cape accounting syllabus with examiner's report

8/18/2019 CAPE Accounting Syllabus With Examiner's Report

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CAPE®

Accounting

Caribbean Examinations Council

SYLLABUSSPECIMEN PAPER

MARK SCHEME


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Macmillan Education

4 Crinan Street, London, N1 9XW

A division of Macmillan Publishers Limited

Companies and representatives throughout the world

www.macmillan-caribbean.com

ISBN 978-0-230-48257-9

© Caribbean Examinations Council (CXC®) 2015

www.cxc.org

www.cxc-store.com

The author has asserted their right to be identified as the author of this work in accordance with the

Copyright, Design and Patents Act 1988.

First published 2014

This edition published 2015

Permission to copy

The material in this book is copyright. However, the publisher grants permission for copies to be

made without fee. Individuals may make copies for their own use or for use by classes of which they

are in charge; institutions may make copies for use within and by the staff and students of that

institution. For copying in any other circumstances, prior permission in writing must be obtained

from Macmillan Publishers Limited. Under no circumstances may the material in this book be used,

in part or in its entirety, for commercial gain. It must not be sold in any format.

Designed by Macmillan Publishers Limited

Cover design by Macmillan Publishers Limited and Red Giraffe

http://www.macmillan-caribbean.com/http://www.cxc.org/http://www.cxc-store.com/http://www.cxc.org/http://www.macmillan-caribbean.com/


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CAPE® Accounting Free Resources: list of contents

CAPE® Accounting Syllabus Extract 3

CAPE® Accounting Syllabus 4

CAPE® Accounting Specimen Papers:

Unit 1 Paper 01 55

Unit 1 Paper 02 63

Unit 1 Paper 03/2 70

Unit 2 Paper 01 74

Unit 2 Paper 02 82


CAPE® Accounting Mark Schemes:

Unit 1 Paper 01 94

Unit 1 Paper 02 96


Unit 2 Paper 01 111

Unit 2 Paper 02 113


CAPE® Accounting Subject Reports:

2005 Subject Report 127



2008 Subject Report: Trinidad and Tobago 157

2008 Subject Report: Rest of Caribbean 170








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REPORT ON CANDIDATES’ WORK IN THE CARIBBEAN ADVANCED PROFICIENCY EXAMINATION

MAY/JUNE 2005

ACCOUNTING

Copyright © 2005 Caribbean Examinations Council ®St Michael Barbados

All rights reserved


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2

ACCOUNTING

CARIBBEAN ADVANCED PROFICIENCY EXAMINATION

MAY/JUNE 2005

DETAILED COMMENTS

UNIT 1

PAPER 01

This performance on this paper was satisfactory. The lowest score was seven and thehighest 58. Nine multiple-choice items and two short-answer questions were set oneach module.

Multiple-Choice Items

The performance on the 27 multiple-choice items was of a good standard. The meanon these items was 12.75 out of a maximum of 27, with a standard deviation of 3.41,and the range was 0-23.

Short-Answer Questions

The short-answer section of the paper comprised six questions, two per module,worth a maximum of six marks each.

Question 28

This question required candidates to match seven listed information characteristics,accounting principles and assumptions to six phrases by inserting the letter associatedwith each listed item next to the appropriate phrase.

Almost all candidates attempted this question and their overall performance wasgood. Most candidates were able to match the information characteristics accounting

principles and assumptions, with the appropriate independent phrase, namely histori-cal cost, revenue recognition, full disclosure, and separate economic entity. Manycandidates, however, were not able to match the principle with the appropriate

phrase. Several candidates were not able to match the relevant characteristic with the phrase that referred to it.

Question 29

Candidates were required to list (a) three advantages that a sole trader would realize by changing to a corporation and (b) three differences between a private company


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and a statutory corporation.

