DFS JUN 09 - what was the nightmare?

Sally Registered Posts: 69 Regular contributor ⭐
Have read on this forum that DFS JUne 09 was an awful paper and that something caught a lot of people out and caused poor pass rates - i have looked back on the posts that followed the exam and did not read anyone mention anything out of the ordinary. What was the problem? was it 2.2 define current assets and liabilities? Would messing this small question up be enough to fail the whole exam?


  • swirlywirly
    swirlywirly Registered Posts: 26 Regular contributor ⭐
    I was actually just wondering this myself, and was off to look at the chief examiner's report when I saw your post!

    I've just read the report and as for section 2, it looks like there were a few issues with the gearing ratio not being calculated properly. Also students not giving clear advice in the report, by saying things such as "need more information" or "need to see next year's results".

    It looks like task 2.2 threw people, asking for a definition of current assets and liabilities. Students used answers they've memorised to old questions, rather than answer the question on the paper!
  • Steve Collings
    Steve Collings Registered Posts: 997 Epic contributor 🐘
    Lots of people failed on section 2 and I think it was a case of students not expecting some standards appearing (IAS 1 especially) and from those I have spoken to and emailed about concerning this issue, seemingly tuition providers are the ones at fault I am afraid.

    Tutors and tuitions providers should not be saying to students "you need to learn these 5 standards inside out" or "IAS 8 is definitely going to come up this time round". The fact is these people do not know what is going to come up on the exam regardless of what they tell their students.

    On my courses I never give tips as to what will come up because I simply don't believe in them and I believe they detract students away from revising the whole syllabus because with tips they focus mainly on what their tutor says.

    Having said that, don't let the June session put you off. I suspect lessons have been learnt from that sitting and hopefully December 2009 will be a much more friendlier paper!

    Good luck

  • Ampsie
    Ampsie Registered Posts: 145 Dedicated contributor 🦉
    [Would messing this small question up be enough to fail the whole exam?]


    I hope this puts your mind at rest......

    I did DFS in June. I was confident I had done well but when i left the exam room i realised i had done the wrong calculation for the gearing ratio and that last question i gave the definition for assets and liabilities rather than CURRENT assets and liabilities.

    I was so worried that would cost me the exam - but i passed!

    So - no, messing up one small bit isn't enough to fail!!!

  • Sally
    Sally Registered Posts: 69 Regular contributor ⭐
    Thanks Ampsie.... thats a relief.. i think i'll stop investigating and just keep on slogging away at the IAS's....my poor brain's full!!!
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