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Archived Discussion => Business Studies => 2013 => Exam Discussion => Victoria => Accounting => Topic started by: sam.utute on November 09, 2013, 09:09:03 pm

Title: Accounting Exam Discussion Thread
Post by: sam.utute on November 09, 2013, 09:09:03 pm
Hi all,

Please use this thread for all post-exam discussion. I've started it now just to keep things from getting messy later on.

Good luck to all of you on Monday; I hope that the hard work pays off!

I will sticky the thread with suggested solutions and the copy of the exam.

Wishing you all the best,
Sam :)

P.S. If you email me a copy of the exam, I will have suggested solutions up on the same day.

Title: Re: Accounting Exam Discussion Thread
Post by: jason pham on November 10, 2013, 03:12:31 pm
Good luck to you!!
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 01:10:41 pm
Someone upload the exam pl0x
Title: Re: Accounting Exam Discussion Thread
Post by: Faith-PoweR on November 11, 2013, 02:20:55 pm
feeling so depressed after walking out of the exam room. left around 40 marks blank due to poor time management.  :'( :'(
was aiming for 40, but now it seems like the most i can get is low 30.
argh
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 02:26:29 pm
feeling so depressed after walking out of the exam room. left around 40 marks blank due to poor time management.  :'( :'(
was aiming for 40, but now it seems like the most i can get is low 30.
argh

Aww :( Was it super long?
Title: Re: Accounting Exam Discussion Thread
Post by: b_blah on November 11, 2013, 02:29:14 pm
I told myself I would read the god damn question yet when it came to performance evaluation I failed to see that net profit for the business remained the same over the years hence my answers would be wrong. Probably can't even get 1 mark out of 4 for that one urgh. Just so pissed.
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 02:31:30 pm
Sorry if this makes anyone feel bad, but I NAILED THAT EXAM!

I'll upload when I get home. :)
Title: Re: Accounting Exam Discussion Thread
Post by: itsdanny on November 11, 2013, 02:31:51 pm
Did anyone else find this exam was too quick?
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 02:33:24 pm
I've got a copy of the exam :)

Writing solutions now.
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 02:34:17 pm
Did anyone else find this exam was too quick?


I didn't find it quick, but not long either.
Title: Re: Accounting Exam Discussion Thread
Post by: b_blah on November 11, 2013, 02:34:24 pm
Did anyone else find this exam was too quick?

I felt it was pretty short to be honest, finished with like half an hour to go
Title: Re: Accounting Exam Discussion Thread
Post by: unmotivated on November 11, 2013, 02:35:13 pm
I had heaps of time left at the end (20 min) to go over what I did. Found it pretty easy. Although the last question was tricky and the stock card was hardish
Title: Re: Accounting Exam Discussion Thread
Post by: mdotwillo on November 11, 2013, 02:36:34 pm
Ffs, I didn't add GST in the last question.

I showed all my working out and got the correct figure (before you multiply that figure by 1.1). Will that still be 0/4?

Also, with that additional information for the General Journal entries (Q8), were you meant to assume that Inv. 44 had already been through the reports? The fact it was 7 marks really threw me because it would normally be 2 marks x 4 extra entries.

I did $1000 DR 'Prepaid Sale Revenue' and $1000 CR 'Sales', but then I did cost of sales and stock control also, which has to be wrong.
Title: Re: Accounting Exam Discussion Thread
Post by: b_blah on November 11, 2013, 02:37:07 pm
Since its the first year of only having one exam it may be hard to predict but what do you think the a+ cut off will be
Title: Re: Accounting Exam Discussion Thread
Post by: teexo on November 11, 2013, 02:37:08 pm
I was happy with the length, it seemed pretty short compared to previous years
Title: Re: Accounting Exam Discussion Thread
Post by: itsdanny on November 11, 2013, 02:41:04 pm
By the way, is it required to show working out for the last question to receive the full 4 marks?  ???
I'm aware that the Working out space is only there to assist you in gaining marks, but ... I had already done the working out in the Qn book, so I just didn't feel the urge to recopy everything down into the Answer booklet again, so I just filled in the figure.
Title: Re: Accounting Exam Discussion Thread
Post by: massachusetts8 on November 11, 2013, 02:42:01 pm
I found it quite good, there were a lot of tricks in it and it was a good difficulty! :D
I had 15mins left to check but I do wish I had more time to check it over thoroughly haha
Don't fret guys! VCE Accounting is finished!  :D :) 8)
Title: Re: Accounting Exam Discussion Thread
Post by: vididid on November 11, 2013, 02:43:54 pm
With question 8 the wages were payed in July not June the reporting period so is the only thing we had to do record the accrued expense?
Title: Re: Accounting Exam Discussion Thread
Post by: teexo on November 11, 2013, 02:44:18 pm
A+ cut off definitely somewhere above 90/100 I think
Title: Re: Accounting Exam Discussion Thread
Post by: T335t4r on November 11, 2013, 02:51:24 pm

Also, with that additional information for the General Journal entries (Q8), were you meant to assume that Inv. 44 had already been through the reports? The fact it was 7 marks really threw me because it would normally be 2 marks x 4 extra entries.

The fact that it was worth 7 marks and there was 3 lines left threw me off as well, ended up second guessing myself and changing my sales revenue to debtors control :(
Title: Re: Accounting Exam Discussion Thread
Post by: abcdqdxD on November 11, 2013, 02:55:35 pm
A+ cut off definitely somewhere above 90/100 I think

Agreed, relatively straightforward exam
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 02:56:50 pm
Q8 Only required adjustments and corrections, meaning, the sale that would be recorded in the Sales Journal would not have had to be recorded in the General Journal.

I did, however, add the sale on top of the Sales alread (Sales + 5000) Big ambiguity there so I decided to treat it as if the transaction had been completely ommitted
Title: Re: Accounting Exam Discussion Thread
Post by: Hayes451 on November 11, 2013, 02:57:39 pm
How did everyone handle the customs duty in question 3?

Period or Product Cost?
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 02:58:36 pm
How did everyone handle the customs duty in question 3?

Period or Product Cost?

I treated it as Period because it said 15% on ALL goods. Because they didn't ask how you treated it afterwards, I just left it as a period cost.
Title: Re: Accounting Exam Discussion Thread
Post by: Hayes451 on November 11, 2013, 02:59:15 pm
I treated it as Period because it said 15% on ALL goods. Because they didn't ask how you treated it afterwards, I just left it as a period cost.

