寫法就係咁:
Dr Cash / Bank (視乎收cash定cheque) $100,000
Cr Rental income $100,000
Add rental income omitted $100,000

8. Single entry and incomplete record (不完全記錄)
呢課就麻煩d
畢竟佢既出題方法比較多
處理既方法就要比較綜合

如果係做FS
咁就一路睇items 一路開ACR & ACP & cash / bank & exp & rev a/c黎砌數
ACR同ACP兩個a/c通常都要開架啦
cash / bank & exp & rev a/c就睇情況

同時都要mark番要入落FS既items
例如係個bank statement度見到有$200 sundry expenses
隨後既items話有$500 accruals
咁就寫住:
I (P/L) Sundry expenses $700 (=200+500)
B (CL) Accruals $200
如果係入落IS既rev 我就會寫I (+P/L)
冇加號就係入落exp

workings方面
其實做卷既時間真係幾趕
我就算寫 都淨係寫草犒就算數
唔會寫落ans度
因為我覺得咁樣好哂時間
我自己明自己做緊乜就得
不過未必個個適用
的而且確 寫左workings係ans度既就方便check數
寫草犒係會比較亂
所以寫唔寫workings落ans就見仁見智

如果係做computation of inventory
咁就好似BRS + control a/c咁
係items隔離mark notes就得
例如做緊時光倒流式計inventory
有個item係obsolete inventory of $7,000
咁就寫:
Less Obsolete inventory $7,000

如果係做inventory loss
就要睇要做IS定係statement黎砌番舊數
方法未必有得自己揀 睇題目有冇指定個格式
做IS既就好似頭先咁mark就可以
姐係:
I (P/L) / I (COGS) … $X
做statement就寫:
Add / Less … $X

到cash loss
好難講要做幾多野先會嘔到舊cash loss出黎
淺起上黎就淨係做個cash / bank a/c就搞惦
難起上黎就要左砌右砌 做左FS之後先搵到舊loss
淨係砌a/c就寫:
Dr / Cr … $X
都已經得
需要時就加埋(C) / (B)係Dr / Cr前面

做IS既 可以參考番上面第1項 financial statements既做法

(其餘內容有待更新)
作者: 小雪冰    時間: 30-4-2013 08:54
本帖最後由 小雪冰 於 3-5-2013 13:17 編輯

DSE分析
最後更新：
3/5/2013 更新題目類型 & 分數分佈 (cost a/c)

溫馨提示：
1. elective (選修單元) 暫時只提供a/c (會計單元)內容
並無business management (商業管理單元)內容
如有熱心人士希望補充 請透過pm通知本人
萬分感謝~

2. 除特別註明外 此分析所用的參考試卷為：
- sample paper (樣本試卷)
- practice paper (練習卷)
- 2012 & 2013 DSE正式試卷

3. 因為下下打哂全寫會好累贅
所以呢度有時會用簡寫黎代替專有名詞之類既全寫
見到唔明既簡寫既時候 可以參考番#50既簡寫對照表
如果對大家造成不便既 唔好意思

4. 有時1 part又會再細分為2parts或以上
例如係(b) (1) & (2)咁樣
呢d細parts我都會當1part處理
姐係(b) (1) & (2)係2parts黎
而唔係1part

*DSE整體分析*
Paper1 (compulsory) / 卷一 (必修部份)
Sec A甲部 (MC 多項選擇題)：
呢part總共會有30條MC
其實不嬲MC都係出得好雜下
咩topic都出d
我個人感覺business既題目係多過a/c既
同埋題目通常都係好直接
冇咩fake人位 (但我唔排除果1%係會有)
但係 有時候識就係識
唔識既有時可能都幾難估到個ans
惟有靠撞啦 祝你好運啦咁就

Sec B乙部：
都係幾直接
會出5-7條短答題
基本上都只不過係寫番背好左既野出黎
間唔中用少少心機轉一轉d字眼 / 套用番落個case度就搞惦

Paper2A (elective – a/c) / 卷二甲 (選修部份 – 會計單元)
整體：
暫時觀察
sec A甲部會有4-5條問題 共30分
B會有3條 共50分
C就固定左係2揀1
1條係(有機會跨課題)fin a/c 財務會計
1條係cost a/c 成本會計
兩條一樣都係各有20分

Sec A 甲部：
做呢part題目既時候都比較快手
因為d題目都比較短
每條所佔既分數都係相對B&C較少
通常係6-7分一條
2012有條就9分 呢d係例外
整體而言 sec A旨在送分打底用

sec B乙部：
開始黎料
每條題目都會佔10幾分
少則14左右 多則20
多數都係介乎15-18分既

sec B就似番正常及偏難既水平
失分機會較高
有冇得摘星都要睇佢同埋sec C架啦
(前提係sec A唔失分 / 失一兩分)

Sec C 丙部：
正常黎講 出得係呢個section都係想篩走星 / 星星或以下水平既考生
所以會出得幾深 成份卷最深既部份就係呢part
fin a/c財務會計好有可能會跨課題
cost a/c成本會計有時反而仲易過fin a/c既題目
所以大家唔好因為驚cost a/c而即刻諗都唔諗就揀fin a/c
如果唔係分分鐘斷左自己米路
真係要識得揀…摘得星就一定要揀條最岩自己既題目
兩條你都識既 恭喜哂lol
咁你就擲公字啦下

*課程範圍分佈*
Paper1 卷一
整體：
暫時觀察
除左sample paper之外
我發現第5條可以話必定係a/c題目
分數會係6-8分左右
其他多數係business題目
有時都會有a/c concept 會計原則既
所以每次考試 唔理學校定DSE
會計原則都一定要背
起碼考DSE前要倒背如流先
因為可以話係必出咁濟
(如果elective係考a/c 會計單元的話)

