This is a gentle reminder about the Final Examination of AF3110 Intermediate Accounting 1. Details of the Final Examination are as follows:
8 December 2014 (Monday)
7 pm – 10 pm (3 hours)
SH2, Sports Hall 2, Kwong On Jubilee Sports Centre (Communal Building) ‐ Scope:
Closed book examination
‐ Question type: Essay (31.5%), Computational (25%) and Journal Entries (43.5%)
You are reminded to study all teaching materials, including notes, related chapters of textbook and tutorial questions.
You should bring along your Student ID Card, HK ID Card, pen, ruler, etc. Pencil is not allowed to write answers in test/examination.
You should bring along a silent, non‐programmable, battery operated calculator to the test venue. You may consider to bring an additional calculator for contingency. Mobile phone cannot be used as a substitute of calculator. You may be disqualified if you use other digital devices during the test. You may be disqualified if you bring any materials and digital devices together to toilet. You MUST use “$” as level of precision (unit). Marks will be deducted if you do not follow the above instructions.
The final examination consists of FIVE questions. The topics and types covered are listed as below:
Question 1 (15 marks)
Accounting Policies, Changes in Accounting Estimates and Errors (Computation + Essay) Event after reporting period (Computation + Essay) Question 2 (10 marks)
Conceptual Frameworks (Essay)
Revenue recognition of Construction Contract (Essay) Question 3 (25 marks)
PPE (Journal entries)
Investment property (Journal entries)
Intangible assets (Essay)
Question 4 (22 marks)
Borrowing cost (Computation + Essay)
Inventory (Journal entries + Essay)
Question 5 (28 marks)
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