Candidates performed well in this question and from the responses it might be in-ferred that they have an in-depth knowledge of both areas examined in this question.Candidates identified advantages of a corporation relative to a sole proprietorship onseveral dimensions including the liability of owners for the obligations of the busi-

ness, likelihood of realizing economies of scale, access to expertise, and access tofinancing on favourable terms. Candidates were also generally able to distinguish

between a private company and a statutory corporation. Most candidates correctlyidentified key characteristics of a private company. However, many candidates con-fused statutory corporation with a public limited company and were not able to de-scribe the ownership, financing or formation characteristics of a statutory corpora-tion.

Question 30

This question required candidates to prepare the stockholders’ equity section of the balance sheet.

A large number of candidates did not respond to the question and for the most partthe question was not well done by those who did attempt it. Most candidates wereable to identify the major categories of items reported in the stockholders’ equitysection of the balance sheet and the number and value of the different types of shares.Conversely, many candidates used inappropriate formats such as the general journaland ledger account. Also, many candidates were not able to distinguish between“authorized” and “issued” share capital. A significant number of candidates whosuccessfully differentiated between “authorized” and “issued” share capital includedthe dollar value of authorized share capital when computing total equity capital. Ad-ditionally, some candidates included the preference dividends in the stockholders’equity section of the balance sheet. A minority of candidates classified share capitalas current assets, fixed assets or current liabilities.

Question 31

Candidates were required to record journal entries for four independent transactionsinvolving the acquisition and disposal of equity securities, the purchase and use ofoffice supplies and the receipt of dividends on an equity investment.

Most candidates attempted at least two of the four journal entries. Overall, the per-formance on this question was poor. Most candidates used the appropriate general

journal format to record the four transactions. Candidates performed better on Parts(b) and (c) of the question, which dealt with recording the purchase of equity securi-ties and the receipt of dividends on an equity investment, respectively, than on Parts(a) and (d). Many candidates used inappropriate account titles, such as commonstock, purchases, acquisitions and shares when recording the purchase of the equity

securities. Some candidates reversed the debit and credit entries and others ignoredthe brokerage fee when recording the cost of the equity securities.


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Many candidates did not record the receipt of dividends as income, while some can-didates used inappropriate account titles, such as dividend payable when recordingthe receipt of dividends.

Many candidates did not attempt part (a) of the question, which required them torecord an adjusting journal entry to recognize office supplies used during the ac-

counting period. Few candidates performed satisfactorily on this requirement. Manycandidates credited the cash account rather than the supplies inventory account. Al-so, several candidates reversed the debit and credit entries.

In part (d) of the question, some candidates did not recognize the gain on the disposalof the equity securities, while others erroneously recorded the receipt of the cash pro-ceeds as a credit entry or failed to record the brokerage fees paid on the sales of thesecurities. Candidates who used inappropriate account titles to record the initial ac-quisition of the shares used the same account title when recording the sale of theshares.

Question 32

In this question selected financial information for one business was provided andcandidates were required to calculate the current ratio, quick ratio, average collection

period in days, inventory turnover, times interest earned and earnings per share.

The overall performance, on this question was satisfactory. Candidates were general-ly able to calculate the current ratio, quick ratio and the average collection period indays. However, some candidates experienced difficulty when computing earnings

per share, times interest earned and inventory turnover.

Common weaknesses in the responses to this question included the use of the valueof common share rather than the weighted average number of shares outstanding tocalculate earnings per share, addition of interest expense to income before interestwhen computing times interest earned, and the use of sale revenue rather than cost ofgoods sold when computing inventory turnover. Also, a number of candidates in-verted the inventory turnover formula by dividing the average inventory by the costof goods sold.

Question 33

Candidates were given the balance sheet of a company prior to its purchase of the plant assets of a sole proprietorship firm at a price that was lower than the total mar-ket value of the assets acquired. They were required to prepare the company’s bal-ance sheet immediately after the acquisition.

cape accounting syllabus with examiner's report

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