PAGE1Examiner’sDecember2009GeneralThequestionsaretakenfromtheDecember2009exampaperandaimtohighlightasuggestedapproachtoansweringquestions.ThequestionsselectedbelowwerethethreewiththeworstperformancebyQuestion1was$66·00inhand.Therewerealsothefollowingpettycash$ (2Itwasverysurprisingthatthisquestionwasnotwellansweredwithonly33%ofcandidatesattemptingthequestioncorrectly.Theimprestmethodofaccountingforpettycashmeansthatabusinessreimbursespettycashbacktoafixedimprestamountonaperiodicbasis.Toworkbacktoanddeducteasfollows:$ alloftheitemsinthelist,notrecognisingthatthesundrysalesreceiptswereeandnotanQuestionPam’strialbalancedidnotbalancesosheopenedasuspenseaccountwithabalanceof$2,770Alossondisposalofanon-currentassetof$5,600hasbeenrecordedinthesundryexpenseaccountas$6,500WhatisthebalanceonthesuspenseaccountafterPamhascorrectedtheaboveABCD(2Onlyerrorswherethedebitandcreditdonotequaleachotherwillrequireadjustmentthroughthesuspenseaccount.correctlyandthisdoesnotcausethetrialbalancetobeoutofbalance.Thiserrorwillneed Errorno3alsorequiresadjustmentinthesuspenseaccountasaone-sidedentryhasbeenmade.Therehasbeenacredittopayables,butnocorrespondingdebittopurchasessothis Credit $$2Sundry3ThemostcommonresponseforthisquestionwasA,which38%ofcandidatesselected.Thispostedallentriestothesuspenseaccount,whichsuggeststhatcandidatesneedtohaveabetterQuestionAubreymadeaprofitfortheyearof$345,687andhasclosingnetassetsof$435,195.Duringthefinancialyear,capitalof$60,000wasintroducedwhichconsistedof$40,000incashand$20,000innon-currentassets.Drawingsof$6,000weretakenoutofthebusinesseaonth.ABCD(2ItwassurprisingthatthisanswerwasnotwellansweredastheaccountingequationisarelativelyCandidateswererequiredtoworkbacktoestablishtheopeningnetassetsfigure,withallotherinformationbeingprovided.$Less:CapitalAdd:Drawings(12x員報(bào)告F3財(cái)務(wù)會(huì)計(jì)員報(bào)告–F32009年12200912一般性評(píng)論的目的是為未成功嘗試本試卷的考生以及將來(lái)參加本試卷的考生提供關(guān)于考試問(wèn)題的風(fēng)格和水平的指導(dǎo)。這些問(wèn)題取自2009年12月的試卷，旨在強(qiáng)調(diào)建議的答題方法。下面選出的問(wèn)題是考生表現(xiàn)的三個(gè)問(wèn)題。1Simran采用備用金法來(lái)核算零用現(xiàn)金。她數(shù)了數(shù)零用現(xiàn)金，手里有66·00。還有以下小雜項(xiàng)采購(gòu)22·00銷(xiāo)售經(jīng)理10·00員工飲料19·00雜項(xiàng)銷(xiāo)售收據(jù)47·00Simran的備用金金額是多少？乙$50·0062·00日$70·002）D令人驚訝的是，這個(gè)問(wèn)題沒(méi)有得到很好的回答，只有33%的考生正確回答了這個(gè)問(wèn)題。小額備用金會(huì)計(jì)處理方法是指企業(yè)定期將小額現(xiàn)金償還至固定的備用金金額。為了恢復(fù)原來(lái)的備用金金手頭零用現(xiàn)金余額66.00加：雜項(xiàng)采購(gòu)22.00貸給銷(xiāo)售經(jīng)理員工飲料19.00減：雜項(xiàng)銷(xiāo)售收入(47.00)備用金余額這個(gè)問(wèn)題最常見(jiàn)的答案（占34%的答案）是A。此選項(xiàng)添加了列表中的所有項(xiàng)目，但沒(méi)有認(rèn)識(shí)到F32009122Pam的試算表未平衡，因此她開(kāi)設(shè)了一個(gè)暫記賬戶(hù)，余額為2,770。在差異時(shí)，她發(fā)現(xiàn)銷(xiāo)售日預(yù)訂價(jià)低了950處置非流動(dòng)資產(chǎn)損失5,600已在雜項(xiàng)費(fèi)用賬戶(hù)中記錄為6,500采購(gòu)賬中總計(jì)1,150的一頁(yè)已過(guò)帳到應(yīng)付賬款控制帳戶(hù)，但未進(jìn)行其他條目Pam更A$2,070B$3,020C$2,520D2B懸念賬戶(hù)是考生感到的一個(gè)領(lǐng)域，因此這個(gè)問(wèn)題沒(méi)有像其他問(wèn)題那樣得到很好的回答也就不足為奇了?？傮w而言，只有27%的考生正確回答了這個(gè)問(wèn)題。錯(cuò)誤1對(duì)暫記賬戶(hù)沒(méi)有任何影響。日賬簿總計(jì)已過(guò)帳到銷(xiāo)售科目和應(yīng)收賬款控制科目，因此錯(cuò)誤2記$900貸方雜項(xiàng)費(fèi)用$9003有相應(yīng)的借方，因此必須更正這一點(diǎn)。調(diào)整為：借方$1,150貸方暫緩$1,150員報(bào)告–F32009年12當(dāng)暫記賬戶(hù)平衡時(shí)，期末余額為3,020。$雜費(fèi)900b/fc/f3,0203次3,920A，38%A。這將所有條目發(fā)布到暫記賬戶(hù)，這表明考生需要更好地了解記賬簿的功能以及將過(guò)賬到分類(lèi)賬戶(hù)中。當(dāng)年的利潤(rùn)為345,687，期末凈資產(chǎn)為 。在本財(cái)政年度，引入60,000的資本，其中包括40,000的現(xiàn)金和 的非流