Yeah i did the same
Title: Re: Accounting Exam Discussion Thread
Post by: unfamila on November 11, 2013, 02:59:27 pm
I think i went OK.
Some things i wasn't sure about, In Q1 did the prepaid sales refer to sales sales invoice?
I had some confusion over the scooter too.
And with the last question I took the bad debts instead of leaving it >:(
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 03:04:03 pm
I think i went OK.
Some things i wasn't sure about, In Q1 did the prepaid sales refer to sales sales invoice?
I had some confusion over the scooter too.
And with the last question I took the bad debts instead of leaving it >:(

I don't think it did...I think the Prepaid Sales Revenue was just a seperate thing altogether because the Invoice has $1440 which is consistent with the markup on stock.

Don't beat yourself up! They were fairly ambiguous tricky questions and if you showed working you should be fine to get maximum marks.
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 03:05:13 pm
What did everyone get for the stock gain in Q8? Curious :P Reminded me of the 2009 exam.
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 03:05:57 pm
I did pretty good not as good  as I hoped the exam itself was easy imo but there was tricks me and many ppl allocated the customs as product because it can be allocated so the cost comes to 71
I lost 3 marks that I know of :(((
One mark for stupid mistakes and 2 marks in the trial balance question I adjusted cost of sales and sales basically the whole invoice and apparently it's already recorded. 
:( I'm bound to lose more marks somewhere else as well.
I got 550 Haha it was pretty sneaky
Title: Re: Accounting Exam Discussion Thread
Post by: T335t4r on November 11, 2013, 03:06:21 pm
Why isn't the customs duty a product cost? It's clearly attributable to the scooters. 15% on each scooter. Did I misread it?
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:07:35 pm
What did everyone get for the stock gain in Q8? Curious :P Reminded me of the 2009 exam.
550 stock gain (the drawings played a part)
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 03:08:50 pm
I did pretty good not as good  as I hoped the exam itself was easy imo but there was tricks me and many ppl allocated the customs as product because it can be allocated so the cost comes to 71
I lost 3 marks that I know of :(((
One mark for stupid mistakes and 2 marks in the trial balance question I adjusted cost of sales and sales basically the whole invoice and apparently it's already recorded. 
:( I'm bound to lose more marks somewhere else as well.
I got 550 Haha it was pretty sneaky

For the customs duty, that's what I thought as well but it said 15% on all goods so I dunno because it didn't say on each set of goods :/

I did that as well! They surely can't take off marks because the question didn't explain it well enough!

I got 550 too :P
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:09:43 pm
Why isn't the customs duty a product cost? It's clearly attributable to the scooters. 15% on each scooter. Did I misread it?
I agree, I product costed it
Title: Re: Accounting Exam Discussion Thread
Post by: mdotwillo on November 11, 2013, 03:10:00 pm
Ffs, I didn't add GST in the last question.

I showed all my working out and got the correct figure (before you multiply that figure by 1.1). Will that still be 0/4?

^ Someone please answer, I just cannot get over the mistake...
It's okay if you say its 0/4, I deserve it!
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:10:18 pm
I agree, I product costed it

I did as well. :)
Title: Re: Accounting Exam Discussion Thread
Post by: mdotwillo on November 11, 2013, 03:10:56 pm
I did as well. :)

Me too.
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 03:11:10 pm
^ Someone please answer, I just cannot get over the mistake...
It's okay if you say its 0/4, I deserve it!

I'm just finishing off Q8. BoredSatan and I will have the solutions up very soon!

And FYI, I got $550 on my first go as well :)
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 03:12:17 pm
I found the analysis question with the debt ratio pretty good because u couldn't mention the indicators increased because increase in net profit
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:12:37 pm
^ Someone please answer, I just cannot get over the mistake...
It's okay if you say its 0/4, I deserve it!
If your answer before GST was correct and clear in workings, it assume 2/4 (assuming 3 marks for calculation and 1 mark for answer)
Title: Re: Accounting Exam Discussion Thread
Post by: unfamila on November 11, 2013, 03:14:36 pm
I just did $250, because that's what was on a Neap paper i did yesterday...However I don't trust neap.
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:16:43 pm
OMG! I LOOVVVVVEEDDD the Discuss Question! :D
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:18:24 pm
OMG! I LOOVVVVVEEDDD the Discuss Question! :D
You deleted your earlier post, sneaky :P was it because it was wrong?
Title: Re: Accounting Exam Discussion Thread
Post by: itsdanny on November 11, 2013, 03:21:07 pm
I did pretty good not as good  as I hoped the exam itself was easy imo but there was tricks me and many ppl allocated the customs as product because it can be allocated so the cost comes to 71
I lost 3 marks that I know of :(((
One mark for stupid mistakes and 2 marks in the trial balance question I adjusted cost of sales and sales basically the whole invoice and apparently it's already recorded. 
:( I'm bound to lose more marks somewhere else as well.
I got 550 Haha it was pretty sneaky

Got 550 as well.  ;D
Also, I am pretty sure it cannot be allocated on a logical basis, because although the Customs Duty can apply to each individual item on a relative basis, it is paid for the entire delivery which consists of multiple stock items, so I would think that it should not be done because the business cannot assume the Customs Duty is apportioned evenly between all the stock items (which have different cost prices). That's what I thought any way.  ???
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:22:34 pm
How is there a stock gain of $550 if the drawings were on the 15th  June and the physical stock take, surely taking this into account, revealed there was $250 stock gain at 30th june. ?????????

Q)8
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:23:15 pm
You deleted your earlier post, sneaky :P was it because it was wrong?

LOL! I still think its correct, but I'll wait.

Because it was a Stock Gain of $250. Then Drawings of $300. Doesn't it mean Stock Loss of $50?
Title: Re: Accounting Exam Discussion Thread
Post by: unfamila on November 11, 2013, 03:23:33 pm
It said it had not yet been accounted for.
Title: Re: Accounting Exam Discussion Thread
Post by: itsdanny on November 11, 2013, 03:23:40 pm
How is there a stock gain of $550 if the drawings were on the 15th  June and the physical stock take, surely taking this into account, revealed there was $250 stock gain at 30th june. ?????????

Q)8

Drawings was not recorded.
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:23:47 pm
How is there a stock gain of $550 if the drawings were on the 15th  June and the physical stock take, surely taking this into account, revealed there was $250 stock gain at 30th june. ?????????

Q)8

Gotta take into account the Drawings of $300.
Title: Re: Accounting Exam Discussion Thread
Post by: jsquish on November 11, 2013, 03:26:21 pm
Did anyone else have a shit load of lines left over for the cash flow statement on Question 1, or did i just really screw that one up?  :-\
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 03:27:33 pm
I can't get over the fact they through in the schedule question thingy in Q10. That never comes up. Ever.
Title: Re: Accounting Exam Discussion Thread
Post by: FunkyAfrican on November 11, 2013, 03:28:20 pm
I walked out of that exam feeling wonderful and accomplished. Now this discussion is bringing some of my errors to light :(
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:28:33 pm
Did anyone else have a shit load of lines left over for the cash flow statement on Question 1, or did i just really screw that one up?  :-\

I used up all the Lines. But I include the titles "Cash Inflows" and "Cash Outflows".
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:28:49 pm
LOL! I still think its correct, but I'll wait.

