Te Kaute, Kaupae 1, 2007

Transcription

1 See back cover for an English translation of this cover M For Supervisor s use only Te Kaute, Kaupae 1, Te whakaahua i tētahi tikanga whāwhā pārongo pūtea me te tātari whakawhitinga moni Whiwhinga: Toru 2.00 i te ahiahi Rātū 27 Whiringa-ā-rangi 2007 Tirohia mehemea e ōrite ana te Tau Ākonga ā-motu kei tō pepa whakauru ki te tau kei runga ake nei. Me whakautu e koe ngā pātai KATOA kei roto i te pukapuka nei. Whakaaturia ngā mahinga KATOA. Ki te hiahia koe ki ētahi atu wāhi hei tuhituhi whakautu, whakamahia ngā whārangi kei muri i te pukapuka nei, ka āta tohu ai i ngā tau pātai. Tirohia mehemea kei roto nei ngā whārangi 2 15 e raupapa tika ana, ā, kāore hoki he whārangi wātea. HOATU TE PUKAPUKA NEI KI TE KAIWHAKAHAERE HEI TE MUTUNGA O TE WHAKAMĀTAUTAU. Mā te Kaimāka anake Paearu Paetae Paetae Te whakaahua i t / ētahi pūnaha tukatuka raraunga kaute. Te whakaahua tika, te tātari tika hoki / rānei i ngā whakawhitiwhitinga moni. Te whakarite i ngā tuhinga pukakaute whānui mō ngā whakatikatika māmā i te rā whakatautika. Paetae Kaiaka Te whakaahua i t / ētahi pūnaha tukatuka raraunga kaute. Te whakaahua tika, te tātari tika hoki / rānei i te whānuitanga o ngā whakawhitiwhitinga moni. Te whakarite i ngā tuhinga pukakaute whānui mō ngā whakatikatika māmā, whakatikatika whīwhiwhi i te rā whakatautika. Paetae Kairangi Te āta whakaahua i t / ētahi pūnaha tukatuka raraunga kaute. Te whakaahua tika, te tātari tika hoki / rānei i te whānuitanga o ngā whakawhitiwhitinga moni. Te whakarite i ngā tuhinga pukakaute whānui mō te katoa, mō te nuinga rānei o ngā whakatikatika katoa i te rā whakatautika. Whakakaotanga o te tairanga mahinga (kua tutuki katoa ngā paearu i roto i te pou) Mana Tohu Mātauranga o Aotearoa, 2007 Pūmau te mana. Kia kaua rawa he wāhi o tēnei tuhinga e tāruatia ki te kore te whakaaetanga a te Mana Tohu Mātauranga o Aotearoa.

2 2 Kia 30 meneti hei whakautu i ngā pātai o tēnei pukapuka. PĀTAI TUATAHI: Te Tukatuka Raraunga i te Mahi Kaute Mā te Kaimāka anake Nō Kahu a PARTYZ, he pakihi rīhi taonga whakangahau e whakarato ana i ngā tūrama, te pūoru me ngā wāhi tūtaki. E whakaaro ana a Kahu ki te whakawhiti mai i tana pūnaha kaute ā-ringa ki tētahi pūnaha kaute rorohiko. Pūmatawai Whakahou Aunoa o ngā Pārongo Papa Pātuhi Pūrere Tā Mōkihi Pūmanawa Kaute Mata (a) Whakamahia ngā kīanga e ono i te hoahoa i runga nei, ka whakaoti i te ripanga i raro iho mā te whakauru i ngā kīanga ki raro i te ūpoko tika. Kua oti tētahi kīanga te whakauru mōu. Kōkuhunga Tukanga Whakaputanga Whakahou aunoa o ngā pārongo Te Kaute 90023, 2007

