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### 2016年ACCA考试《管理会计》复习资料(3)

Sampling methods

Data are often collected from a sample rather than from a population. If the whole population is examined, the survey is called a census.

There are two types of sampling methods:

Probability sampling method – is a sampling method in which there is a known chance of each member of the population appearing in the sample.

- Random

- Stratified random

- Systematic

- Multistage

- Cluster

If random sampling is used, it is necessary to construct a sampling frame.

A sampling frame should have following characteristics

- completeness

- accuracy

- up to dateness

- convenience

- non-duplication

Non probability sampling method – is a sampling method in which the chance of each member of the population appearing in the sample is not know, i.e. quota sampling.

Example 1:

The following statements relate to which different types of data

(i). Secondary data are data collected especially for a specific purpose

(ii). Discrete data can take on any value.

(iii) Qualitative data are data that cannot be measured

(iv). Population data are data arising as a result of investigating a group of people or

Objects.

Which of the statements are true?

A.(i)and(ii)only

B.(ii)and(iii)only

C.(ii)and(iv)only

D.(iii)and(iv)only

Solution is D

It is primary data that is collected for a specific purpose so (i) is false. Continuous data can take on any value so (ii) is false. Both (iii) and (iv) are true.

Example 2:

Which of the following statements are not true?

I If a sample is selected using random sampling, it will be free from bias.

II A sampling frame is a numbered list of all items in a sample.

III In cluster sampling there is very little potential for bias.

IV In quota sampling, investigators are told to interview all the people they meet

Up to a certain quota.

A I, II, III and IV

B I, II and III

C II and III

D II only

Solution is C

A sampling frame is a numbered list of all items in a population (not a sample)

Cluster sampling involves selecting one definable subsection of the population which therefore makes the potential for bias considerable.