Sec A甲部：
MC我就好難講會出咩課題
因為考評局堅係會乜都出
每個課題出一兩條咁
所以都冇得話咩課題會特別熱門架啦

Sec B乙部：
sec B都仲有得講下既
(冇講既就姐係暫時都未出過果課)
不過由於4份卷都出過唔同既課題
有好多都出過至少1次
所以我淨係講4份卷之中有邊d冇出過
(詳細出法 & 預計冇出過既課題既出法請見下一部份)
暫時得出既結果如下：
Business：
1. Hong Kong’s business environment

Personal finance：
1. Risks and returns
2. Personal financial planning and investments
3. Investor protection in Hong Kong

Paper2A 卷二甲
Sec A 甲部：
暫時得出以下結果：
1. Bad debts & allowance for doubtful debts (壞賬及呆賬撥備/備抵)
2. Depreciation (折舊)
3. Bank reconciliation statement (銀行對賬表) (難極有限)
4. Control account (控制賬目) (難極有限 例如淨係做個control a/c出黎就搞惦)
5. Accounting ratio (會計比率)
6. Cost accounting (成本會計) (會有1條 都係出得比較淺既)
7. 文字題 (computerized accounting system (電腦會計) / corporate governance (企業管治) (針對accounting而非business) / accounting concept (會計原則)) (多數會有獨立1條 & 混入其他題目出黎問)

Sec B乙部：
暫時得出以下結果 (開始有機會出跨課題題目)：
1. Bank reconciliation statement (銀行對賬表) (加深版)
2. Control account (控制賬目) (加深版 會有correction改錯部份)
3. Correction or errors (錯誤更正)
4. Partnership (合夥) (呢課永遠不死 CE年年都出 冇一年試過唔出)
5. Incomplete record (非完全記錄) (出呢課就要小心 事關執數技巧要求較高)
6. Cost accounting (咩都出 decision-making就比較少,會係sec C出現既機會較高)

Sec C丙部：
暫時得出以下結果 (fin a/c財務會計跨課題出沒注意)：
1. Correction of errors (錯誤更正)
2. Limited company accounts (有限公司賬目)
3. Incomplete record (非完全記錄)
4. Accounting ratio (會計比率) (除左計數仲有可能比意見 / 建議)
5. Accounting concept (會計原則) (塞分用 唔會出得深)
6. Cost a/c (成本會計) (decision-making出沒注意 就算冇 題目都會出得較深)

*題目類型 & 分數分佈*
呢度先會講有出過既課題既出法
後講冇出過既預計出法既

Paper1 (compulsory) / 卷一 (必修部份)
Sec A甲部：
頭先提過 好難講佢會出乜野
題目牽涉到既課題實在係雜到飛起
所以我就唔係度詳細講
不過由呢一點所帶出既啟示係
MC旨在考整體認識
而事實上 佢出得難極有限
唔會曲折離奇既
99%係直截了當果種
如果EAA有心陰考生 大概就會出1%難d既題目

Sec B乙部：
Business
1. Hong Kong and global economy
4份卷入面出過2次 (Sample + 2013)
2次都係問external factors x3,每次都係6分

2. Forms of business ownership
4份卷入面出過2次 (Sample + 2012)
推算可以問franchise既advantages (franchisor / franchisee角度) / sugg criteria assess franchisee / 其他ownership 既advantages
分數方面 兩次都係4分

3. Business ethics
4份卷入面出左3次 (Sample + Practice + 2012)
3次都係問responsibilities to stakeholders
不過其實呢課最主要既內容都係responsibilities
所以3次都係問呢d都唔出奇既
(咁當然大家可以拗 話corporate governance都出得
咁又真係既 只係EAA暫時冇出過咁解姐)
分數就介乎3-4分

4. Management functions
4份卷之中出左2次 (Practice + 2012)
可以問既有planning / organising等4個functions既內容 & gd goals criteria等
Practice出果條就有8分 2012就得4分姐
前者出果條分左3 parts 問得比較多內容
後者就得1part 問既就相對少左內容

5. Effective management
2013第一次問呢課
不過一問就問左2條 (Q6+7)
合共分數佔左sec B既1/4 (11/40)
呢個出法都令人心情幾微妙下
就咁睇黎 呢課都係溫熟d好
個人認為division of labour背得過
呢個principle都算常見
(econ人可以無視我 反正你地應該一早背過lol)
另外個人認為MBO都要至少記下advantages
其他就至少識個定義

6. Key business functions
4份卷入面出左2次 (2012 & 2013)
2次都都係要求考生套用番落去題目比既個案 / 現實生活入面
唔會直接問背左既functions / importance出黎
個人認為唔識應用既就比較麻煩 會容易失分
2012果條有4分 2013就3分

7. SME & entrepreneurship
暫時淨係係sample出過
果次問business plan elements
list左4個出黎之後就穩袋4分

8. Business communication
暫時淨係係2012出過
佔分唔多唔少咁
比左1個個案問violate左邊2個principles 總共4分

其他：
頭先冇提過Hong Kong’s business environment呢課
因為4份卷sec B乙部都冇出過呢課
要出既 我估都係好直接咁問內容就算
如果佢問香港d歷史 (經濟體系點樣轉變法呢類)
除左直接問 我都唔知佢可以點出
呢課要出現既 都係係MC出既機會較大
短答就低d啦

Personal finance：
1. Structure and role of financial market
4份卷入面出左3次 (Sample + Practice + 2012)
問既都係同fin products有關
有次就問左mutual fund
3條既分數呈遞減狀態
Sample(7分) -> Practice(6分) -> 2012(4分) (-> 2013 (冇出))
不過始終都出左3年
所以又唔好咁快落定論 話呢課之後唔會出
都係溫溫佢好d既 問題只係個深入程度架姐

