tai lieu ccnp moi nhat

Ngày tải lên: 10/12/2013, 03:15

... and suppliers is important in enabling organisations to respond to certain types of change, necessary for business as a sustained activity. Responsibilities towards customers are mainly those ... retaining and submitting proper records and preparing and auditing financial reports. k (b) Explain the broad consequences of failing to comply with the legal requirements for maintaining ... are preoccupied with performance, and meeting or improving their standards. (b) Organisations contain formal, documented systems and procedures which enable them to control what they do. (c)...

Ngày tải lên: 05/01/2014, 00:19

... cost centre? A A unit of output or service for which costs are ascertained B A function or location for which costs are ascertained C A segment of the organisation for which budgets are prepared ... Stock-outs arise when too little inventory is held (ii) Safety inventories are the level of units maintained in case there is unexpected demand (iii) A re-order level can be established by looking ... by the team, and the remaining bonus is shared evenly between Jane and the other team member. Details of output for one day are given below. Hours worked by team 8 hours Team production achieved...

Ngày tải lên: 05/01/2014, 00:30

... of uncertainty surrounding the possible outcomes of a decision. Information for decision making should therefore incorporate uncertainty in some way. The methods of incorporating uncertainty ... more detail. (a) Relevance. Information must be relevant to the purpose for which a manager wants to use it. In practice, far too many reports fail to 'keep to the point' and contain ... higher precision is obtainable. The main disadvantage of stratification is that it requires prior knowledge of each item in the population; sampling frames do not always contain such information....

Ngày tải lên: 05/01/2014, 00:32

... production reaches a certain level C Salesman’s commissions payable per unit up to a maximum amount of commission D Bulk discounts on purchases, when purchases reach a certain level. The discount ... increase or decrease in volume of output. • A step cost is a cost which is fixed in nature within certain volumes of output. • A variable cost is a cost that will vary with output. The variable cost ... Stepped fixed cost – A stepped fixed cost is a cost which is fixed in nature but only within certain levels of activity. It would be represented graphically as follows: Total cost $ Output...

Ngày tải lên: 05/01/2014, 00:33

... of question, while the paper based exam is made up entirely of MCQs. The MCQs in your exam contain four possible answers. You have to choose the option that best answers the question. The three ... of MCQs, you may find that you recognise a question when you sit the exam. Be aware that the detail and/or requirement may be different. If the question seems familiar read the requirement and ... not assume that it is identical. The January 2012 issue of ACCA Student Accountant magazine contains an article on how to answer MCQs. Ensure that you are familiar with this article. http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_jan12_mcq.pdf ...

Ngày tải lên: 05/01/2014, 00:40

... responsibility of planning and controlling the resources of the business. Therefore they need much more detailed information. They also need to plan for the future (eg budgets, which predict future revenue ... report. (d) The tax authorities will receive the published accounts and as much supplementary detail as they need to assess the tax payable on profits. (e) Banks frequently require more information ... carry out: financial accounting and management accounting. These functions will be developed in detail in your later studies. Section 4 identifies the main users of financial statements and their...

Ngày tải lên: 05/01/2014, 00:41

... 'Discuss' means to examine in detail by argument Clearly label the points you make in discussions so that the marker can identify them all rather than getting lost in the detail. Provide answers in ... 6 37 Answer this December 2009 question on shutdown decisions in full. Risk and uncertainty 7 42 This June 2011 question tests your knowledge of decision rules and pay-off tables. ... competition in what is a mature world market. The factory has 50 production lines each of which contain the three processes: Raw material for the sheet metal is first pressed then stretched and...

Ngày tải lên: 05/01/2014, 00:45

... The table below provides details of when each element of the syllabus has been examined and the question number and section in which each element appeared. Further details can be found in the ... with full solutions and handy tutor’s hints. i-Pass contains approximately 300 questions, covering all important syllabus areas. REVISE AND RETAIN Revise using our pocket-sized Passcards and then ... decisions 2 1, 4 6 Make-or-buy and other short-term decisions 1 1 7 Dealing with risk and uncertainty in decision-making 1 BUDGETING 8 Budgetary control 3 9 Budgetary systems 5 9 Types...

Ngày tải lên: 05/01/2014, 00:46

... category. If most overheads are unit level or facility sustaining the costs will be similar. If overheads are batch or product sustaining costs, the resulting unit costs will be very different. ... Set ups Inspection Batches produced Product R&D Marketing Products produced Facility sustaining Depreciation Rent None The difference between unit costs under absorption costing and ... there are strong relationships with suppliers, costs should be known with a high degree of certainty. Hence there will be minimal variances arising during production. 1: COSTING 1.8 Solution...

Ngày tải lên: 05/01/2014, 00:48

... he has been the law examiner for many years. He has also provided very detailed suggested answers, which show all the detail required to score very highly indeed. As with most examiners, David ... Ltd (2.2 12/02 amended) 18 mins Fawn Ltd manufactures clothes and sells them through its own retail shop. Grace, who is 33 years old, has been employed by Fawn Ltd for three years as manager ... constitution. You might find scenario questions in company law draw on knowledge of what is contained in an objects clause and the articles in general, so it is important to work on your knowledge...

Ngày tải lên: 05/01/2014, 00:52

... due to shareholders. Hence there are detailed laws on 'capital maintenance'. These extend to how far companies may distribute accumulated retained earnings to their shareholders in ... Professional Regulations concerning certain occupations (such as law) can be delegated to authorised bodies (such as the Law Society).  Orders in council in certain circumstances, the government ... particular types of claim, such as personal injury and professional negligence claims, which entail setting out the claim to the defendant in an attempt to negotiate a settlement. The emphasis...

Ngày tải lên: 05/01/2014, 00:53

... Statement of changes in equity Share capital Share premium Revaluation surplus Retained earnings Total $’000 $’000 $’000 $’000 $’000 Balance at 31 December 20X0 ... between IFRS and US GAAP in the period 2006-2008. Partner standard setters 6.2 The IASB maintains a policy of dialogue with other key standard setters around the world, in the interest of ... redeemable $1 preference shares 1,000 Share premium 430 Revaluation surplus 3,125 Retained earnings at 31 March 20X2 9,552 Ordinary dividends paid 1,000 Preference dividends...

Ngày tải lên: 05/01/2014, 01:00

Ngày tải lên: 05/01/2014, 01:13

... perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about ... of half-year accounts Sufficient appropriate evidence is obtained as part of a systematic engagement process that includes obtaining an understanding of the subject matter and other engagement ... monitor controls effective in managing risks • Obtain understanding of the business and the risks it faces External auditors • Ascertain nature of internal control system • In order to...

Ngày tải lên: 05/01/2014, 01:14

... Mana gement (P4) Financial Management (F9) Management Accounting (F2) 2.1 Syllabus Guide Detailed Outcomes Having studied this chapter you will be able to: • Identify & explain the ... improving the employment rate Economic environment for business 5.1 Syllabus Guide Detailed Outcomes Having studied this chapter you will be able to: • Discuss, apply and evaluate ... by asking for bank references and trade references. A credit rating agency will also provide details on a customer’s trading history, debt levels and payment performance. Credit control system...

Ngày tải lên: 05/01/2014, 01:17

Ngày tải lên: 05/01/2014, 01:22

Ngày tải lên: 05/01/2014, 01:28

Ngày tải lên: 05/01/2014, 01:29