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.

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