2. Time value of money
4份卷入面出左2次 (Sample + Practice)
出呢課既大家真係要仰天長笑
因為佢2次都係問net present value同埋揀邊個alternative好
後者超低能 就算唔識計net present value一樣有可能撞哂2分番黎
因為兩part係獨立黎睇既
Net present value果part計錯左都好啦
如果咁岩比你撞中揀 / 唔揀既話
(當然仲要分別寫埋net present value係大過 / 細過0啦
考試就唔會出 = 0既 因為咁樣係揀定唔揀都得
大概出左會比人投訴)
咁就袋左2分架啦lol
同埋net present value其實都唔係好難計
比起maths既sequence易好多啦
所以呢6-7分都唔係咁難喇

3. Consumer credit
係2013出左第一次 其餘既卷都係冇既
不過佢唔似effective management咁一出出兩條
只係出左1條姐
今次就問左2個credit card advantages (4分)
同埋點解credit card company鐘意發卡比d有gd personal credit record既人 (2分)
所以溫呢課既時候都溫下credit card啦

其他：
至於risks and returns、personal financial planning and investments、investor protection in Hong Kong呢
除左personal financial planning and investments同埋investor protection in Hong Kong之外
個人認為risks and returns幾難出短答
唔通要考生用standard deviation黎計數咩 太深啦
我BA老師就話呢課計數既內容都係比較深
冇乜機會出到
出就出MC算啦
另外兩課要出既 我估又係直接問就算
最多個包裝 (問法) 整到奇奇怪怪咁
但係說穿了 咪又係答番背好左果d野落去
最多轉下字眼就搞惦

Paper2A (elective – a/c) / 卷二甲 (選修部份 – 會計單元)
Financial a/c 財務會計：
1. Depreciation of non-current assets (折舊)
4份卷入面出過3次 (Sample + 2012 + 2013)
暫時都幾常見下
總括黎講 題目可以要求做呢幾樣野：
- 計depre exp / NCA cost (要分cap exp / rev exp)
- 做AD & NCA a/c
- 講個depre method既名 / adv出黎
- (跨課題)問埋a/c concept (2012+2013都有咁出)
個人認為識做AD & NCA a/c係必需既
文字題就盡量記啦
因為depre暫時睇黎都係常見既題目
所以呢課既文字題出現既機會都比較高
都值得溫一溫佢

2. Bank reconciliation statement (銀行對賬表)
4份卷之中出過3次 (Practice + 2012 + 2013)
出既密度比起CE密左
2012仲出左係sec B
另外2條就出左係sec A
2012果條比起CE平時既出法難左
雖然都係要改bank a/c同埋做BRS
不過係bank statement同埋CB入面搵d errors出黎都搵死人
我做果陣睇到我眼都花埋 都幾痛苦下
出係sec A果2條就正常好多
2013呢條仲要係淺得離譜
BRS都慳番 做完cash at bank a/c就袋左6分走人
2012就係3條之中最正常架啦
係加多左條2分既文字題姐
問2 uses of BRS
說穿了 姐係問緊prepare BRS既adv x2

總結 BRS似乎係熱門既課題之一
最起碼都要識改bank a/c & 做BRS

3. Control account (控制賬目)
4份卷之中出左3次 (Sample + Practice + 2012)
暫時都係熱門既課題黎
Sample果條出得陰質d
比左個偽control a/c之後要考生rewrite佢
對control a/c認識較少既考生一定會以為淨係睇番items (i) – (iii)黎改就袋走7分
而事實上真係會有人咁樣錯法
真正做法除左要做埋呢3個items之外
仲要首先改番岩個format先
詳細做法就唔係度講解啦 詳見#5 Control account

Practice就出左係sec B
仲撈埋corr of errors
要做adjustments之餘仲要做suspense a/c
跟住果part就係a/c concept黎 唔多講
咁既出法都算正常
DSE一定係深過CE架啦
所以有跨課題既題目都唔出奇

2012果條就最易
做左control a/c同埋解釋一個prepare control a/c既理由就袋走7分
篩走cash sales同埋allowance for doubtful debts係好基本既要求黎
所以都係易既題目黎

4. Correction of errors (錯誤更正)
4份卷入面出左3次 (Sample + 2012 + 2013輕輕帶過)
Sample出左係sec B
2012出sec C
2013一出就淨係出係sec A 仲要佔得2分左右
個趨勢令人心情幾微妙下
大概最正常既出法係sample同埋2012架啦

Sample果條就係做8分既journal entries
Items數量中等 得6個 (item (i)細parts我當係各自1個)
2012就混埋Ltd a/c出 難度即時倍增
因為入面有好多issue of shares & deb既entries
又有連鎖效應
諗得唔仔細就好容易會中哂伏
2013…淨係改番一個violate左a/c concept之後既錯誤entry就搞惦

雖然呢課係2013出得幾少下
但係因為2013份paper2A整體黎講係淺左
所以都仲可以理解得到
相信除左EAA想份卷易之外
一般情況下 呢課一定至少會出係sec B
係sec C出現既機會都唔低
起碼有2012做前科先

5. Incomplete record (不完全記錄)
4份卷入面出左2次 (Practice + 2013)
Practice係sec C
2013係sec B 但係難度都唔低

Practice果條要求做FS
同埋撈左條a/c ratio既文字題 問limitations (4分)
FS items都撈左a/c ratio係度
砌數都係一個幾艱辛既過程黎
數與數之間既關係屬於牽一髮動全身果種
表面錯左一舊 實際上可能跟住錯埋3-4舊都唔定
比起2013既sec C 呢條總算正常番-.-

2013呢條都係正常既incomplete record
一樣係要求做FS 冇文字題 埋單總共17分
不過撈埋cash loss黎做
又係有好多數要自己砌
途中要自製cash & ACR & ACP & exp a/c
用黎搵番個cash loss & sales & pur & exp to be shown in IS
cash loss係做哂咁多個a/c、砌好哂咁多舊數之後先會搵得到
搵數既過程大致係咁：
(ACP a/c) pur -> COGS -> (mark-up搵) sales -> (砌好哂cash a/c其他數之後) cash loss
一錯左既 改起上黎都幾係野…
就算佢出inventory loss / computation of inventory
麻煩程度都唔會低得去邊
所以incomplete record永遠都係個幾麻煩既課題黎
雖然暫時黎講唔算出得好密
不過都係一個重點課題黎 唔可以鬆懈
如果唔係分分鐘失分失到呀媽都唔認得

