1. Final Exam – Principles of Accounting II Date: 1 June 2015 (Monday) Time & Venue: To be announced by AR Be punctual. Don’t forget to bring a calculator.

2. Final Exam – Principles of Accounting II Attempt all 5 questions Write all answers in the answer booklet as provided Write clearly and do not use pencil for writing answer scripts (otherwise marks may be deducted) Show all workings / calculations Use of calculator is allowed (No financial calculators and No smart phone calculators) Students must bring your own calculator, sharing is NOT allowed (we will not supply any calculator ） Cheating of any forms will NOT be tolerated

3. QCalEssayCoverage 120- Chapter 15 Transactions of Held-for-Trading & Available-for-Sale investments including changes in market prices. 220- Chapters 16 Understand a complete Cash Flows Statement using indirect method 310 Chapter 17 Understand & determine accounting ratios (formulas are not provided), tools & methods on financial statement analysis 4164 Chapter 18 Understand characteristics of managerial accounting, concepts of costs and manufacturing costs and their applications

4. QCalEssayCoverage 5164 Chapter 22 Understand contribution margin and break-even point, the effects of changes in sales, variable cost & fixed cost on contribution margin, break-even point & net income. Apply the relation among sales, production capacity, variable cost, fixed cost & net income in decision making. Total8218 (Essay answers have to be backed up by explanations/examples to showcase your understanding) Write CLEARLY & LEGIBLY! Show calculations!

5. The following topics are excluded: All “decision analysis” parts in the chapters All appendixes Chapter 22 - Multi-product Break-Even Point (p. 887 – 889)

6. Work hard & Good Luck!