| Sample | Practice | 2012 | 2013 |
1. Miscellaneous (Compulsory part) | | | | |
2. Accruals & prepayments | | | | |
3. Bad debts | | | | |
4. Depreciation | A1 (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 statement | B6b (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 account | A2 (rewrite control a/c + 做BS extract) | B5a (sales control) | A1 (sales control + 文字題) | |
7. Correction of errors | B6a | A3b (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. Partnership | B5b-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 prinicples | B5a (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 accounting | A4 (文字題) | A4 (文字題) | | |
14. Ethical issues in accounting | | | A3 (文字題 - corporate governance) | |
15. Miscellaneous | C9e | | |
Financial accounting總分 (sec A+B only) (最多80分) | 53 | 53 | 53 | 55 |
| Sample | Practice | 2012 | 2013 |
1. Cost classification concept and terminology | A3 (計各種cost) + C9a (文字題) | C8b (文字題) | B6a (文字題) | |
2. Job costing | B7ab (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 costing | C9bc (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 analysis | C9d (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-making | B7cd (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) | 27 | 27 | 27 | 25 |