Hkdse Bafs Exemplars

8/2/2019 Hkdse Bafs Exemplars

1/112

1

4

6

5

7

10

4 ( 73 )


2/112

2


3/112

3


4/112

4


5/112

5

6 ( 74 )


6/112

6


7/112

7


8/112

8


9/112

9


10/112

10


11/112

11


12/112

12


13/112

13


14/112

14

5 ( 30 77 )


15/112

15


16/112

16


17/112

17


18/112

18


19/112

19


20/112

20


21/112

21


22/112

22


23/112

23


24/112

24

7 ( 38 88 )


25/112

25


26/112

26


27/112

27

X

Y


28/112

28


29/112

29

X

Y


30/112

30


31/112

31

X Y


32/112

32


33/112

33


34/112

34


35/112

35

10 ( 40 91 )


36/112

36

4P


37/112

37


38/112

38


39/112

39


40/112

40


41/112

41


42/112

42


43/112

43


44/112

44


45/112

45

(a)


46/112

46

EXEMPLARS AND COMMENTS

The exemplars below are taken from Questions 4 and 6 of Sample Paper 1B, Questions 5 and 9 of

Paper 2A, and Questions 7 and 10 of Paper 2B. Page references for the respective questions andmarking guidelines of the exemplars in the Information Booklet are provided. Exemplars are

presented by question, from Level 5 (if available) to Level 1. Where certain questions or levels fall

short of samples, readers are encouraged to refer to the Chinese version for additional information.

PAPER 1Section B Question 4 (refer to p. 93 of the Booklet for the marking guidelines)

This question tests candidates knowledge of the investment products available in Hong Kong and

their understanding of the factors affecting personal investment decisions.

Sample 1: Level 4


47/112

47

Comments

Demonstrates good knowledge of the types of financial products available in the Hong Kong

securities market. Shows clear understanding of the factors affecting personal investment decisions,

particularly in comparison with the decision to keep money in a fixed deposit account. Explanation

is well articulated with appropriate use of business terminology.


48/112

48

Sample 2: Level 3

Comments

Demonstrates knowledge of the financial products available in Hong Kong and a general

understanding of the factors affecting personal investment decisions. Fixed deposits are

mistakenly thought to be immune from a declining economy. Communication skill is satisfactory

and arguments are in general clearly presented.


49/112

49

Sample 3: Level 2

Comments

Demonstrates basic knowledge of the financial products available in Hong Kong but fails to identify

them by category as required. Understanding of the factors affecting personal investment

decisions is limited and confusion is revealed in relating policy, stability and war with the social

environment. Arguments are not clear with occasional imprecise use of business terminology.


50/112

50

Sample 4: Level 1

Comments

Demonstrates elementary knowledge of the financial products available in Hong Kong and the factors

to be considered in personal investment decisions. Generic answers are put forward with no

attempts to illustrate arguments with elaboration.


51/112

51

PAPER 1Section B Question 6 (refer to p. 94 of the Booklet for the marking guidelines)

This question tests candidates knowledge and understanding of accounting ratios as well as human

resource management. In the first two parts, candidates are expected to synthesise and evaluate the

given information for assessing the profitability and liquidity of a business. The last part is an

open-ended question in which candidates are expected to propose two relevant measures.

Sample 5: Level 5


52/112

52

Comments

Demonstrates a good analysis of ratios for explaining differences in profitability and commenting on

liquidity. The suggested human resource measures are clearly explained and well suited to the case.

Able to communicate arguments clearly with good elaboration and appropriate use of business

terminology.


53/112

53

Sample 6: Level 4


54/112

54

Comments

Knowledge and understanding of accounting ratios is satisfactorily demonstrated by making both

internal and external comparisons, although misconception is revealed in the interpretation of the

companys low net profit ratio. The suggested human resource measures are relevant to the case.

Generally able to elaborate on arguments with appropriate use of business terminology.


55/112

55

Sample 7: Level 3


56/112

56

Comments

Demonstrates adequate knowledge of accounting ratios and has applied it to the given information

for profitability and liquidity analysis. The suggested human resource measure reflects a

superficial understanding about compensation. Communication ability is fair and answers are

mostly explained with some use of business terminology.