3 3 (b) Whakaotia te ripanga i raro nei hei whakaahua i tō Kahu pūnaha tukatuka raraunga ā- ringa o tēnei wā. Kua oti tētahi tauira te whakauru mōu. Mā te Kaimāka anake Ripanga Whakarāpopoto mō te Pūnaha Tukatuka Raraunga ā-ringa (i) Kīia mai TĒTAHI tauira anō o te kōkuhunga. (1) Nama (2) (ii) Whakaahuatia kia RUA tauira o te tukatukatanga pārongo kaute. (1) (2) (iii) Kīia mai kia RUA tauira o te whakaputanga. (1) (2) (iv) Kīia mai TĒTAHI tauira o te whakaputunga. (1) (c) Whakaahuatia tētahi tauira o te painga o te whakamahi pūnaha kaute rorohiko hei tikanga whakaputu raraunga. (d) Whakaahuatia TĒTAHI painga anō o te pūnaha rorohiko ki tō te pūnaha ā-ringa. Te Kaute 90023, 2007

4 You are advised to spend 30 minutes answering the questions in this booklet. Assessor s use only QUESTION ONE: Accounting Data Processing Kahu owns PARTYZ, a party hire service business providing lighting, music and venues. Kahu is considering changing his current manual system of accounting to a computerised accounting system. Scanner Automatic Update of Information Keyboard Printer Accounting Software Package Screen (a) Refer to the six terms in the diagram above and complete the table below by inserting all the terms under the appropriate heading. One of the terms has been entered for you. Input Process Output Automatic update of information Accounting 90023, 2007

5 (b) Complete the tablebelow to describe Kahu s current manual data-processing system. An example has been entered for you. 5 Assessor s use only Summary Table for Manual Data-processing System (i) State ONE more example of input. (1) Invoice (2) (ii) Describe TWO examples of how accounting information is processed. (1) (2) (iii) State TWO examples of output. (1) (2) (iv) State ONE example of storage. (1) (c) Describe an example of how storage is an advantage when using a computerised accounting system. (d) Describe ONE other advantage a computer system has over a manual system. Accounting 90023, 2007

6 PĀTAI TUARUA: Te Whārite Kaute Wāhanga A: Tātari whakawhitiwhitinga moni Mā te Kaimāka anake Kaua e whakaarohia te tāke hokohoko GST i te pātai. Ko tō Kahu pakihi, a PARTYZ, he rīhi i ngā taonga whakangahau tae atu ki ngā tūrama, te pūoru me ngā wāhi tūtaki. He whakawhitinga moni e pā ana ki a PARTYZ ngā kōrero e whai ake nei. A B C D E F I whiwhi he moni $500 i tētahi kiritaki mō ngā ratonga whakangahau I tangohia he pūtea tārewa $5 000 i te pēke mō te pakihi I haumi a Kahu e $1 000 ki te pakihi I hoko mai ētahi tukuoro hou, $1 800, utua ana he moni tāpui e 10% me te toenga he noho nama I utu $1 350 ki ngā Nama Kia Utua hei utunga katoa i tētahi kaute, ā, i whiwhia he whakahekenga $50 I hokona atu e Kahu ētahi utauta tūrama, ko $500 te utu hoko mai, mō te moni $300 Whakaaturia mai ngā pānga o ngā whakawhitiwhitinga moni i runga nei ki te whārite kaute a PARTYZ i raro nei. Kāore e hiahiatia kia whakaatu e koe ngā tapeke. Me whakaatu mai koe i ngā nuinga ki te tāra, ko ngā piki ki te tohu tāpiri (+), ko ngā heke ki te tohu tango ( ). Kua oti mōu te whakawhitiwhitinga moni tuatahi. PARTYZ Whārite Kaute Pūtea Peke Nama Mai Motokā Utauta Whakangahau Nama Kia Utua Pūtea Tārewa Tūtanga ki te Tangata Whaitiri Pakihi A B C D E F Te Kaute 90023, 2007