Because it was a Stock Gain of $250. Then Drawings of $300. Doesn't it mean Stock Loss of $50?
Stock control was overstated by $300 because drawings was not included, therefore the stock gain was $300 more, resulting in $550 stock gain.
Edit: My accounting teacher agrees with me
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:29:43 pm
For question 9d) it asked for non financial indicators that could be used to evaluate performance, so does that mean the results of a  customer satisfaction survey and staff satisfaction survey could be correct. Just tried to think of Business Management performance indicators for this one.
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 03:30:08 pm
question 3 is mega ambiguous..
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:31:14 pm
For question 9d) it asked for non financial indicators that could be used to evaluate performance, so does that mean the results of a  customer satisfaction survey and staff satisfaction survey could be correct. Just tried to think of Business Management performance indicators for this one.

Yup, both of them are acceptable. :)
Title: Re: Accounting Exam Discussion Thread
Post by: unfamila on November 11, 2013, 03:32:35 pm
question 3 is mega ambiguous..
YESSSSSSSSSSSSSS!!!!!!!!!!!!
Title: Re: Accounting Exam Discussion Thread
Post by: pumpkinbread on November 11, 2013, 03:34:07 pm
did anyone else forget the gst on the last question?? :O  :'(
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:34:39 pm
For question 9d) it asked for non financial indicators that could be used to evaluate performance, so does that mean the results of a  customer satisfaction survey and staff satisfaction survey could be correct. Just tried to think of Business Management performance indicators for this one.
Should be fine, but I was worried about whether the non financial indicators had to relate to information given... Eg I'd use customer complaints and sales returns number are acceptable for Gross Profit Margin, but are those acceptable for the ratios given?
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:35:05 pm
did anyone else forget the gst on the last question?? :O  :'(

Yes :'(
Title: Re: Accounting Exam Discussion Thread
Post by: TimmyC on November 11, 2013, 03:35:41 pm
did anyone else forget the gst on the last question?? :O  :'(
yup


FUCK
Title: Re: Accounting Exam Discussion Thread
Post by: Daniel_Le on November 11, 2013, 03:36:33 pm
Just realised I forgot to calculate the depreciation expense properly... was supposed to calculate it for 2 years and half, not 1 and a half. :( can only blame myself! DATES! GRR
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 03:37:13 pm
For Q4b, did you have to include the Stock Loss in the General Journal as well?  ???
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 03:38:06 pm
For Q4b, did you have to include the Stock Loss in the General Journal as well?  ???

I did, but it wasn't part of the valuation o_O

So many lines, I just chucked it in, just in case :P

I did Stock Write Down as 1 transaction in the General Journal, is this right?
Title: Re: Accounting Exam Discussion Thread
Post by: itsdanny on November 11, 2013, 03:39:13 pm
I did, but it wasn't part of the valuation o_O

So many lines, I just chucked it in, just in case :P

I did Stock Write Down as 1 transaction in the General Journal, is this right?

I believe it does not matter if two entries for Stock Write-Down are recorded, as long as the accounts are properly adjusted in the reports (which it will be assuming you've recorded the adjustments in the journals correctly).
Title: Re: Accounting Exam Discussion Thread
Post by: pumpkinbread on November 11, 2013, 03:39:17 pm
For Q4b, did you have to include the Stock Loss in the General Journal as well?  ???

I think so.. well I did that anyway haha
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:40:16 pm
For Q4b, did you have to include the Stock Loss in the General Journal as well?  ???


Stick loss does reduce the value of stock so yes. I put stock write down as 2 entries >.< should be one...
Edit: they happen on two different memos, so 2 entries would have to be acceptable.
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:41:52 pm
I think so.. well I did that anyway haha

It should because a stock loss is still affecting the value of stock on hand in the stock card. Although it doesn't affect the actual price it still reduces the valuation of total stock on hand.
Title: Re: Accounting Exam Discussion Thread
Post by: Mafioso on November 11, 2013, 03:42:21 pm
I did Stock Write Down as 1 transaction in the General Journal, is this right?

I split up the two seperate write downs. Never come across a question with two write downs on the same day before.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:42:57 pm
WHAT! I didn't put the stock loss in the general journal.
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 03:44:08 pm
I split up the two seperate write downs. Never come across a question with two write downs on the same day before.

I did that initially but changed it because it was on the same day. If I lose marks for that I'm gonna kill the examiners XD
Title: Re: Accounting Exam Discussion Thread
Post by: Mafioso on November 11, 2013, 03:44:47 pm
Will the A+ cut off be lower or higher than last year?
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 03:45:13 pm
I split up the two seperate write downs. Never come across a question with two write downs on the same day before.
I think you are right actually though, this is why: if you were doing narrations, they would be seperate because they have seperate Memo numbers. (Unless you can use 2 memos for one adjustment)
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:45:48 pm
damn i guess you had to record the stock loss
Title: Re: Accounting Exam Discussion Thread
Post by: Haha95 on November 11, 2013, 03:48:44 pm
Where are our answers? I'm getting anxious  :-X
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:49:53 pm
damn i guess you had to record the stock loss

I included it, but contemplated whether i should or not for a full minute. Seeing as there were 3 marks i assumed it had to be.
1 mark  for stock loss
1 mark for stock write down
1 mark for second stock write down
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:51:00 pm
was customs duty included in the cost price?
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 03:51:34 pm
Where are our answers? I'm getting anxious  :-X

Coming, coming! Questions 6-10 have been submitted for proofing :)

Was fairly straightforward. Not too many issues, though the wording of some questions leaves a lot to be desired.
Title: Re: Accounting Exam Discussion Thread
Post by: tulip on November 11, 2013, 03:52:24 pm
I'm anxious to see the exam questions! Someone post them?
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 03:52:39 pm
was customs duty included in the cost price?

Really depends on your interpretation of the "15%" sentence.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:53:12 pm
I included it, but contemplated whether i should or not for a full minute. Seeing as there were 3 marks i assumed it had to be.
1 mark  for stock loss
1 mark for stock write down
1 mark for second stock write down

I guess you could be right. Changes to the valuation of stock...stock loss isn't changing the value of each unit it's just decreasing the units i would argue
Title: Re: Accounting Exam Discussion Thread
Post by: Haha95 on November 11, 2013, 03:54:00 pm
Coming, coming! Questions 6-10 have been submitted for proofing :)

Was fairly straightforward. Not too many issues, though the wording of some questions leaves a lot to be desired.


Thanks can't wait!!
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:54:35 pm
I didnt include it because it stated that it was 15% for the whole transaction which included different scooters, trail bikes and soccer balls. Therefore it has to be treated as a period cost as the cost cant be allocated on a logical basis. The customs duty could vary for each different item of stock.

