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UNIVERSITY OF MALTA

THE MATRICULATION CERTIFICATE EXAMINATION

INTERMEDIATE LEVEL

ACCOUNTING

May 2010

EXAMINERS REPORT

MATRICULATION AND SECONDARY EDUCATION

CERTIFICATE EXAMINATIONS BOARD

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Statistics

Table 1: MATSEC Intermediate Level Accounting, May 2010

Distribution of Grades

Grades A B C D E F Absent TOTALNo. of candidates 17 26 31 27 23 17 4 145

Table 2: MATSEC Intermediate Level Accounting, May 2009

Distribution of Grades

Grades A B C D E F Absent TOTAL

No. of candidates 15 28 31 31 25 15 4 149

A total of one hundred and forty five candidates applied for the examination but there

were four absentees, the same as the previous year. Seventeen other candidates failed

to get a pass mark and the remaining hundred twenty four obtained grades ranging

from A to E.

Overall performance was comparable to that of the previous year. More than half the

candidates obtained a grade ranging from A to C. One can also observe the same

pattern of student preferences wherein candidates obtained higher marks in the last

section that includes the costings. This is perhaps due to the very limited syllabus it

covers thus making the questions easier to guess.

Section A

The first question is compulsory, but on the whole was fairly well answered by the

majority of candidates. The average mark obtained was 18. Some candidates found

great difficulty in calculating the figure for sales while others displayed a great lack of

knowledge when dealing with appropriation of profits between partners.

Section B

This section contained three questions of which the candidates had to answer two.

Nearly all candidates opted to answer question 2 thus showing candidate preferencefor final accounts questions even though complicated by departmental work. The

average mark obtained was also high, 14 out of 20.

Each of the other two questions was answered by half the candidates. Question three

dealt with depreciation and disposals. Many of the answers provided were quite

satisfactory although some candidates did not answer the theory part thus losing

valuable marks. Question four was answered by a little less than half the candidates

but the overall performance was not as good as that for question three.

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Section C

This section contained three questions of which candidates were asked to answer any

two. Only seventeen candidates answered question seven, all the others chose to

answer questions five and six. As in previous years the overall marks were high in

contrast to those of the financial part of the paper. A good number of candidatesobtained full marks for these two questions while at the same time having very low

marks awarded for the financial part of the paper.