AceDSE · Paper · 2026.07
企業、會計與財務概論
Business, Accounting and Financial Studies
Compulsory Business Case with Module Choice
Candidate name
Date
Sample-paper basis
sample Paper 1 objective/structured work followed by distinct Accounting and Business Management modules
Scope of this paper
Complete the compulsory case and ONE module matching your course. The public examination gives a larger weighting to the selected module.
Candidate instructions
- Answer the compulsory case and ONE module only.
- Show accounting calculations clearly.
- Business recommendations must be linked to the case data.
Compulsory case — Harbour Refill Limited
25 marks| Item for year ended 31 Dec | HK$ million |
|---|---|
| Revenue | 2.40 |
| Cost of goods sold | 1.44 |
| Operating expenses | 0.72 |
| Current assets | 0.90 |
| Current liabilities | 0.60 |
| Operating indicator | Outlet result | Target |
|---|---|---|
| Average queue at 18:00 | 14.2 min | < 8 min |
| 60-day repeat purchase | 31% | 45% |
| Packaging avoided | 18 tonnes | 15 tonnes |
1(a)
Calculate (i) gross profit, (ii) operating profit margin, and (iii) current ratio. Give ratios to 2 decimal places where appropriate.
[7 marks]
1(b)
The company needs $800,000 for a second outlet. Compare a five-year bank loan with issuing ordinary shares to a social-impact investor. Recommend one, using three case-specific considerations.
[6 marks]
1(c)
The refill stations reduce packaging but queues are long and repeat purchase is falling. Propose one operations measure and one marketing measure. For each, state a KPI that could test effectiveness.
[6 marks]
1(d)
A supplier offers a lower price but cannot verify its wage records. Analyse the conflict between profit objectives and corporate social responsibility, then state a procurement decision rule.
[6 marks]
Module choice
15 marksAnswer the module you study: Accounting OR Business Management.
Accounting module
2A(a)
Unadjusted profit is $286,000. Year-end adjustments are: depreciation $34,000; accrued electricity $7,500; prepaid insurance decreases expenses by $4,000; allowance for doubtful debts must rise by $6,500. Calculate adjusted profit and explain why the prepayment increases it.
[8 marks]
2A(b)
Opening cash is $45,000. Expected receipts are $180,000. Cash purchases are $72,000, wages $54,000, rent $18,000 and equipment $96,000. Prepare the one-month cash budget and recommend one response if the minimum desired closing balance is $20,000.
[7 marks]
Business Management module
2B(a)
Staff turnover rose from 18% to 34%, while customer complaints about inconsistent advice doubled. Analyse two plausible causal links. State what further evidence is needed before concluding that turnover caused the complaints.
[8 marks]
2B(b)
Design a 90-day people-management response using recruitment, training and motivation. Include one leading and one lagging performance indicator.
[7 marks]
Every question and figure is original AceDSE work; official samples were used only to calibrate format, complexity and reasoning depth.
Marking guidance is hidden by default and prints only after you reveal it.