6月ACCA F8考试真题及答案

6月ACCA F8考试真题及答案

Audit and Assurance
(International)
Wednesday 3 June 2009

ALL FIVE questions are compulsory and MUST be attempted
1 Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,
where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing
themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very
little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers
for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid
on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are pre-
printed and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to
identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts
office.


 

完整资料收费,付费及获取资料请联系:1603838645@qq.com

发表评论

您的电子邮箱地址不会被公开。