2012年ACCA考试辅导：Paper1.2考官谈备考1

　　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. As in June 2005, the questions in Section B did not carry equal marks. On this occasion there was one 8 mark question, two 9 mark questions and two 12 mark questions. This pattern may change in the future but there will always be five questions in Section B and each will carry between 8 and 12 marks.

　　On this occasion, candidates’ performances spread right across the whole spectrum of marks. The paper acted as a very good discriminator of candidate performance. There were slightly more candidates than usual scoring very high marks on this paper but on the other hand, as usual, there were quite a few papers scoring 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 the longer Section B questions and therefore there was a full overall coverage of the syllabus by this examination.

　　Section A questions on the following topics were least well answered: cost behaviour, break-even analysis, the economic order quantity model, relevant costing and pricing.

　　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 candidates failing to read the instructions associated with an examination carefully. Future candidates are advised to read these instructions carefully as the answers to Section A questions represent 50% of the total marks available on this paper.