7 7 Wāhanga B: Te whakaahua whakawhitiwhitinga moni Kaua e whakaarohia te tāke hokohoko i te pātai. Mā te Kaimāka anake E whakaatu nei te Whārite Kaute e whai nei i ngā whakawhitiwhitinga moni e pā ana ki a PARTYZ he marama kotahi i muri ake. PARTYZ Whārite Kaute Pūtea Peke Nama Mai Utauta Whakangahau Whakapaunga Nama Kia Utua Pūtea Tārewa Tūtanga ki te Tangata Whaitiri Pakihi Moni Whiwhi A B C D E F Mātaitia ngā whakawhitiwhitinga moni kua whakaaturia ki te whārite kaute i runga nei, ka āta whakaahuatia tēnā, tēnā. Me tiaki kei te whakamahia e koe he tauira tōtika mō ngā kaute hua, whakapaunga, whiwhinga, otirā, me whakatakoto ngā nuinga tāra ki ō whakautu. Kua oti te whakawhitiwhitinga moni A te mahi māu hei tauira. A I whiwhi he $95 mō ngā ratonga whakangahau. B C D E F Te Kaute 90023, 2007

8 8 QUESTION TWO: The Accounting Equation Part A: Analyse transactions Assessor s use only Ignore GST in this question. Kahu s business, PARTYZ, provides a party hire service including lighting, music and venues. The following transactions relate to PARTYZ. A B C D E F Received $500 from a cash customer for party services provided Took out a bank loan of $5 000 for the business Kahu invested $1 000 cash into the business Purchased new speakers, $1 800, paying a deposit of 10% with the rest on credit Paid $1 350 on Accounts Payable in full settlement of an account and received a $50 discount Kahu sold some lighting equipment, with a cost price of $500, for $300 cash Show the effects of the above transactions on the PARTYZ accounting equation below. You are not required to show totals. You must show the dollar amounts, increases with a plus sign (+) and decreases with a minus sign ( ). The first transaction has been completed for you. PARTYZ Accounting Equation Bank Accounts Receivable Vehicle Party Equipment Accounts Payable Loan Equity A B C D E F Accounting 90023, 2007

9 9 Part B: Describe transactions Ignore GST in this question. Assessor s use only The following Accounting Equation shows transactions that relate to PARTYZ a month later. PARTYZ Accounting Equation Bank Accounts Receivable Party Equipment Expenses Accounts Payable Loan Equity Income A B C D E F Study the transactions shown in the accounting equation above and fully describe each one. Ensure you use an appropriate example for asset, expense, and income accounts and state dollar amounts in your answers. Transaction A has been described for you as an example. A Received $95 for party services provided. B C D E F Accounting 90023, 2007

10 10 PĀTAI TUATORU: Ngā Tuhinga Hautaka Kaute Whānui ME MĀTUA kaute koe i te tāke hokohoko i te pātai. Mā te Kaimāka anake Nō te 31 Poutū-te-rangi 2007, ka tīmata a Kahu te whakarite i ngā pūrongo kaute mō PARTYZ. PARTYZ Pūrongo Kaute Hukihuki (kohikatanga) mō te tau ka mutu i te 31 Poutū-te-rangi 2007 Whakapaunga (Dr) Whiwhinga (Cr) Utu Kaimahi Rēti Utauta Whakangahau Motokā (utu hoko mai) Whiwhinga Huamoni 300 Utu Rīhi Whakangahau Ka hiahiatia ngā whakatikatika e whai nei i mua i te whakaritenga o te Tauākī Moni Whiwhi me te Ripanga Kaute. Whakaaturia mai ngā whakaurunga Hautaka Kaute Whānui ka whakaritea e Kahu mō ia whakatikatikatanga ki ngā wāhi kua hoatu i raro nei, i te whārangi 11 hoki. Kāore ngā kupu whakamārama e hiahiatia. Kaua ngā ingoa kaute e whakapoto. (a) $250 kei te noho nama atu hei utu kaimahi. Te rā Ngā Taipitopito Whakapaunga Whiwhinga (b) Ngā rēti i utu tōmua ai $300. Te rā Ngā Taipitopito Whakapaunga Whiwhinga Te Kaute 90023, 2007

