REVIEW AND FINAL

EXAM
ACCY200
Financial Accounting 11A

Consultation Times (next week)

Monday and Wednesday : 8 11 am
Thursday : 8 12 noon
My name: Norhasni Abdul Razak
My extension number : 301
My hp number: 0192201993 (8am 9pm)
My hang out place : Giant Sg Petani, Amanjaya Mall, Sg.

Petani

Final Exam Structure

Time allowed is 3 hours.
You have to answer ALL 7 questions:
Question 1

You are required to discuss Assets, Expenses and

Liabilities by reference to the conceptual framework.

(12 marks)
Answer should include the definitions, characteristics,
recognition criteria and measurement.

Contd Final Exam Structure

Question 2 (PPE 1 and 2)
You are required to prepare 2 years journal entries. (18 marks)
Question 3 (Business Combination)
You are required to prepare acquisition analysis and journal
entries. (12 marks)
Question 4 (Accounting for Income Tax)

You are required to prepare Current Tax Worksheet and

Deferred Tax Worksheet (20 marks)

Contd Final Exam Structure

Question 5 (Cash Flow Statement)
You are required a complete CFS using direct Method (operating,
investing and financing) Please memorise the format. (18 marks)
Question 6 (Lease Accounting)
You are required to prepare lessee journals for 3 years. (12 marks)
Question 7 (Impairment loss)
You are required to prepare journal entries to account for
impairment loss for CGU. Not tested on corporate assets or
research centre. (8 marks)

 Thank you and Good Luck!!