business, accounting and financial studies · 2013/11/5. 2. 3 time event speakers 9.30 – 9.35 am...
TRANSCRIPT
2013/11/5
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Briefing Session on 2013 HKDSE Examination –
Business, Accounting and Financial Studies
28 October 2013 / 2 November 2013
2
Programme Rundown (28 October 2013)
Time Event Speakers
2.30 – 2.35 pm Registration
2.35 – 2.50 pm Introduction and summary examination
statistics
Kathy Chung
M-AD, HKEAA
2.50 – 3.30 pm 2013 exam questions and candidates’
performance – Paper 1
Assistant Examiners:
Mr YK Lau
Mrs Elsie Tang
Ms Sally Wong 3.30 – 3.45 pm Questions and/or comments – Paper 1
3.45 – 4.45 pm 2013 exam questions and candidates’
performance – Paper 2A
Assistant Examiners:
Mr Henry Lau
Ms Tanny Wong
Ms Echo Chan 4.45 – 5.00 pm Questions and/or comments – Paper 2A
5.00 – 5.15 pm Sample papers for 2014 examination Kathy Chung
M-AD, HKEAA
5.15 – 5.30 pm Questions and/or comments – Sample papers
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3
Time Event Speakers
9.30 – 9.35 am Registration
9.35 – 9.50 am Introduction and summary examination
statistics
Kathy Chung
M-AD, HKEAA
9.50 – 10.30 am 2013 exam questions and candidates’
performance – Paper 1
Assistant Examiners:
Mr YK Lau
Mrs Elsie Tang
Ms Sally Wong 10.30 – 10.45 am Questions and/or comments – Paper 1
10.45 – 11.45 am 2013 exam questions and candidates’
performance – Paper 2B
Assistant Examiners:
Mr CK Lam
Ms Louisa Chung
Mr Frankie Sin 11.45 – 12.00 nn Questions and/or comments – Paper 2B
12.00 – 12.15 pm Sample papers for 2014 examination Kathy Chung
M-AD, HKEAA
12.15 – 12.30 pm Questions and/or comments – Sample papers
Programme Rundown (2 November 2013)
Grading of BAFS
http://www.hkeaa.edu.hk/DocLibrary/Media/Leaflets/HKDSE_SRR_A4_Booklet_Jun2011.pdf
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Marking and Grading Procedures
Sample script selection
Standardization meetings
Markers’ meeting
Checkmarking exercise
Post-marking exercise
Panel of judges grading meeting
Internal meeting
Public Exam Board meeting
Grade Awards# in 2013
Level 5** :
Top 10% of Level 5
Level 5* :
Next top 30% of Level 5
# Whole group statistics
All BAFS
Candidates
No. Sat 16,239
CHI ENG
7,789 8,450
L5** 1.1%
L5* or above 4.5%
L5 or above 11.2%
L4 or above 37.2%
L3 or above 66.1%
L2 or above 88.0%
L1 or above 96.0%
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Grade Awards by Elective
Accounting
Candidates
No. Sat 11,687
CHI ENG
4,270 7,417
L5** 1.5%
L5* or above 5.7%
L5 or above 13.8%
L4 or above 42.0%
L3 or above 70.7%
L2 or above 90.0%
L1 or above 96.5%
Business
Management
Candidates
No. Sat 4,458
CHI ENG
3,447 1,011
L5** 0.1%
L5* or above 1.4%
L5 or above 4.6%
L4 or above 25.3%
L3 or above 55.5%
L2 or above 84.7%
L1 or above 96.8%
Paper 1 Scores* (% mark)
Mean SD Min Max
All BAFS Candidates
(16,233) 57.5 16.9 0 99.0
Candidates taking
Accounting module
(11,683) 59.5 16.9 0 99.0
Candidates taking
Business Management
module (4,456) 53.0 15.6 8 95.0
* raw/adjusted marks
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Paper 2 Scores* (% mark)
Paper 2A Mean SD Min Max
No. sat: 11,688 41.8 22.9 0 98.5
Paper 2B Mean SD Min Max
No. sat: 4,458 40.8 17.8 0 88.0
* raw/adjusted marks
BUSINESS, ACCOUNTING AND
FINANCIAL STUDIES
EXAMINATION 2013
PAPER 1
Section A
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SECTION A (MULTIPLE-CHOICE QUESTIONS)
Min: 0
Max: 60
Mean: 37.3
>80% correct: 6
60-80% correct: 11
QUESTION 9
29% of the candidates chose the key (option D),
while 34% of them chose option C. Many candidates
failed to grasp the relationship between cost of
goods sold, sales and gross profit margin.
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QUESTION 10
18% of the candidates chose the key (option A), while
42% of them chose option C. Most candidates were
aware that only 11 months of rent should be accrued
but quite a number of them had overlooked the deposit
which was included in the amount paid.
QUESTION 11
37% of the candidates chose the key (option B), while
52% of them chose option A. As in the case of Q4 last
year, many candidates overlooked the fact that small
businesses can also be limited companies and mistakenly
concluded that they enjoyed a lower tax rate.
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QUESTION 14
39% of the candidates chose the key (option A),
while 41% of them chose option D. Candidates
mixed up trade discounts, which were not recorded
in the books of a business, with cash discounts.
QUESTION 24
42% of the candidates chose the key (option B), while 36% of them chose option D. Many candidates overlooked the period of the loan plan, and hence failed to divide the rate by 4.