11 (c) 11 $150 kei te noho nama mai ki te pakihi mō te huamoni i whiwhi. Te rā Ngā Taipitopito Whakapaunga Whiwhinga Mā te Kaimāka anake (d) I te 30 Poutū-te-rangi, ka tukua he nama ko $270 te tapeke, tae ki te tāke hokohoko, ki tētahi kiritaki hei utu rīhi whakangahau. Kāore anō kia tae mai te utunga. Te rā Ngā Taipitopito Whakapaunga Whiwhinga Party Supplies NAMA TĀKE Newlands Place TAUPO Tau Tāke Hokohoko Te rā: 25 Poutū-te-rangi 2007 Ki a PARTYZ Pouaka Poutāpeta 52, TAUPO Te mea hoko: 1 tūrama disco 160 Tāke Hokohoko Tapeke hei utu (e) Ko te nama i runga nei nā Party Supplies mō tētahi tūrama kanikani disco, i hokona i Poutūte-rangi, ko $180 hoki te utu, kei roto te tāke hokohoko, kua tae mai, engari kāore anō kia utua. Te rā Ngā Taipitopito Whakapaunga Whiwhinga (f) Ko te hekenga wāriu o te motokā (utu hoko mai $8 000) ko 10% i ia tau o te utu hoko mai. Te rā Ngā Taipitopito Whakapaunga Whiwhinga Te Kaute 90023, 2007

12 12 QUESTION THREE: General Journal Entries You MUST account for GST in this question. Assessor s use only On 31 March 2007, Kahu began preparing the financial statements for PARTYZ. PARTYZ Trial Balance (extract) for year ended 31 March 2007 Dr Cr Wages Rates Party Equipment Vehicle (cost) Interest Received 300 Party Hire Fees The following adjustments are required before the Income Statement and Balance Sheet can be prepared. Show the general journal entries Kahu will prepare for each of the adjustments in the spaces provided below and on page 13. Narrations are not required. Do not abbreviate account names. (a) $250 is owing for wages. Date Particulars Debit Credit (b) Rates paid in advance $300. Date Particulars Debit Credit Accounting 90023, 2007

13 13 (c) $150 is owing to the business for interest received. Date Particulars Debit Credit Assessor s use only (d) On 30 March, an invoice totalling $270, including GST, was sent to a client for party hire fees. Payment has not yet been received. Date Particulars Debit Credit Party Supplies Newlands Place TAUPO To PARTYZ PO Box 52, TAUPO TAX INVOICE GST No Date: 25 March 2007 Item purchased: 1 disco light 160 GST Total due (e) The invoice above from Party Supplies for a disco light, purchased during March and costing $180, including GST, has been received but not yet paid. Date Particulars Debit Credit (f) Depreciation of vehicle (cost $8 000) is 10% per annum on cost. Date Particulars Debit Credit Accounting 90023, 2007

14 14 He puka tāpiri tēnei hei whakaoti i ō whakautu mē e hiahiatia ana. Āta tuhia te tau o te pātai. Mā te Kaimāka anake Tau Pātai Te Kaute 90023, 2007

15 15 Extra paper for continuation of answers if required. Clearly number the question. Assessor s use only Question number Accounting 90023, 2007

16 For Supervisor s use only Level 1 Accounting, Describe a method of processing financial information and analyse transactions Credits: Three 2.00 pm Tuesday 27 November M Check that the National Student Number (NSN) on your admission slip is the same as the number at the top of this page. You should answer ALL the questions in this booklet. Show ALL working. If you need more space for any answer, use the page(s) provided at the back of this booklet and clearly number the question. Check that this booklet has pages 2 15 in the correct order and that none of these pages is blank. YOU MUST HAND THIS BOOKLET TO THE SUPERVISOR AT THE END OF THE EXAMINATION. For Assessor s use only Achievement Describe an accounting data-processing system(s). Achievement Criteria Achievement with Merit Describe an accounting data-processing system(s). Achievement with Excellence Fully describe accounting data-processing systems. Describe and / or analyse transactions correctly. Describe and / or analyse a range of transactions correctly. Describe and / or analyse a wide range of transactions correctly. Prepare general journal entries for straightforward balance-day adjustment(s). Prepare general journal entries for straightforward and complex balance-day adjustments. Prepare general journal entries for all or nearly all balance-day adjustments. Overall Level of Performance (all criteria within a column are met) New Zealand Qualifications Authority, 2007 All rights reserved. No part of this publication may be reproduced by any means without the prior permission of the New Zealand Qualifications Authority.