6. Ltd a/c (連issue of shares and debentures) (有限公司賬目)
4次入面出過2次 (Sample + 2012)
Sample + 2012都係sec C
分別在於兩者出左幾多呢(兩)課既內容

Sample果條其實都唔係出得好深入
係個出法比較特別姐
Issue of shares & deben既內容計既野唔算超多

但2012果條計既數係極多
頭先係corr of errors都提過
呢條有好多issue of shares and deben既內容
同埋會有連鎖效應
或者淨係睇items d字都已經嚇親人
而事實上佢又真係幾駭人既
Journal entries果10分真係唔易喇
BS果7分相對之下 失分既機會就冇咁嚴重

睇番呢2條做參考
DSE似乎唔會再好似CE咁
比完一大堆items考生之後 做完FS就閃得
估計就算真係咁出法
都會混左一堆issue of shares & deben既內容入去
務求提升難度
篩走一堆考生走先
所以溫呢課既時候
要放番多d時間落issue of shares & deben度
唔可以再淨係掛住做FS咁簡單

題外話：
如果cost a/c唔係差 其實不如做cost a/c仲好
可能EAA費事揀左呢條既人失分失得太勁
所以補番條3分a/c concept黎打下底咁

7. Partnership (合夥)
4份卷出足4次
每次都係sec B
頭先係課程範圍分佈果part已經強調過呢課係永遠不死
雖然AL既密度已經低左 大約隔年先出1次
不過無論係CE定係DSE都好 呢課都係年年有出
見到咁既形勢都唔溫到呢課熟一熟既就真係抵你冇5**
有5*都可能要偷笑
唔係我把口毒 而係事實證明一切

問題只係在於點出法架姐
Sample做admission + IS + cap a/c
Practice做retirement + revaluation 仲加左a/c concept
2012做realisation + bank a/c + cap
2013做retirement + BS + cur 再加條revaluation’ usage文字題
(姐係點解要做revaluation)
4次入面淨係出左1次dissolution
不過講真 反正都知DSE可以話係必出partnership
溫埋dissolution都唔會走雞架啦

其實出dissolution既 某程度上都幾正
因為有得check數 可以100%肯定自己岩定錯
做完realisation + cap a/c
再自製 (如果題目冇要求) bank a/c就一眼睇得出
兩邊bal到就必岩架啦
反而BS bal到唔係100%岩
唔好唔記得左唔會影響bal既errors既存在
咁岩冇做到個double entries之類 一樣可以bal到
但係事實上已經錯左架啦

8. Financial analysis - a/c ratio (財務分析 – 會計比率)
4份卷入面出左3次 (Sample + Practice + 2013)
Sample同2013出左係sec C
Practice係sec A+C

Sample雖然出既內容少 但係比較深
2013就要計好多ratio 但係幾淺
最多要求比埋ways to improve (屬另一part既financial analysis)& comment
但係難極有限

Practice sec A果條只係係咁耳計2個ratio就袋走3分
sec C就混入做FS既items入面
再加條4分limitations文字題
其實a/c ratio limitations同FS limitations都有相似既地方
例如係冇包qualitative factors & different companies adopt different a/c policy咁樣

相比CE
a/c ratio係DSE既出現次數密左幾多下
雖然唔係次次都直接計ratio / 問comment
有時會混入去FS度咁樣
不過都足以證明呢課係DSE既重要性比起CE更強
放番多d時間落去溫下會比較好

9. Accounting principles (會計原則)
4份卷入面又係出足4次
問題在於出左1/2 parts
問法不外乎name & def & explain
唔難得去邊
雖然唔算極度直接
每次都要refer番個實際情況黎做
不過要應用都唔係難

呢課屬於陰魂不散類
就算唔獨立出一條
都會混入其他題目度出埋
通常每part佔2-4分左右咁樣
最少出1part
出2parts都唔出奇
所以係繼partnership之後既另一必讀課題

其他：
1. Accruals and prepayments (應付項目及預付賬款)
通常都係混左入去FS度出架啦
要獨立出唔係唔得既 不過機會幾低下
因為獨立出既實在太容易
整個a/c有幾難 所以出左=送分咁濟

例如用CE做參考既
我印象中試過混埋a/c concept黎出
要做個rent a/c咁樣
再加埋解釋principle
成條混埋就有10分
個a/c值6分 principle1個值4分
抵到爛啦真係

2. Bad debts and allowance for doubtful accounts (壞賬及壞賬準備金)
其實我認為DSE都有機會用呢課獨立出一條
問法就係做bd & allowance a/c
再唔係加多個ACR a/c
真係出左既 大家又應該要仰天長笑
因為呢類題目又係送分既
1997 CE Q1就係一條可供參考既獨立題目：


3. Financial analysis (horizontal / vertical / trend etc) (財務分析 – 水平 / 垂直 / 趨勢)
呢課唔係CE syllabus之內
係DSE度似乎都幾冷門
暫時未出過獨立題
最多係2013混入a/c ratio出
問ways to improve liquidity\
成條20分 呢part佔左3分咁大把姐

估計獨立題出法最少要求整個horizontal之類既analysis
可能再加埋文字題
混入其他課題既 (大概會係a/c ratio) 就咁問下文字題就算

Cost a/c 成本會計：
1. Cost classification concept and terminology and classification of costs (成本分類、概念及專門用語)
4份卷入面出足4次
Sample係sec A出左條獨立題
要計4舊cost
計完就袋走7分 都幾筍下