This is my opinion but just depends on how you read the information.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:54:52 pm
Really depends on your interpretation of the "15%" sentence.

yeah i interpreted it as 15% of the entire purchase not 15% from each item of stock. If it was the entire thing then it can't be directly allocated to each item cause they're different lines.  :(
Title: Re: Accounting Exam Discussion Thread
Post by: pumpkinbread on November 11, 2013, 03:56:40 pm
Wait wait waiiittttt was the delivery charge part of the product cost?

omg.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:57:16 pm
for the last question i got $24860 and so did my teacher once he tried. Is it right  :-\
Title: Re: Accounting Exam Discussion Thread
Post by: joblues64 on November 11, 2013, 03:57:40 pm
Yep. Stock loss, stock write down and stock write down, probably as three separate entries.
Customs Duty can be product costed, as its 15 % of each unit, so 15 % * 60 = $9 for scooter.
Problem was, delivery cost cannot be product costed, which made the question about treatment of delivery very silly. (I did reporting period principle).
Also, in question 8, it didn't specify how much of the prepaid insurance expense had been incurred - extremely flawed - why don't they vet these things!
Therefore, it's unclear whether you had to do an adjusting entry or not.
Also, it wouldn't really make sense for the adjusting entry on prepaid sales revenue not to have been recorded, but the rest of the invoice had been!
Because adjusting entry for prepaid revenue is not a BDA, so it wouldn't happen on the 30th unless the entire transaction had been omitted. So i put the COS and Stock Control entry in the GJ as well, which would give a stock gain of 3550. They're going to have to accept either, you would imagine.

Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 03:57:57 pm
Wait wait waiiittttt was the delivery charge part of the product cost?

omg.

nup i didn't include it
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 03:58:05 pm
the stock valuation and whether the customs duty was a product cost were definitely the two most confusing questions for me.

Wait wait waiiittttt was the delivery charge part of the product cost?

omg.

No i think its a period cost so its excluded, because its for the whole transaction.
Title: Re: Accounting Exam Discussion Thread
Post by: dannynips on November 11, 2013, 03:59:43 pm
Delivery was not. CUSTOME DUTY I believe was a product as it was 15% on every single good so it was .15 x 60 scooters



On an earlier qn is buying expenses cost of goods sold? - annoys me cud it's not clear what buying expenses are

And I forgot about prepaid expense in q1 operating :'(

I also got 550 stock gain.

What did everyone get for last qn?
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:00:27 pm
Yep. Stock loss, stock write down and stock write down, probably as three separate entries.
Customs Duty can be product costed, as its 15 % of each unit, so 15 % * 60 = $9 for scooter.
Problem was, delivery cost cannot be product costed, which made the question about treatment of delivery very silly. (I did reporting period principle).
Also, in question 8, it didn't specify how much of the prepaid insurance expense had been incurred - extremely flawed - why don't they vet these things!
Therefore, it's unclear whether you had to do an adjusting entry or not.
Also, it wouldn't really make sense for the adjusting entry on prepaid sales revenue not to have been recorded, but the rest of the invoice had been!
Because adjusting entry for prepaid revenue is not a BDA, so it wouldn't happen on the 30th unless the entire transaction had been omitted. So i put the COS and Stock Control entry in the GJ as well, which would give a stock gain of 3550. They're going to have to accept either, you would imagine.


my guess is the the insurance expense was within other expenses.
and ohhh i just debited prepaid sales revenue and credited sales. wasn't it just the adjustment? the sale invoice would be included
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:03:40 pm
for the last question i got $24860 and so did my teacher once he tried. Is it right  :-\

I have the same answer so I'd assume its right, it's rates tot make exactly the same mistake as someone else :p
Title: Re: Accounting Exam Discussion Thread
Post by: b_blah on November 11, 2013, 04:06:23 pm
Argh, seeing more posts make me believe I've got heaps more wrong because I didn't read the question, which totally sucks.
Guess I'll have to wait till the answers come out.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:06:32 pm
I have the same answer so I'd assume its right, it's rates tot make exactly the same mistake as someone else :p

yeah no one in my class got my answer  ???
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:06:45 pm
Lol I just question 4 for the answers the sam will submit soon. And i didnt put in the stock loss because I thought it was only about stock valuation

I did have 2 separate entries for Stock Write Down because they had 2 different memos. Would have been easier to determine what to put in if I knew how many lines they gave you guys.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:08:27 pm
Lol I just question 4 for the answers the sam will submit soon. And i didnt put in the stock loss because I thought it was only about stock valuation

I did have 2 separate entries for Stock Write Down because they had 2 different memos. Would have been easier to determine what to put in if I knew how many lines they gave you guys.

yeah thats what i thought too haha
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:08:51 pm
Lol I just question 4 for the answers the sam will submit soon. And i didnt put in the stock loss because I thought it was only about stock valuation

I did have 2 separate entries for Stock Write Down because they had 2 different memos. Would have been easier to determine what to put in if I knew how many lines they gave you guys.

I think it was 6 or 7 lines. :)
Title: Re: Accounting Exam Discussion Thread
Post by: itsdanny on November 11, 2013, 04:09:12 pm
Lol I just question 4 for the answers the sam will submit soon. And i didnt put in the stock loss because I thought it was only about stock valuation

I did have 2 separate entries for Stock Write Down because they had 2 different memos. Would have been easier to determine what to put in if I knew how many lines they gave you guys.

For that question I believe there were 7 lines provided.
Title: Re: Accounting Exam Discussion Thread
Post by: dannynips on November 11, 2013, 04:09:35 pm
Yeah I got 24860 too
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:10:35 pm
For that question I believe there were 7 lines provided.
then probably include the stock loss
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:11:34 pm
Also, there was a typo for Q10. For November, it says (Estimated). Its meant to be Actual, not Estimated.

The business is preparing a Cash Budget for the MONTH of December 2013. A couple of other typos that I picked up on as well. :P
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:11:58 pm
What do you guys think will be the cut off for like a 45 + approx
95?
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:12:54 pm
predicting A+ cutoff wil be 89+
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:13:01 pm
What do you guys think will be the cut off for like a 45 + approx
95?

Yeah, something around that. I think 95±1. That's what I think I got for the Exam as well. :)
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:13:22 pm
yeah no one in my class got my answer  ???
I did it again just now and got this answer by multiplying Sept, Oct, Nov by 0.8 then September by 0.1, October by 0.35 and November by 0.5. Then added them together and multiply by 1.1 to include GST
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:18:22 pm
I did it again just now and got this answer by multiplying Sept, Oct, Nov by 0.8 then September by 0.1, October by 0.35 and November by 0.5. Then added them together and multiply by 1.1 to include GST

yay thats what i did. did we have to show working out to get full marks?
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:19:12 pm
yay thats what i did. did we have to show working out to get full marks?

