Business, Accounting and Financial Studies · 2013/11/5. 2. 3 Time Event Speakers 9.30 – 9.35 am...

2013/11/5

1

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


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

2013/11/5

2

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


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


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



2013/11/5

3

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%

http://www.hkeaa.edu.hk/en/hkdse/marking/Marking_Procedure_for_Written_Papers.html

2013/11/5

4

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

http://www.hkeaa.edu.hk/en/hkdse/marking/Processing_of_Marks.html

2013/11/5

5

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

http://www.hkeaa.edu.hk/en/hkdse/marking/Processing_of_Marks.html

2013/11/5

6

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.

2013/11/5

7

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.

2013/11/5

8

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.

2013/11/5

9

Samples of

Performance


FINANCIAL STUDIES

EXAMINATION 2013

PAPER 1

Section B

Questions 1 & 7

2013/11/5

10

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)


(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

2013/11/5

11

PAPER 1B- QUESTION 1: SAMPLE 1A

Both benefits were mentioned with appropriate

explanations.

PAPER 1B- QUESTION 1: SAMPLE 1B

Reason was clearly explained.

2013/11/5

12

PAPER 1B- QUESTION 1: SAMPLE 2

a. Two benefits were not well explained.

b. Reason was well explained.


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。

2013/11/5

13


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)


(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

2013/11/5

14


a. Incorrect

b. Both advantages were not clearly explained.


a. 正確

b. 能解釋運用目標管理帶來的好處。

2013/11/5

15


a. 不正確

b. 未能解釋運用目標管理帶來的好處。


FINANCIAL STUDIES

EXAMINATION 2013

PAPER 1

Section B

Question 2 3 5

2013/11/5

16

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

2013/11/5

17

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

2013/11/5

18

QUESTION 3 (A)

SAMPLE 1

wrong accounting concept

explanation irrelevant under a wrong concept

2013/11/5

19

SAMPLE 2

correct accounting concept with 1 correct

explanation

SAMPLE 3


explanations

2013/11/5

20

SAMPLE 3(B)

SAMPLE 1

wrong accounting principle

explanation irrelevant under a wrong principle

2013/11/5

21

SAMPLE 2


explanations

SAMPLE 3


explanations

2013/11/5

22

QUESTION 5

QUESTION 5

2013/11/5

23

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

2013/11/5

24

SAMPLE 3

acceptable


FINANCIAL STUDIES

EXAMINATION 2013

PAPER 1

Section B

Questions 4 & 6

2013/11/5

25

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)

2013/11/5

26

SAMPLE 1

• HRM functions not clearly shown

SAMPLE 2

• Role of information management not clearly shown

2013/11/5

27

• 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)

2013/11/5

28

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

2013/11/5

29

SAMPLE 2

• Confused efficiency with cost effectiveness in

the second point

SAMPLE 3

• Three ways clearly explained

Business, Accounting and Financial Studies · 2013/11/5. 2. 3 Time Event Speakers 9.30 – 9.35 am...

Documents

Transcript of Business, Accounting and Financial Studies · 2013/11/5. 2. 3 Time Event Speakers 9.30 – 9.35 am...