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Samples of
Performance
BUSINESS, ACCOUNTING AND
FINANCIAL STUDIES
EXAMINATION 2013
PAPER 1
Section B
Questions 1 & 7
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PAPER 1B- QUESTION 1
1. (a) Many people are using credit cards to purchase
goods and services. Explain two benefits for
customers of using credit card. (4 marks)
(b) Explain one reason why credit card companies are
more willing to issue credit cards to applicants with
good personal credit records. (2 marks)
PAPER 1B- QUESTION 1
(a) Benefits:(2 marks @, max. 4 marks)
defer payment: e.g. can purchase goods or services without
paying cash instantly
safety: e.g. avoid losses of cash
convenience: e.g. worldwide acceptance
privileges: e.g. can enjoy discounts or special gifts
(b) Reasons: (2 marks @, max. 2 marks)
less chance of having bad debts
lower default risk
Higher chance of collecting debt on time
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PAPER 1B- QUESTION 1: SAMPLE 1A
Both benefits were mentioned with appropriate
explanations.
PAPER 1B- QUESTION 1: SAMPLE 1B
Reason was clearly explained.
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PAPER 1B- QUESTION 1: SAMPLE 2
a. Two benefits were not well explained.
b. Reason was well explained.
PAPER 1B- QUESTION 1: SAMPLE 3
a. 能說明使用信用卡對顧客的好處。
b. 信貸記錄良好的顧客不一定會準時還款,而且只能減低
而不是避免壞帳發生的可能性。
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PAPER 1B- QUESTION 7
In the sales department of a firm, the manager and the sales
representatives discussed and agreed on the sales target for a
quarter. Throughout the quarter, the manager met the sales
representatives regularly to discuss problems encountered and
gave appropriate support. At the end of the quarter, the
manager reviewed the performance of the sales representatives
and gave them rewards and feedback.
(a) Name the principle of effective management applied in
the above sales department. (1 mark)
(b) From the sales department’s point of view, explain two
advantages of applying the principle of effective
management named in (a). (4 marks)
PAPER 1B- QUESTION 7
(a) Management by objectives
(b) Advantages:(2 marks @, max. 4 marks)
subordinates are more committed to objectives
subordinates have a better understanding of the objectives
improved communication between manager and
subordinates
better motivation to subordinates
better control on subordinates’ progress
objectives are more commensurate with the corporate goal
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PAPER 1B- QUESTION 7: SAMPLE 1
a. Incorrect
b. Both advantages were not clearly explained.
PAPER 1B- QUESTION 7: SAMPLE 2
a. 正確
b. 能解釋運用目標管理帶來的好處。
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PAPER 1B- QUESTION 7: SAMPLE 3
a. 不正確
b. 未能解釋運用目標管理帶來的好處。
BUSINESS, ACCOUNTING AND
FINANCIAL STUDIES
EXAMINATION 2013
PAPER 1
Section B
Question 2 3 5
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SECTION B (QUESTION 2)
SAMPLE 1
1. 沒有列出外在因素
2. 此為內在因素,非外在因素
3. 誤解題目
1 2
3
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SAMPLE 2
1. 此為內在因素,非外在因素
1
SAMPLE 3
correct factor
but wrong
explanation
incorrect
factor &
explanation
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QUESTION 3 (A)
SAMPLE 1
wrong accounting concept
explanation irrelevant under a wrong concept
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SAMPLE 2
correct accounting concept with 1 correct
explanation
SAMPLE 3
correct accounting concept with 2 correct
explanations
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SAMPLE 3(B)
SAMPLE 1
wrong accounting principle
explanation irrelevant under a wrong principle
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SAMPLE 2
correct accounting concept with 2 correct
explanations
SAMPLE 3
correct accounting concept with 2 correct
explanations
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QUESTION 5
QUESTION 5
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SAMPLE 1
1. wrong column heading, entries in this column will not
score marks
2. incorrect amount
3. incorrect particulars
4. incorrect entry
3
1
2
4
1
SAMPLE 2
1. incorrect particulars
2. incorrect balance
1
1
1
2
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SAMPLE 3
acceptable
BUSINESS, ACCOUNTING AND
FINANCIAL STUDIES
EXAMINATION 2013
PAPER 1
Section B
Questions 4 & 6
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SECTION B (QUESTION 4)
Information management can support the human
resources department of a company in different ways.
List three of them. (3 marks)
資訊管理可以從不同途徑支援一家公司的人力資源部,試舉出其中三項。 (3分)
MARKING SCHEME
Ways:
store personnel data
handle payroll
take attendance
facilitate staff placement
3
(1 mark for each relevant way, max. 3 marks)
方法:
貯存個人資料
處理工資
有助出勤記錄
促進員工的崗位安置
3
(每項適切的方法1分,最高3分)
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SAMPLE 1
• HRM functions not clearly shown
SAMPLE 2
• Role of information management not clearly shown
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• Relationship between information management
and HRM clearly shown
SAMPLE 3
QUESTION 6
Explain three ways in which division of work
could enhance the efficiency of a manufacturing
company. (6 marks)
解釋分工可以提升製造公司效率的三個途徑。
(6分)
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MARKING SCHEME Ways:
facilitate automation: e.g. use of specialised equipment
facilitate supervision: e.g. each worker only concentrates on
a specialised task
practice makes perfect: e.g. work faster and make fewer
mistakes
save time: e.g. change from one position to another
6
(2 marks for each relevant way, max. 6 marks)
方法:
促進自動化:例如使用特別器材
有助監督:例如每名員工只專注一專門工作
熟能生巧:例如可使工序更快完成和減少錯誤
節省時間:例如由一崗位轉至另一崗位
6
(每項適切的方法2分,最高6分)
SAMPLE 1
• Some incorrect / irrelevant explanations
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SAMPLE 2
• Confused efficiency with cost effectiveness in
the second point
SAMPLE 3
• Three ways clearly explained