Accounting - A conundrum

12th June 2009 at 01:00

The steady stream of fair and consistent Higher papers continued this year, according to the principal teacher of business education at East Kilbride's Duncanrig Secondary.

The first question, on public limited companies, was a nerve-settler with no surprises, said Ingrid Boyd.

The obvious exception was Section A's Question 3, dealing with a club account. It was unusual in that, while this usually involves sports or social clubs, this year threw up a manufacturing account, which Mrs Boyd said had never happened before. Candidates had to put in the cost of production, not the market value, while the income and expenditure account would have caused problems. It was not mandatory, with the straight- forward Question 2, dealing with an appropriation account, providing an alternative. She added that the trickier aspects of Section A, dealing with the financial side of the subject, were balanced by the management accounting of Section B, which was "much more straightforward". The compulsory Question 6 on overhead analysis posed few problems, though there was no worksheet.

Subscribe to get access to the content on this page.

If you are already a Tes/ Tes Scotland subscriber please log in with your username or email address to get full access to our back issues, CPD library and membership plus page.

Not a subscriber? Find out more about our subscription offers.
Subscribe now
Existing subscriber?
Enter subscription number

Comments

The guide by your side – ensuring you are always up to date with the latest in education.

Get Tes magazine online and delivered to your door. Stay up to date with the latest research, teacher innovation and insight, plus classroom tips and techniques with a Tes magazine subscription.
With a Tes magazine subscription you get exclusive access to our CPD library. Including our New Teachers’ special for NQTS, Ed Tech, How to Get a Job, Trip Planner, Ed Biz Special and all Tes back issues.

Subscribe now