Practice就係sec C既cost a/c出現
只係出左1part 問咩係sunk cost & opportunity cost (econ人萬歲)
答完就袋走4分

2012都有係secA獨立出左1條
要計3舊cost
呢條超爽 總共有9分帶走
另外係sec B一條cost a/c入面出左3parts (題目總共有4parts)
問direct & indirect cost分別同埋比EG
(要用題目入面既cost做EG 唔可以自己舉另外既EG)
再計unit production cost
最後計product selling price
夾埋就袋走9分 (4+3+2) 已經係成條cost a/c既一半黎
然後係sec C既cost a/c出左1part
計total fixed & variable cost
又係送分用 4分已穩袋

2013就係sec A cost a/c出左1part (題目總共有3parts)
計job既selling price既同時
要計埋prime cost & production cost & total cost出黎比人睇
盛惠6分

總括黎講
呢課都係必讀架啦
分數方面就有d難估
少則4分 多則9分都得
而常見出法就如下：
- 文字題：問cost既definition & EG & 分別
- 數字題：計唔同既cost 例如係prime cost (=direct cost)

2. Job costing (分批成本計算法)
4份卷入面又出足4次
Sample係sec B果條cost a/c入面出左2parts (題目總共有4parts)
要整張statement黎計overhead (OH) & 計2個departments (dept)既OH absorption rate (OHR)
再用absorption costing method (AC)計一個special order既selling price
性質其實姐係job cost
呢度佔左10分 係成條題目既一半

Practice係sec B果條cost a/c既3parts入面出左2parts
又係要計OH
另外仲要計under-/over-absorbed manufacturing (M) OH
同埋解釋2個點解用predetermined OHR (POHR)好過用actual OHR (AOHR)既原因
做完就袋走6分 姐係成條題目既1/3

2012係sec B果條cost a/c既5parts入面出左2parts
先計budgeted fixed (F) OH
再計2個dept既POHR
計完就袋走9分 = 成條題目既一半分數
OH要計就唔難 係煩姐
因為條題目冇講到邊種OH係用邊種allocation base
要自己用常識推斷
跟住分OH既時候都幾麻煩
最後仲要分埋service dept d OH比production (pro) dept先收得工
不過算啦 要喇分就要付出架啦
EAA冇可能下下送分比考生既

2013只係係sec A既cost a/c出左2parts
先計PHOR (plant-wide既)
再講間公司用宜家呢個allocation base (direct labour hr)背後既理念
以我理解
姐係解釋點解佢要用direct labour hr 又唔用其他allocation base咁樣
10分入面佔得4分 (2+2)
係咁多份卷之中既比例係最少既

總括而言
我都唔想下下咁講
但係睇個趨勢 呢課堅係必讀
分數就介乎6-10分
常見問法如下：
- 計POHR & pro cost & selling price
- 分OH (仲要自己玩配對遊戲 搵番OH相應既allocation base)
而文字題就冇咁常見
如果要問 可以比較AOHR & POHR
問下點解會有under- / over-absorbed OH之類

3. Marginal costing (邊際成本計算法)
4份卷入面出左2次 (Sample + 2013)
Sample出左係sec C
4parts入面佔2parts
問左AC同MC既inventory valuation分別
同埋用AC (+FIFO = first-in-first-out method)黎做IS
FIFO係指緊處理inventory既手法
先賣走(out)最先買既inventory (in)
分數總共係7分 勉強係偏高 (全條20分)

2013就狼死左一倍
都係出係sec C
但係就佔左成14分 (全條20)
姐係7成分數orz
因為入面d costs計起上黎比較複雜
差唔多每舊都要計一輪先砌得入去IS度
難就唔算難 d items都唔難理解
但係做起上黎就好煩
好易會有連鎖效應出現咁樣

總括而言
暫時黎講比起cost classification & job costing出得冇咁密
分數方面變動都較大
不過始終都係同IS有關
所以分數低極有個譜
除非d數唔使考生點砌架姐
出法冇乜好講
不外乎做IS同埋文字題
例如係比較AC同MC係inventory valuation上既分別
同埋兩者既好壞處

4. Cost-Volume-Profit analysis (CVP) (本量利分析)
4份卷出足4次 (又係咁?)
就算係AL 04開始都係年年出
於是大概CVP係cost a/c入面永遠不死既一課黎
而每年DSE都一定會出cost a/c
所以係DSE入面應該都係永遠不死

Sample出左係sec C
不過只係得5parts之中既1part
仲要係計breakeven point (BEP)咁大把
計完就袋走3分 佔左成條既1/6都唔夠

Practice又係係sec C出左
不過今次就正常好多
5parts入面出左4parts
佔左16分 = 全條8成既分數
先有BEP同埋margin of safety (MOS)做前菜 (3+2 = 5分 爽)
後有CVP模式既decision-making (d-m)同埋sales mix版BEP做主菜同埋甜品
(6+5 = 11分)
CVP模式既d-m姐係變一變d V / F cost (C)
再問好唔好做呢個變動
sales mix版BEP姐係規定左2個products入面其中一個product既volume
再計另一個product既volume (題目冇呢方面既規定)
CVP版d-m通常都係做IS黎比較前後contribution margin (CM) / net profit (NP)
(前者係要前後個FC都一樣先可以咁做 後者雖然費時 但係就最穩陣)
sales mix版BEP就要計番假設只賣規定左volume既product既NP
(=uncovered FC 因為實際上仲有另一隻product補上)
再代番呢舊uncovered FC入去BEP條公式度計番BEP
又係果句 唔難但係煩
d資料要執得好齊
唔係就會有連鎖扣分效應
所以與其話係考知識
不如話係考你做人小唔小心
咁仲適合

2012果條都唔弱
呢條出左係sec C
佔左20分入面既15分
姐係7成半分數
前菜又係好鬼開胃
計完total FC & VC就食左4分落肚 (2+2)

