1. 2015-16 Semester 1 ACCT2013 Principles of Accounting II Information on Final Exam Date: December 24, 2015 (Thursday) Time & Venue: To be announced by AR Be punctual. Do not forget to bring your own calculator. Borrowing from/sharing with your classmates is not allowed.

2. 2015-16 Semester 1 ACCT2013 Principles of Accounting II Information on Final Exam Attempt all 6 questions. Write all answers in the answer booklet. Write clearly and do not use pencil. Marks will be deducted if answer scripts are written in pencil. Show detailed/step-by-step computation where appropriate. Use of calculator is allowed (but No financial calculators and No smart phone calculators). Students must bring their own calculators, borrowing/ sharing is NOT allowed (the invigilators will not provide calculators). Cheating in any form will NOT be tolerated.

3. Q Compu- tation Short- AnswerCoverage 113-Chapter 15 Understand how to account for available-for-sale securities (including changes in fair value) and investments in equity with significant influence. 218-Chapters 16 Understand the components of a Cash Flows Statement and how to complete the statement using the indirect method. Refer to Exhibit 16.7 for format. 3164Chapter 17 Understand the purpose and areas of inquiry of financial statement analysis. Determine key financial ratios (formulas will NOT be provided). 4113Chapter 20 Understand process costing concepts and procedures, and how to apply them using 4 steps: determine physical flow, compute EUP, compute cost per EUP, and assign/reconcile costs.

4. Q Compu- tation Short- AnswerCoverage 5164Chapter 21 Understand how to assign overhead costs using activity-based costing for companies with multiple products. 6114Chapter 22 Understand different types of cost behavior and how to compute break-even sales (in units and in dollars) and income from sales and costs. Total 100 8515 (Short-answer questions have to be supported by explanations/examples to show your understanding.)

5. The following topics are excluded: All “Decision Analysis” parts in the chapters. All appendixes Chapter 21 - Evaluating Investment Centre Performance and Responsibility Accounting (p. 845 – 850) Chapter 22 - Multi-product Break-Even Point (p. 893 – 895) Remember to write CLEARLY and LEGIBLY, and show calculations!