57/112

57

Sample 8: Level 2


58/112

58

Comments

Demonstrates basic knowledge of ratio analysis but comparisons are mostly made with industryaverages, rather than between ratios of the same company. The suggested human resource

measures do not adequately take into account the context of worker layoff resulting from factory

closure. Attempts are made to communicate arguments with use of business terminology.


59/112

59

Sample 9: Level 1

Comments

Demonstrates elementary business knowledge and application questions are responded to with generic

answers which are out of context. Answers are simplistic with little use of business terminology.


60/112

60

PAPER 2A Question 5 (refer to pp. 58-59 of the Booklet for the question and p. 97 for the

marking guidelines)

This is an application question on financial accounting principles and processes. Candidates have to

evaluate the suggested accounting treatment with reference to an accounting concept and to tackle theaccounting problem of a partnership by making appropriate entries in the final accounts as well as the

partners capital accounts.

Sample 10: Level 4


61/112


62/112

62

Comments

The conceptual question is well analysed, demonstrating the candidates ability to evaluate

information in the context of accounting concepts. Demonstrates good application of the

knowledge in accounting for partnerships. Answer is well presented in the proper format with

good use of accounting terminology.


63/112

63

Sample 11: Level 3


64/112

64

Comments

Able to evaluate accounting treatment with reference to a relevant accounting concept, although the

objectivity concept has also been inappropriately cited. Knowledge in accounting for partnerships

is well applied except for the appropriations of profit. Answer is presented in the proper format

with appropriate use of terminology.


65/112

65

Sample 12: Level 2


66/112

66

Comments

The prudence concept has been cited instead of the more relevant money measurement concept.Demonstrates basic knowledge of accounting for partnerships with respect to the routine items only.

Goodwill adjustment is incorrectly calculated. Arguments are put forward with some use of

accounting terminology and presentation of accounting entries is acceptable.


67/112

67

Sample 13: Level 1


68/112

68


69/112

69

Comments

An irrelevant concept has been cited and no reference is made to the given scenario. Demonstrates

elementary knowledge of accounting entries but profit appropriations have been presented above the

net profit line. Improper account titles and terminology are given in the answer.


70/112

70

PAPER 2AQuestion 9 (refer to pp. 65-66 of the Booklet for the question and pp. 104-105 for the

marking guidelines)

This question is an integrated case testing candidates knowledge and understanding of a range of

costing concepts and systems, as well as their application to cost accounting processes. Their abilityto integrate the concept of entrepreneurship in the accounting module is also assessed.

Sample 14: Level 5


71/112

71


72/112

72

Comments

Demonstrates comprehensive knowledge and understanding of costing concepts in handling the

integrated case. Application of knowledge is well illustrated in the identification of relevant cost

items and in the preparation of income statement. Evaluation of the two costing methods is well

explained. Able to discuss Marys enthusiasm from diverse perspectives, reflecting ability to

integrate business knowledge from the compulsory part. Arguments are mostly well elaborated

with an extensive use of appropriate accounting terminology.


73/112

73

Sample 15: Level 4


74/112

74

Comments

Demonstrates good knowledge and understanding of costing concepts in handling the integrated

case. Generally able to identify the relevant direct and indirect cost items, and prepares the income

statement as required. The breakeven ratio is correctly stated but application to the given data has

not been successful. The two costing methods are compared in a routine manner. The

open-ended part on entrepreneurship is less satisfactorily handled. Arguments are fairly well

explained using generally appropriate terminology.


75/112

75

Sample 16: Level 3


76/112

76


77/112

77

Comments

Demonstrates adequate knowledge and understanding of costing concepts in handling the integrated

case. Able to identify the relevant direct and indirect cost items. Processing of accounting

information is less satisfactorily handled for preparing the income statement and ascertaining the

breakeven sales amount. Some misconception is found in the comparison of the two costing

methods. Communication skill is fair.


78/112

78

Sample 17: Level 2


79/112

79

Comments

Demonstrates basic knowledge and understanding of costing concepts in handling the integrated

case. Able to identify the relevant direct and indirect cost items, but can only process minimal

accounting information for preparing the income statement. The two costing methods are

explained in a generic manner. Attempts to explain concepts and show understanding with basic

accounting terminology.


80/112

80

Sample 18: Level 1

Comments

The integrated case is minimally attempted. Concepts are explained superficially with minimal use

of accounting terminology.