得果4分就唔夠喉?
再食埋BEP & CVP版d-m呢2parts主菜都飽左一大半
佢地佔左11分 (5+6)
呢度既BEP就複雜左 多左變動
唔係就咁計就食哂5分
而CVP版d-m都係有2個選擇
變動都係複雜左

仲嫌唔夠飽就食埋d-m啦
不過呢度就唔多講住

2013係sec B出左條純BEP
又係佔左15分 總共有7parts
但係每part佔得果2-3分
呢條比起Practice同埋2012就弱智左一大半
先計CM ratio & BEP sales & MOS
跟住加左個5% commission on sales之後
又做多次CM ratio & BEP sales
今次就加埋effect of sales commission on BEP sales
再加多part d-m
但係只係加多左1個變動 就係sales rev +$100,000
比起頭先果2條 好明顯就弱智左好多啦
最後就問management點解咁緊張MOS既下跌
我既理解姐係解釋MOS既象徵意義

總括而言
其實我唔多信呢課個趨勢會好似sample咁出得咁少分
多數係低極有限
同埋呢課係sec C出現既機會好高
好似Practice果條咁出番個CVP版d-m同埋sales mix版BEP
咁都已經佔左成條既一半分啦
而且又可以煩到d考生
EAA不知幾鬼開心
所以又係果句 咁都唔讀就抵你冇5**

5. Decision-making (成本計算在決策中的功能)
4份卷入面出左3次 (Sample + 2012 + 2013)
Sample係sec C果條cost a/c既4parts入面出左2parts
問左如果用relevant (R) C approach計 應唔應該接個order之後 (6分)
再比2個做decision既時候要考慮既factors (fin factors以外) (4分)
呢10分唔係易袋 都有番咁上下難度
尤其係RC approach果part
後面果part背左就識 唔背就試下吹

2012就特別d
先問CVP果個情況既1 fin factor (2分)
再問另一個情況既d-m (3分)
今次係問hire equipment or not
佔左全條題目既1/4分數

2013比起2012果條易左一半
1part問base on calculations above
應唔應該close shop C (本身成日有net loss既其中一間分店)
呢度2分
下一part就係問2個non-fin factors (4分)
佔左成條既3成分數
都唔算多啦

整體而言 加埋個人經驗
分數方面
呢課出既密度算高
雖然唔係每次都佔咁多分
但係都唔可以睇少
factors有得背都話好d
個人認為呢課計數既部份係cost a/c入面最深既部份黎
失分機會較高
所以都要重視
但係如果冇時間既 咁就著重番CVP同埋job costing
呢課識識地都由佢啦

計數方面
常見問法如下：
- accept a special order or not
- make or buy (=outsource) a component
最難既問法係eliminate a unprofitable segment or not
同埋retain or replace existing equipment
呢2個都有可能出 但機會比起上面果2個低

sugg factors方面
冇背既話 冇番咁上下對公司運作既認知都幾難吹得頭頭是道
而且通常出親呢課都會問呢d factors
至少2個 最多3個
分數就每個factor 2分 姐係4-6分
所以最好都係背左佢先穩陣d
2012就試過發癲 問fin factor
但一般黎講 係問non-fin factor居多
睇下AL呢課既題目就知道

Fin a/c與cost a/c比較：
分數：
做個小小統計
除左2013之外
其餘3份卷既fin a/c同埋cost a/c既分數分別係53同埋27
比例大致係5 : 3
(唔包sec C 因為入面果2條一定係fin a/c同埋cost a/c各佔20分
比較黎冇意思)
2013就出多左2分fin a/c
變左55 & 25
但係比例轉得唔多 就唔計出黎

如果sec C揀左fin a/c
比例就會係7 : 3
揀cost a/c就會係5 : 5 -> 1 : 1
亦即係fin a/c & cost a/c各佔paper2A一半分數
點都好啦 3成cost a/c就走唔甩架啦
fin a/c就至少佔全卷一半分數

難度：
其實如果本身個底打得好
又有間唔中重溫過以往學過既課題
fin a/c衰極有限

另外
事實上 DSE既cost a/c難極都好有限
睇下AL個distribution table都大概知咩事
而且因為宜家只係考DSE 唔係AL
所以題目都係出得直接簡明d
我想強調既係 唔好因為cost a/c係新野就淆
一面倒咁衝去揀fin a/c
fin a/c分分鐘就會蝦果班以為揀fin a/c實冇死既考生
陰到佢地得番唔夠一半既分數
就算cost a/c唔係好熟都好
都考慮下揀佢啦

*與2012 DSE之比較*
(有待更新)
作者: 小雪冰    時間: 2-5-2013 15:28
本帖最後由 小雪冰 於 7-2-2014 15:23 編輯

DSE試題分佈表

最後更新：
24/5/2013 新增paper2A financial + cost accounting

溫馨提示：
1. 題號最前面會有A / B / C作為sec ?之代號
例如C8a = sec C (8a)
以便識別題目難度

2. 若不明白本表所採用之簡寫
請移玉步到#50 本notes簡寫對照表查看
(建議使用ctrl + f方或進行快速搜尋)

3. 若要查閱DSE詳細分析
請移玉步到#66 DSE分析 (內含2013年內容)

