Relevant to: Paper 1.2 Professional scheme
The structure of this paper was identical to recent previous sittings, with 25 compulsory multiple-choice questions in Section A, and five compulsory questions in Section B. For the first time under the current syllabus, the questions in Section B did not carry equal marks. On this occasion there was one 8-mark question, three 10-mark questions and a 12-mark question. This pattern may change in the future but there will always be five questions in Section B and each will carry between eight and 12 marks. It is pleasing to report that the general standard of answers in Section B of this examination was higher than in the recent past. This is reflected by the fact that fewer candidates scored very low marks.
Section A
The questions in this section came from right across the syllabus and each carried two marks. There was the usual mixture of computational and descriptive questions. The topics tested complemented the topics set in Section B and therefore the syllabus was fully covered in this examination.考試中國(guó)
Questions on the following topics were least well-answered: linear programming, make or buy in decisions, relevant costs, correlation, process costing, fixed overhead capacity variances, and service cost centres.
A few candidates failed to record any of their answers to the multiple-choice questions in Section A on the front of the Candidate Registration Sheet (CRS), as instructed. Many others did not bubble their answer choices in the correct way on the CRS, again as instructed. These are clear examples of poor examination technique and failure to read the instructions associated with an examination.