If you wrote down the correct answer, then I'm pretty sure you get full marks.
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:19:37 pm
yay thats what i did. did we have to show working out to get full marks?
[/quote i did one of those tables
]My marking scheme
95-45
95-46
All the way to 100-50
Then sacs will calc the prems
I just I don't lose random marks on theory *sigh*
Only gotta live thru this experience another 7 times yay
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:20:50 pm
If you wrote down the correct answer, then I'm pretty sure you get full marks.
It's 4 marks, wouldn't working be part of it?
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:21:50 pm
It's 4 marks, wouldn't working be part of it?

As far as I know, Accounting is different from Maths subjects. If you don't do any working, but get the correct answer, you get full marks. However, if its wrong, then you get 0.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:22:35 pm
i did working in the last one cause i had to but not for the other questions
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:23:42 pm
i did working in the last one cause i had to but not for the other questions

Ohhhh...same here. I didn't even know that there was Working Space until after I'd done the Question. :P
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:23:48 pm
Also, there was a typo for Q10. For November, it says (Estimated). Its meant to be Actual, not Estimated.

The business is preparing a Cash Budget for the MONTH of December 2013. A couple of other typos that I picked up on as well. :P
dont think this is a typo, they could be preparing it in october since they can already predict the figures then
Title: Re: Accounting Exam Discussion Thread
Post by: DPmatt on November 11, 2013, 04:24:48 pm
For question 10 I stupidly forgot GST, didn't even think about it.
I showed all working though, will I still get some consequential marks?
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:24:58 pm
dont think this is a typo, they could be preparing it in october since they can already predict the figures then

Yeah, I guess that's true. :)
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:25:21 pm
For question 10 I stupidly forgot GST, didn't even think about it.
I showed all working though, will I still get some consequential marks?

Probably would get 2 or 3 out of 4. :)
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:25:48 pm
Ohhhh...same here. I didn't even know that there was Working Space until after I'd done the Question. :P

yeah same! showing working is good so they can give you marks if you just made an error adding up
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:25:57 pm
What did people do in question 8 if you remember haha. It was a pre-adjustment trial balance and you had to close some expense accounts. Did you guys add anything to the cost of sales figure because of the prepaid sale, or did you already assume it was added already since it was done in the sales journal on the 29th of June
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:27:02 pm
For question 10 I stupidly forgot GST, didn't even think about it.
I showed all working though, will I still get some consequential marks?
if thats all you forgot then you'd be unlucky to not get 3, at least 2
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:28:00 pm
if thats all you forgot then you'd be unlucky to not get 3, at least 2
What did people do in question 8 if you remember haha. It was a pre-adjustment trial balance and you had to close some expense accounts. Did you guys add anything to the cost of sales figure because of the prepaid sale, or did you already assume it was added already since it was done in the sales journal on the 29th of June
yeah did nothing to COSales  just adjusted sales made it higher and added stock gain
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:29:04 pm
What did people do in question 8 if you remember haha. It was a pre-adjustment trial balance and you had to close some expense accounts. Did you guys add anything to the cost of sales figure because of the prepaid sale, or did you already assume it was added already since it was done in the sales journal on the 29th of June

I assumed it was already added.

The note above the dot points said "The Accountant noted the following", so I thought that it was just extra information. :)
Title: Re: Accounting Exam Discussion Thread
Post by: rozza on November 11, 2013, 04:29:54 pm
What did u guys get for your operating activities section in question 1d? 
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:30:04 pm
What did people do in question 8 if you remember haha. It was a pre-adjustment trial balance and you had to close some expense accounts. Did you guys add anything to the cost of sales figure because of the prepaid sale, or did you already assume it was added already since it was done in the sales journal on the 29th of June
I was one of the few ppl that did in my school :(
It made my expense closing wrong, capital, and income statement.
We were allowed to write outside the box right ???
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:30:12 pm
are the answers up haha
Title: Re: Accounting Exam Discussion Thread
Post by: DPmatt on November 11, 2013, 04:31:13 pm
For question 8 in the trial balance it had a prepaid insurance expense value, but no insurance expense. Were we suppose to do anything with this? I didn't because there were no dot points in relation to it.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:31:22 pm
What did u guys get for your operating activities section in question 1d? 
something like -90 i think?
Title: Re: Accounting Exam Discussion Thread
Post by: atar90please on November 11, 2013, 04:33:22 pm
For the question it involved updating the listed journals with the additional information provided.

It then when on to state that you must total the journals after including the additional information.

I didn't include anything for the purchases journal as I didn't think there were any new entries. But does that mean that I should have wrote a new totals line.

The totals to date were as of the 22nd of April so should I have updated it to the 30th to show that it's the final total?????
Title: Re: Accounting Exam Discussion Thread
Post by: atar90please on November 11, 2013, 04:33:42 pm
This is for question 1)
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 04:34:01 pm
are the answers up haha

Uploading now.
Title: Re: Accounting Exam Discussion Thread
Post by: DPmatt on November 11, 2013, 04:34:28 pm
something like -90 i think?

yeah I got -90
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:34:35 pm
For the question it involved updating the listed journals with the additional information provided.

It then when on to state that you must total the journals after including the additional information.

I didn't include anything for the purchases journal as I didn't think there were any new entries. But does that mean that I should have wrote a new totals line.

The totals to date were as of the 22nd of April so should I have updated it to the 30th to show that it's the final total?????
yeah i think so i got marked wrong for that in a sac
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:35:08 pm
For the question it involved updating the listed journals with the additional information provided.

It then when on to state that you must total the journals after including the additional information.

I didn't include anything for the purchases journal as I didn't think there were any new entries. But does that mean that I should have wrote a new totals line.

The totals to date were as of the 22nd of April so should I have updated it to the 30th to show that it's the final total?????

I re-wrote the Totals for the Purchases Journal, just in case because I didn't want to lose the marks for it.
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:35:27 pm
Uploading now.

thanks man
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:36:14 pm
Uploading now.
I think I speak for everyone when I say
THANK YOU SO MUCH
Now it's time for us to read and cry haha
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:36:55 pm
Uploading now.

Sweet, thanks!
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:37:23 pm
For the question it involved updating the listed journals with the additional information provided.

It then when on to state that you must total the journals after including the additional information.

I didn't include anything for the purchases journal as I didn't think there were any new entries. But does that mean that I should have wrote a new totals line.