Paper 2A (elective - a/c)
Financial accounting
SamplePractice20122013
1. Miscellaneous (Compulsory part)
2. Accruals & prepayments
3. Bad debts
4. DepreciationA1 (計NCA cost + 有文字題) A2a (計depre exp + 做AD a/c)A2ab (做2個NCA a/cs)
5. Bank reconciliation statementB6b (rewrite BS) + C8a (文字題)A1 (update bank a/c + BRS + 文字題)B5 (update bank a/c + 做BRS + 文字題)A1b (update bank a/c)
6. Control accountA2 (rewrite control a/c + 做BS extract)B5a (sales control)A1 (sales control + 文字題)
7. Correction of errorsB6aA3b (journal entries) + B5b (suspense a/c)C9a1 (journal entries ; 有issue of shares and debentures成分)
8. Single entry & incomplete record
C9a (incomplete record版IS + BS)
9. Limited company accounts (包issue of shares and debentures)
C9a (IS + BS) C9a2 (BS)B5 (IS + BS)
10. PartnershipB5b-d (partner' admission + IS + cap a/c)B6a (revaluation a/c + cap a/c + BS)B7 (realisation a/c + bank a/c + cap a/c + 文字題)B4 (partner' retirement + cap a/c + BS + cur a/c + 文字題)
11. Financial analysis (ratio / horizontal / vertical etc)C8b-e (計2個ratio + 文字題 + 2 other factors)A3a (計2個ratio) + C9b (文字題) C7 (計6個ratio + comment + suggestions)
12. Accounting prinicplesB5a (文字題)A3c (文字題) + 5c (文字題 - qualitative characteristics) + 6b (文字題)A2b (文字題) + C9b (文字題)A1a (文字題) + 2c (文字題)
13. Information & communication technology applications in accountingA4 (文字題)A4 (文字題)
14. Ethical issues in accountingA3 (文字題 - corporate governance)
15. MiscellaneousC9e
Financial accounting總分 (sec A+B only) (最多80分)53535355


Cost accounting
SamplePractice20122013
1. Cost classification concept and terminologyA3 (計各種cost) + C9a (文字題)C8b (文字題)B6a (文字題)
2. Job costingB7ab (allocate overheads + 計job cost)B7 (計POHR + unit production cost + over-/under-absorbed OH + 文字題)B6b-d (計POH + PHOR + P unit production cost + selling price)A3 (計PHOR + 文字題 + selling price)
3. Marginal costingC9bc (文字題 + IS)A2 (以AC做IS + 文字題)A4 (以MC計各種value)C8ab (做一間分店既IS + 做成間公司既IS)
4. Cost-Volume-Profit analysisC9d (計BEP)C8acd (計BEP + MOS + CVP版decision-making + sales-mix版BEP)C8ab (BEP + CVP版decision-making)B6 (計一次CM ratio + BEP + MOS ; 再計新既CM ratio + BEP + 做CVP版decision-making + 文字題)
5. Decision-makingB7cd (accept or reject + 2 other factors) C8ce (1 financial factor + hire or not)C8cd (eliminate unprofitable shop or not + 2 other factors)
Cost accounting總分 (sec A+B only) (最多80分)27272725
作者: 小雪冰    時間: 24-5-2013 19:37
本帖最後由 小雪冰 於 15-3-2014 21:21 編輯

高中會計資訊

中學程度會計考試
1. Accredited Accounting Technician Foundation Examination (AATFE)
考核內容與BAFS相同，AATFE Paper 2 = HKDSE BAFS Paper 2A
試期一般為7月及12月
大約3月會有優惠套裝 (Paper 1&2 + Past Paper + 網上教材 + 講座)
可當作HKDSE BAFS的模擬試
網址: http://www.hkiaat.org/index.php/qualification/AATF/305/

2. London Chamber of Commerce and Industry International Qualifications (LCCIIQ)
Level 1 Book-keeping
Level 2 Book-keeping and Accounts
Level 3 Accounting / Accounting (IAS)
一般版本以英國制度考核
IAS版本以國際制度考核
HKDSE BAFS是兩者的混合體，請報考前留意
考核內容與BAFS部分相同，程度較BAFS簡單(合格率極高)
試期一般為4月、6月及11月
可以直接報考Level 2或3考試(不用逐級考)
經學校團體報名可以獲贈免費課堂及教材
可以學習額外會計知識
部分會計文員工作需要LCCI Level 3認可
LCCIIQ與HKDSE BAFS考核內容對照表: http://www.hksc.edu.hk/docs/lcci2008.pdf
網址: http://lcciasia.com/content.php?id=38&lang=1

中學會計比賽
HKICPA Accoun非法售賣tition
於10月至11月中報名
網址: http://www.hkicpa.org.hk/en/become-a-hkicpa/exam-bafs/cpa-bm-case/

大學資助會計課程
1. CityU College of Business (Bachelor of Business Administration) (JS1001)
2013年中位數: 29 下四分位數: 28
2014年計算方法: 4C+1X (English x2, Maths x1.5, others x1)
2013年Band A: 9位學生搶1個學位

2. HKBU Bachelor of Business Administration – Accounting (JS2110)
2013年平均數: 22.16 中位數/下四分位數: 22
2014年計算分法: 4C+1X (All x1)
2013年Band A: 51位學生搶1個學位

3. PolyU BBA (Hons) in Accounting & Finance (JS3466)
2013年平均數: 186
2014年計算方法: 4C+1X (English/Maths x10, Chinese/LS x7, electives x5)
2013年Band A: 10位學生搶1個學位

4. CUHK Professional Accountancy (JS4240)
2013年上四分位數: 28 中位數: 27 下四分位數: 26
2014年計算方法: 4C+1X (All x1)
2013年Band A: 3位學生搶1個學位

5. HKUST Business and Management (JS5003)
2013年中位數: 39 下四位數:38 最低:36
2014年計算方法: English x2 + Maths x2 + Best 4 x1
2013年Band A: 3位學生搶1個學位

6. HKU Bachelor of Business Administration in Accounting and Finance (JS6781)
2013年上四分位數: 33 中位數: 32 下四分位數: 31 最低:29
2014年計算方法: 4C+2X (All x1)
2013年Band A: 4位學生搶1個學位

7. LingnanU Bachelor of Business Administration (Honours) (JS7200)
2013年平均數: 21.1
2014年計算方法: 4C+1X (All x1)
2013年Band A: 58位學生搶1個學位

自資會計學士課程
計分方法: 必修 4 科  + 選修 1 科
分數年份: 2013年
學院平均最低25%50%75%最高
公大 1919
恆管 19
樹大18.4
科專 17 19
珠海17 151719
明德17
東華16.14
明愛15.62

