2016年ACCA考试《管理会计》复习资料(3)

发布时间:2016-10-24 共1页

 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

  - adequacy

  - 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.

百分百考试网 考试宝典

历年真题,视频课件,考试资料,助力考试顺利过关!

立即免费试用