The totals to date were as of the 22nd of April so should I have updated it to the 30th to show that it's the final total?????
I left that bit blank too, I think the examiners would be really petty to take a mark off for that... It says total columns "as required" and since there was no extra purchases on credit, why would a new total be needed?
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:37:49 pm
shit noooooo we just had to total the journals right? we didn't have to write anything in the details or any dates???????/
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:39:11 pm
shit noooooo we just had to total the journals right? we didn't have to write anything in the details or any dates???????/

Well, I wrote "TOTALS" in the Details Column. I thought it was needed?
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:39:43 pm
'as required' could mean like 'do it' not 'only if there are transactions after' but yeah its petty
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:40:04 pm
That credit note didn't even have a reason.....
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:40:24 pm
shit noooooo we just had to total the journals right? we didn't have to write anything in the details or any dates???????/
:o I don't know :/ I said "totals" in details but didn't put a date... This is units 1 and 2 accounting lol
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:40:42 pm
:o I don't know :/ I said "totals" in details but didn't put a date... This is units 1 and 2 accounting lol


 :(
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:41:29 pm
That credit note didn't even have a reason.....
That's fine as long as you didn't make up a reason!
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:41:59 pm
omgg forgot to write TOTALS but surely they won't take a mark off i spent time adding all that up! hahaha
Title: Re: Accounting Exam Discussion Thread
Post by: rozza on November 11, 2013, 04:42:07 pm
link to solutions?
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:42:28 pm
I was contemplating say like the person retuned the stock for no apparent reason or something haha
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:42:34 pm
yeah I got -90
hmm a bit different to what we got. Have a look at our answers soon to see if we're wrong
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:43:04 pm
IM GETTING THE FINAL CHECK GUYS SO RELAX

ANSWERS ARE COMING SOON GO STUDY FOR YOUR OTHER EXAMS :P :P :P
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:43:54 pm
did anyone else like completely forget how to accounting on q1a. I spent like 5 min on it omg please tell me it was 500 discount exp
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:44:19 pm
IM GETTING THE FINAL CHECK GUYS SO RELAX

ANSWERS ARE COMING SOON GO STUDY FOR YOUR OTHER EXAMS :P :P :P
hmm a bit different to what we got. Have a look at our answers soon to see if we're wrong
No other exams :P
If bored satan didn't get 2490 deficit we are finished
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:45:15 pm
hmm a bit different to what we got. Have a look at our answers soon to see if we're wrong

did you included interest exp
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 04:45:19 pm
No other exams :P
If bored satan didn't get 2490 deficit we are finished

Yeah! That's what I got. You got -90 if you omitted the Prepaid Advertising Expense that you had to record in the CPJ
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:45:35 pm
did anyone else like completely forget how to accounting on q1a. I spent like 5 min on it omg please tell me it was 500 discount exp

LOL! No. Our school used the 2012 VCAA Exam 1 as a Trial Exam mid-year. I remember how the first question asked to find something similar, and I spent like 10 minutes on it then. But today, I knew straight away not to make the same mistakes again.

I did that question in less than a minute.
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:46:20 pm
did anyone else like completely forget how to accounting on q1a. I spent like 5 min on it omg please tell me it was 500 discount exp
i got this

No other exams :P
If bored satan didn't get 2490 deficit we are finished
we got something like 6990 deficit :/

EDIT: NEVERMIND SAM DID SOME MAGIC AND WE GOT $2490
Title: Re: Accounting Exam Discussion Thread
Post by: pumpkinbread on November 11, 2013, 04:46:31 pm
did anyone else like completely forget how to accounting on q1a. I spent like 5 min on it omg please tell me it was 500 discount exp

I got that too!
Finally! One correct! LOL :D
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:47:40 pm

we got something like 6990 deficit :/
[/quote]


whoaa damnn and yeah i forgot prepaid advertising i think  :( shattered
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:48:30 pm
i got this
we got something like 6990 deficit :/
0.o
The only thing that was 4000 was the Insurance and that was paid.
Well let's take off another 2 marks Haha
EDIT - Never mind SAMs magic is too good
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:48:47 pm
I got that too!
Finally! One correct! LOL :D

yeah buddyyy
Title: Re: Accounting Exam Discussion Thread
Post by: Mafioso on November 11, 2013, 04:48:59 pm
I got that too!
Finally! One correct! LOL :D

If I got that wrong but used the same figure for the remaining questions, do I get consequtial marks?
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:49:30 pm
read above my post lel
Title: Re: Accounting Exam Discussion Thread
Post by: S61778 on November 11, 2013, 04:49:48 pm
okay I'm gonna go before i get shattered some more lol best to just forget about it haha cya guys!
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 04:49:54 pm
i got this
we got something like 6990 deficit :/

EDIT: NEVERMIND SAM DID SOME MAGIC AND WE GOT $2490

No we didn't!! We got 2490 as well :) :) :) :) :D
Title: Re: Accounting Exam Discussion Thread
Post by: rozza on November 11, 2013, 04:51:30 pm
so was question 1d not - 90? i got -90 :/ :/ :/ ??
Title: Re: Accounting Exam Discussion Thread
Post by: pumpkinbread on November 11, 2013, 04:52:33 pm
If I got that wrong but used the same figure for the remaining questions, do I get consequtial marks?

Yeah I think so :D
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 04:53:24 pm
Do we lose marks for writing outside the box?
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:53:35 pm
Sam will upload the answers in a sec! :D

congrats again on everyone finishing Accounting :D
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 04:54:04 pm
so was question 1d not - 90? i got -90 :/ :/ :/ ??

Our solutions are like 3 minutes away (file is like 4mb - so many templates xD ).

I'll make a new thread so that people can find them.
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:54:29 pm
Sam will upload the answers in a sec! :D

congrats again on everyone finishing Accounting :D

Finishing Accounting? I'm studying it at Uni! :P
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:54:48 pm
Our solutions are like 3 minutes away (file is like 4mb - so many templates xD ).

I'll make a new thread so that people can find them.
oh the suspense
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:55:11 pm
Finishing Accounting? I'm studying it at Uni! :P
oh god...

jks good luck with that! :D
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:55:14 pm
oh the suspense

LOL! I know right!
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 04:56:51 pm
oh god...

jks good luck with that! :D

LOL! Thanks.  :D
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 04:57:31 pm
So on 8e, please tell me insurance expense wasn't included... I didn't close it because no information was given about prepaid insurance, so I assumed none of it was consumed within the reporting period
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 04:58:05 pm
So on 8e, please tell me insurance expense wasn't included... I didn't close it because no information was given about prepaid insurance, so I assumed none of it was consumed within the reporting period
we didnt put anything in
Title: Re: Accounting Exam Discussion Thread
Post by: Mafioso on November 11, 2013, 04:59:03 pm
we didnt put anything in

Sweeeet
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 05:00:05 pm
we didnt put anything in

Same, it was pretty ridiculous not to have something though. It should have been stated how long it was for.  >:(
Title: Re: Accounting Exam Discussion Thread
Post by: IT_Failure on November 11, 2013, 05:00:20 pm
Phew! And does anyone have a definitive answer as to what is needed to get the totaling journals mark in 1b?
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 05:01:03 pm
I dont think you had to total the purchases journal since there were no entries there
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 05:01:50 pm
Ok everyone im going to be afk (cause i have a life outside of accounting- hard to believe yes but i do lol) so Ill be back later
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 05:02:12 pm
Are the writers allergic to clear and fair exams?
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 05:02:36 pm
Ok everyone im going to be afk (cause i have a life outside of accounting- hard to believe yes but i do lol) so Ill be back later

Noooo!
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 05:04:04 pm
Are the writers allergic to clear and fair exams?