81/112

81

PAPER 2BQuestion 7 (refer to p. 69 of the Booklet for the question and p. 108 for the marking

guidelines)

This question is a business case which aims to test candidates ability to apply their knowledge and

understanding of a range of business management concepts spanning motivation theories, training anddevelopment, and capital investment appraisal.

Sample 19: Level 5


82/112

82


83/112

83


84/112

84

Comments

Demonstrates quite comprehensive knowledge and understanding of motivation theories, the

training process and capital investment appraisal. Such knowledge is particularly well applied to

the problem of low morale and in advising the approach of offering the training program, although

the requirement of part (d) has been misunderstood. Arguments are generally well explained and

illustrated with an appropriate use of business terminology.


85/112

85

Sample 20: Level 4


86/112

86


87/112

87


88/112

88

Comments

Demonstrates good knowledge and understanding of motivation theories, as well as the ability to

explain the benefits and process of training. Relatively weak at identifying the financial and

non-financial factors affecting the approach of offering the training program. Generally able to

communicate clearly with the use of business terminology, except in the case of the obvious

confusion between PV and cash flows.


89/112

89

Sample 21: Level 3


90/112

90


91/112

91


92/112

92

Comments

Demonstrates moderate knowledge of motivation theories in explaining the problem of low morale,

and in applying the present value concept to the given cash flow pattern. Analysis of the benefits

of training and development as well as the non-financial factors affecting the choice of approach

tend to be generic. Arguments are in general briefly explained.


93/112

93

Sample 22: Level 2


94/112

94


95/112

95

Comments

Two of the benefits of training, as well as the steps of the training process are correctly identified,

but they tend to be minimally illustrated. The present value concept is only correctly applied to the

decision logic, but not the computations.


96/112

96

Sample 23: Level 1


97/112

97

Comments

Demonstrates elementary knowledge and understanding of the business concepts involved.

Application to unfamiliar situations such as part (a) is not attempted at all. Viewpoints are

generally put forward as statements with little explanation.


98/112

98

PAPER 2BQuestion 10 (refer to p. 71 of the Booklet for the question and p. 111 for the marking

guidelines)

This is an essay question which aims to test candidates ability to conduct an in-depth analysis of

marketing issues, particularly the buying decision-making process of business buyers, and thecomparison of the marketing mix strategies between business and consumer buyers. Candidates are

expected to elaborate their arguments with reference to the contexts of bathroom and kitchen

products.

Sample 24: Level 5


99/112

99


100/112

100


101/112

101

Comments

Demonstrates quite comprehensive understanding of the marketing concepts involved. Most of the

steps in the buying decision-making process are identified and clearly explained. The differences

in marketing mix strategies between business and consumer buyers are well illustrated with

supporting reasons. Arguments are clearly communicated with a consistent use of appropriate

marketing terminology.


102/112

102

Sample 25: Level 4


103/112

103


104/112

104

Comments

Demonstrates a good understanding of the marketing concepts involved. The steps of the buying

decision-making process are satisfactorily identified but only briefly described. Generally able to

analyse the differences in the marketing mix between business and consumer buyers, although some

misconceptions are present. Appropriate marketing terminology has been used in the elaboration.


105/112

105

Sample 26: Level 3


106/112

106


107/112

107

Comments

Demonstrates adequate knowledge in explaining the buying decision-making process, particularly in

its application to the unfamiliar situation of purchases of bathroom and kitchen products by property

development companies. The differences in promotion and pricing are well illustrated, but not the

other two Ps in the marketing mix. Communication ability is fair and answers are explained with

some marketing terminology.


108/112

108

Sample 27: Level 2


109/112

109

Comments

The buying decision-making process is briefly described but is not well applied to the unfamiliar

context of bathroom and kitchen products. The four Ps are explained in a generic way and no

attempts are made to compare and contrast the marketing mix between business and consumer

buyers. Makes little use of marketing terminology.


110/112

110

Sample 28: Level 1


111/112

111


112/112

Comments

The decision-making process is mistaken as the buying decision-making process of a businessbuyer. Common sense speculations are adopted in the comparison of marketing mix strategies and

a number of misconceptions are revealed.

Hkdse Bafs Exemplars

Documents

Transcript of Hkdse Bafs Exemplars