ACCA/CAT

General Comments

The examination consisted of five compulsory questions. Section A contained question 1 for 30 marks and question 2 for 10 marks. Section B comprised three further questions of 20 marks each.

It was pleasing to see that the vast majority of candidates attempted all five questions，with the exception of question 2a. Many candidates chose to start with question 4 or 5 first，and then moved onto questions 1，2 and 3. A significant proportion of candidates answered question 1 last and their answers were often incomplete. As question 1 is the case study and represents 30 of the available marks，leaving this question until last can be a risky strategy， as many answers presented were incomplete or appeared rushed.

Candidates performed particularly well on questions 3bi，3bii，4 and 5b，questions 2b and 5a were also answered to a satisfactory level. The questions candidates found most challenging were questions 1a，1d，2a， 3biii，3c and 5d. This is mainly due to candidates not understanding core syllabus areas well enough and also partly due to a failure to read question requirements carefully.

A number of common issues arose in some candidate’s answers：

·Failing to read the question requirement clearly and therefore providing irrelevant answers which scored few if any marks.

·Wasting time by providing definitions which were unnecessary.

·Presenting answers inadequately，questions 3b and 4b in particular lent themselves well to a columnar format as opposed to lengthy paragraphs of text.

·Failing to answer each question on a new page of the answer booklet.

·Illegible handwriting.

Specific Comments

（责任编辑：中大编辑）

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