I believe they are allergic to that, yes. :P They want you to come out questioning whether you did the Questions properly, a bit like a Movie series: What happens next? Gets everyone talking. HAHA!
Title: Re: Accounting Exam Discussion Thread
Post by: Accounting40+ on November 11, 2013, 05:05:06 pm
Damoz what did you get for the cost of a scooter(did u include the customs duty or exclude it)
Also did u include stock loss in the general journal as part of the valuation of stock.

Thanks
Title: Re: Accounting Exam Discussion Thread
Post by: Lucho23 on November 11, 2013, 05:05:48 pm
I believe they are allergic to that, yes. :P They want you to come out questioning whether you did the Questions properly, a bit like a Movie series: What happens next? Gets everyone talking. HAHA!

Hahaha! They're probably watching this thread having a good laugh. This is their entertainment XD
Title: Re: Accounting Exam Discussion Thread
Post by: joblues64 on November 11, 2013, 05:06:59 pm
Yep. Surely the writers are allergic. I feel for the examiners. They're going to be given about 6 possible combinations of answers for question 8.

Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 05:07:29 pm
Damoz what did you get for the cost of a scooter(did u include the customs duty or exclude it)
Also did u include stock loss in the general journal as part of the valuation of stock.

Thanks

I included the Customs Duty. Its a cost incurred in order to bring the Stock into a condition and LOCATION ready for sale, and it could be allocated to each individual scooters on a logical basis.
So I included it. :)

No, I didn't include the Stock Loss, and I have a feeling its wrong. =/


Hahaha! They're probably watching this thread having a good laugh. This is their entertainment XD

LOL! Probably! :P
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 05:09:19 pm
Solutions:

VCAA 2013 Accounting Suggested Solutions
Title: Re: Accounting Exam Discussion Thread
Post by: teexo on November 11, 2013, 05:18:10 pm
this might be a really stupid question but i used pencil for the whole exam, is that okay?
my friends are making me paranoid, they all used pen /:
Title: Re: Accounting Exam Discussion Thread
Post by: TimmyC on November 11, 2013, 05:19:31 pm
this might be a really stupid question but i used pencil for the whole exam, is that okay?
my friends are making me paranoid, they all used pen /:
I did too.

Lol, I think I went well on the theory questions, but shithouse in some prac questions :(
Title: Re: Accounting Exam Discussion Thread
Post by: b_blah on November 11, 2013, 05:22:20 pm
HAHA. debited the wrong side when closing expense accounts.
ffs, would you just get 0?
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 05:28:11 pm
this might be a really stupid question but i used pencil for the whole exam, is that okay?
my friends are making me paranoid, they all used pen /:

Nah, you'll be fine. I used pencil and pen for theory, but in all honesty, they just don't care.
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 05:29:23 pm
HAHA. debited the wrong side when closing expense accounts.
ffs, would you just get 0?

I did that on my first time through the solutions.

Unfortunately, I don't think you'll be given any marks :(
Title: Re: Accounting Exam Discussion Thread
Post by: unfamila on November 11, 2013, 05:31:46 pm
Hmm... I still think the scooters should be $69
Badly worded question though.
Title: Re: Accounting Exam Discussion Thread
Post by: b_blah on November 11, 2013, 05:45:52 pm
So if you averaged A+ on sacs and got the lowest A+ on this exam (presumably somewhere around 90), what kind of study score would you be looking at? Thanks.
Title: Re: Accounting Exam Discussion Thread
Post by: Hayes451 on November 11, 2013, 06:02:57 pm
Hmm... I still think the scooters should be $69
Badly worded question though.

$69? What about the $2 rebadging product cost?
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 06:04:27 pm
$69? What about the $2 rebadging product cost?

A few people think it shouldn't be included because its an insignificant amount. However, I believe it should be included. :)
Title: Re: Accounting Exam Discussion Thread
Post by: Hayes451 on November 11, 2013, 06:07:27 pm
A few people think it shouldn't be included because its an insignificant amount. However, I believe it should be included. :)

Yeah that has to be correct
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 06:10:29 pm
it has to be included lol. $2 at 100% mark up would already change the selling price by $4. Imagine selling 10 scooters. Thats $40 difference in profit
Title: Re: Accounting Exam Discussion Thread
Post by: TimmyC on November 11, 2013, 06:11:46 pm
it has to be included lol. $2 at 100% mark up would already change the selling price by $4. Imagine selling 10 scooters. Thats $40 difference in profit
That's a very interesting way of thinking about it. Yeah I thought it was pretty obvious
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 06:12:39 pm
A few people think it shouldn't be included because its an insignificant amount. However, I believe it should be included. :)

I agree. I'm not a fan of the whole Materiality concept/10% threshold. You have to go by gut feel.

it has to be included lol. $2 at 100% mark up would already change the selling price by $4. Imagine selling 10 scooters. Thats $40 difference in profit

Best explanation.
Title: Re: Accounting Exam Discussion Thread
Post by: Kuchiki on November 11, 2013, 06:13:37 pm
A few people think it shouldn't be included because its an insignificant amount. However, I believe it should be included. :)

I believe that they accept both treatments in VCE if it's a particularly insignificant amount, though I always included any directly attributable costs just to be safe.

(But in uni, you must test for materiality and only include additional costs if material, though you're allowed to group together costs that were paid on the same day and then test for materiality on that whole amount.)
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 06:19:06 pm
it has to be included lol. $2 at 100% mark up would already change the selling price by $4. Imagine selling 10 scooters. Thats $40 difference in profit

You're back! ;D

If Sam's and Jabbok's Answers are 100% correct, I'm looking at 94-96/100. I calculated 96/100, but then I usually take off 2 marks for a stupid error made or a mark lost on a theory question.

But I'm definitely happy with that. :D
Title: Re: Accounting Exam Discussion Thread
Post by: sam.utute on November 11, 2013, 06:25:54 pm
I believe that they accept both treatments in VCE if it's a particularly insignificant amount, though I always included any directly attributable costs just to be safe.

(But in uni, you must test for materiality and only include additional costs if material, though you're allowed to group together costs that were paid on the same day and then test for materiality on that whole amount.)