自資會計副學士課程
分數年份: 2013年
學院平均最低25%50%75%最高方法
港大18 2L3B
理大 1517 2L3B
城大 10 222L3B
浸大14.79 121617 2L3B
科專 10 192L3B
恆管 14 4C1X
嶺大 10 182L3B


自資會計高級文憑課程
計分方法: 中文 + 英文 + 最佳 3 科
分數年份: 2013年
學院平均最低25%50%75%最高
港大*15
保良14.8
中大14.33 101415
明愛14
職訓14
港專 10 17
嶺大 11 14
能仁11 111111
*3年課程
作者: jeffy6d    時間: 29-7-2013 23:45
其實trade receivable and trade payable無消失
而個人認為...accounts receivable and accounts payable係不等同trade receivable and trade payable
作者: kan1011    時間: 28-8-2013 16:40
巴打你打得好詳細啊，好有用，真係多謝曬你
不過係咪未打曬? 希望你可以完成埋佢啦，真係超有用
作者: 小雪冰    時間: 28-8-2013 18:53
回復 70# kan1011
唔使客氣
幫到你我都好開心~

係呀未打哂架
呢排hea左 lol
我盡量抽d時間出黎 做得幾多得幾多啦
作者: chiuandy123    時間: 28-8-2013 23:19
本帖最後由 chiuandy123 於 29-8-2013 17:15 編輯
巴打你打得好詳細啊，好有用，真係多謝曬你
不過係咪未打曬? 希望你可以完成埋佢啦，真係超有用 ...
kan1011 發表於 28-8-2013 16:40



   呢到唔係高登
作者: peterlee810    時間: 5-1-2014 14:45
可以mail傾？peterlee810@gmail.com
Thanks
作者: coco0912    時間: 7-2-2014 02:33
想知道仲會唔會繼續更新....?!!?!?
作者: 小雪冰    時間: 7-2-2014 15:18
本帖最後由 小雪冰 於 7-2-2014 15:32 編輯

回復 74# coco0912
實不相瞞 宜家懶左好多orz
冇乜動力更新住-.- 唔好意思

不過岩岩business environment加插左其他人所寫既新內容
詳情係#31、33、68可見
作者: 14588563    時間: 7-2-2014 16:31
回復  coco0912
實不相瞞 宜家懶左好多orz
冇乜動力更新住-.- 唔好意思

不過岩岩business environment加 ...
小雪冰 發表於 7-2-2014 15:18



正常..見到無人流仲邊會有心機寫
作者: 小雪冰    時間: 9-2-2014 18:42
回復 76# 14588563
明你咩意思既
不過事實上 最主要既原因真係我懶左...lol
作者: 14588563    時間: 9-2-2014 21:10
回復  14588563
明你咩意思既
不過事實上 最主要既原因真係我懶左...lol
小雪冰 發表於 9-2-2014 18:42



二種我都體驗過
一種係靜到啊媽都吾認得 一種係多人到比人罵到啊媽都吾認得
作者: coco0912    時間: 16-2-2014 02:07
本帖最後由 coco0912 於 16-2-2014 02:08 編輯

回復 75# 小雪冰

沒關係...加油！
作者: jenjenho    時間: 26-2-2014 14:39
Your information is really useful I really appreciate it
As i am a current dse student taking bafs, is it possible for you to email these pieces of information into my email? thanksss a lot
jenjenho@yahoo.com.hk.
作者: 小雪冰    時間: 26-2-2014 18:06
回復 80# jenjenho
多謝你先~
但係我唔知我自己d copy會唔會唔up-to-date
你就咁copy d內容落word度應該都ok?
作者: jenjenho    時間: 26-2-2014 18:26
This is because the information is too long and i cant copy all directly
Could you send it to me?
Sorry
作者: 12170916    時間: 1-2-2015 15:42
hi 你d concept 好清而且又易明白 very nice！！！
如果你有做私補我一定搵你！！！
BTW你會唔會考慮繼續更新？
作者: 小雪冰    時間: 1-2-2015 17:17
回復 83# 12170916
haha多謝兄台你既抬舉lol
不過過左咁耐冇特別溫番DSE既野 又冇同人補BAFS
所以我可能都唔記得哂DSE d野lu lol
於是應該就更新唔到了
真係唔好意思orz
不過我之前係度寫既野可以幫到你既 咁我都覺得好好架啦haha
作者: daveyiuty    時間: 2-2-2015 07:41
本帖最後由 daveyiuty 於 2-2-2015 07:44 編輯

而家我都在睇樓主依個post
之不過我唔係考DSE, 而係大學讀緊A&F
完全聽唔個鬼佬自Hi講D咩
希望得閒樓主就update下Account 果part
如果唔係好有可能一個大學生跑了去補習社補習.....
作者: 小雪冰    時間: 23-4-2015 20:01
回復 85# daveyiuty
IC 你係咪以前冇讀過BAFS呢~
所以宜家讀A&F果陣 就要追番哂D基本功
UM 咁既話 希望我今個SEM BREAK有時間更新一下A/C果部份啦
雖然唔知可以做到幾多
不過知道呢個帖幫到你 我都覺得好開心haha
作者: ken146539    時間: 28-5-2015 23:01
用中文讀BAFS讀表視有好多都睇唔明
作者: 小雪冰    時間: 29-5-2015 10:25
回復 87# ken146539
因為我係用英文讀BAFS
所以唔識中文既用詞
只可以用番英文
所以真係唔好意思-.-
作者: a2005147    時間: 28-7-2015 17:53
好有用
感謝樓主
咁用心整理咁多資料
作者: lilywooily    時間: 26-8-2015 21:09
謝謝，你的notes真的幫助了我很多，請問你還會更新嗎?
作者: Doraemonx    時間: 1-2-2016 13:54
Good



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