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December 10, 2005

ST管理会計①

初の管理会計の答練をしました。といっても原価計算と実質は同じ。問題もST簿記に続き、去年とそっくりの問題だったような気がしました。

去年もそうでしたが、時間が足りませんでした。基礎①にしてはかなりのボリュームだと思います。それに理論の配点もかなりありました。

☆自己採点☆

ST管理会計①

計算  50点/65点
理論 ??点/35点 最低でも10点くらいは行きそうです。

ということは60点、うーん、イカンですね。

計算は実際に失点につながるミスはありませんでした。
1問目の製造間接費配賦差異の論点は時間が無くて解くのが不可能でした。
これを完答するにはあと10分程度必要でした。
仮に時間をかけて解いていたとしたら10点の獲得は可能でした。でも配点がなされていなかった厚生費をまんまと読む飛ばしていたので完璧とは言えない状況でした。

残りの5点の失点は賃金勘定の構成が分かっていなかったということです。
T勘定の仕掛品には各部門の直接労務費合計を計上しなければいけないのに各部門の仕掛品合計を計上していました。したがって、各部門には間接労務費が計上されることになります。
さらに見落としてしまったのは諸手当についてです。賃金勘定であるから諸手当は含める必要はないのにまんまと含めて計上していました。
賃金勘定と勘定連絡については要復習です。その他はあんま必要ないかな、そんな感じがしました。理論はもちろんしっかり復習しますよ。

---------------------------------------

☆答案回収☆

久々の答案回収です。こないだ送った簿記ST①②が返って来ました。

簿記ST① 84点 56番/556番  上位9.9%
簿記ST② 96点 27番/545番  上位5.0%

ほとんど去年と同じ問題だったので去年もSTを受けたボクが有利で
あるのは間違いありません。
知識の確認という意味ではいいのかもしれませんけどね。

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