What are your thoughts on the exam and the solutions Kuchiki?
Title: Re: Accounting Exam Discussion Thread
Post by: Kuchiki on November 11, 2013, 06:32:20 pm
What are your thoughts on the exam and the solutions Kuchiki?

I haven't actually worked through the exam myself (gotta study for my macro and corporate finance exams that are later this week >.<). Maybe if I feel like procrastinating later, haha.
Title: Re: Accounting Exam Discussion Thread
Post by: Mafioso on November 11, 2013, 06:35:42 pm
Would 90/100 be an A+?
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 06:40:28 pm
Would 90/100 be an A+?

Most likely, yes.
Title: Re: Accounting Exam Discussion Thread
Post by: BoredSatan on November 11, 2013, 06:52:24 pm
can't see them giving the marks to be honest if you said $2 was insignificant. Usually I say insignificant is if it was in cents (so less than $1)
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 06:55:14 pm
can't see them giving the marks to be honest if you said $2 was insignificant. Usually I say insignificant is if it was in cents (so less than $1)

Yeah, personally, I agree. If its worth less than a $1, then definitely a Period Cost.

BUT VCAA won't give marks for students who did include it and students who didn't like the Badging - One or the other, not both. Its probably those students who did include the $2 rebadging cost who will get the marks.
Title: Re: Accounting Exam Discussion Thread
Post by: Gogogadget on November 11, 2013, 06:56:22 pm
Had a quick peek at the solutions don't want to get to much info haha..

But it said buying expenses was a cost of goods sold... is this definite? As buying expenses seem a bit ambiguous.
Title: Re: Accounting Exam Discussion Thread
Post by: Kuroyuki on November 11, 2013, 06:58:37 pm
For the question about profit and loss on disposal being depreciation adjustment.
Isn't  this not entirely true?
Because loss can also happen because  the owner wanted to get rid of the asset faster thus sold it at a lower price. Or the asset could have had unexpected damages that would cause it to be sold for less than carrying value.
This wouldn't be classified as depreciation adjustments.
Anyone ?
I think/hoping I'm looking at ~95 with consequential prac, if that ^ is not wrong and accounting for random theory marks taken off my mark is too hard to estimate!  >:(
Title: Re: Accounting Exam Discussion Thread
Post by: Mafioso on November 11, 2013, 07:09:03 pm
Unit 3: 90/100
Unit 4: 96/100
Exam: 85/100

Study score?

38-40. Too hard to tell though.
Title: Re: Accounting Exam Discussion Thread
Post by: Gavi on November 11, 2013, 07:27:26 pm
definately 40
Title: Re: Accounting Exam Discussion Thread
Post by: Kuchiki on November 11, 2013, 07:36:32 pm
Yeah, personally, I agree. If its worth less than a $1, then definitely a Period Cost.

Not if the purchase price of each stock item was, like, under $5 or something. That's why it depends on percentages.
And since $2 is ~3% of $60, I'd say that's ample grounds for classifying it as a period cost.


BUT VCAA won't give marks for students who did include it and students who didn't like the Badging - One or the other, not both. Its probably those students who did include the $2 rebadging cost who will get the marks.

Since the follow-up question involves explaining your treatment of the rebadging cost, I believe they would give full marks if you were consistent with your previous answer and properly justified the approach you used.


Anyway, none of us can really predict which way the assessors will decide to go, but that's just what I think.
Title: Re: Accounting Exam Discussion Thread
Post by: TimmyC on November 11, 2013, 07:44:10 pm
Had a quick peek at the solutions don't want to get to much info haha..

But it said buying expenses was a cost of goods sold... is this definite? As buying expenses seem a bit ambiguous.
Buying expenses is a cost incurred for bringing the stock item into the business. All costs involved in bringing a stock item into a sell-able state or location is part of cost of goods sold
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 07:48:53 pm
Buying expenses is a cost incurred for bringing the stock item into the business. All costs involved in bringing a stock item into a sell-able state or location is part of cost of goods sold

Yup. Good explanation. :D

It did make me think for a couple of seconds, and then I decided to included it because it obviously had something to do with BUYING Stock. I think the word "Buying" was the give away that should have been picked up on. :)
Title: Re: Accounting Exam Discussion Thread
Post by: Uberjew on November 11, 2013, 07:56:17 pm
Don't think this is the place to discuss study scores :P
Title: Re: Accounting Exam Discussion Thread
Post by: Damoz.G on November 11, 2013, 07:57:24 pm
Its not that I can't be bothered, its more that I don't feel comfortable predicting any Scores because its really hard to predict, especially with no benchmarks to go off. Also, I don't think we're allowed to ask for predictions on this thread. =/
Title: Re: Accounting Exam Discussion Thread
Post by: dannynips on November 12, 2013, 07:13:14 pm
Since this discussion has slowed ill ask now for a study score prediction.

2nd or 3rd in a reasonably strong cohort and a 90/100 on exam
Title: Re: Accounting Exam Discussion Thread
Post by: nappch681 on November 13, 2013, 12:33:46 pm
this was an exam which had many little tricks to it which many people would have overlooked

an example after looking at the answers is question 8 with the stock gain which was seen as $250 if you just did figures and didn't include the drawings of stock by the owner which then boosted the gain to $550
Title: Re: Accounting Exam Discussion Thread
Post by: Elts.Dam on November 15, 2013, 06:32:32 pm
After looking at the sample solutions posted, I have a few questions regarding the exam:
It would be great if you guys could answer them  :D

QST 3c) Was it necessary to discuss whether the owner was correct or not? I just disagreed and explained that if not all of the stock is sold at the end of the reporting period (i.e. 30th June), profit would be higher under product costing and lower under period costing, hence the owners statement is incorrect. I thought this would've been sufficient for a 3 mark question regarding the treatment of delivery charges.

QST 4a) Approximately how many marks would you lose for misinterpreting the question and putting the 5 damaged units of stock after the stock write down to $15 in the out column despite having no source document for the actual sale at the local market?

QST 4b) Approximately how many marks would you lose for recording one general journal entry, that is
DR STOCK WRITE DOWN - $560
CR STOCK CONTROL - $560

QST 10) I didn't pick up on that 50% of debtors pay in the month 'FOLLOWING A SALE" and thus subsequently calculated my answer as if 50% of Debtors pay in the month of the sale, 35% of debtors paying in the second month and 10% of debtors paying in the third month. I showed my calculations as such:

$40,000 x 0.5 = $20,000 x 1.1 = $22,000
$19,200 x 0.35 = $6720 x 1.1 = $7392
$28,000 x 0.1 = $2800 x 1.1 = 3080
=> Total Cash Received from debtors = $32,472

Would I get 1 mark at the least for showing knowledge that GST had to be added to each month?

These mistakes have been annoying me for the past few days, so thanks for your replies in advance ! :)