... trends The impact of technology on organisations 10 Environmental factors A3 (e),(f) A3 (g) A6 (a),(c) A6 (b) A7 (a),(b) A8 (a) – (c) 11 Competitive forces A9 (a) 12 Converting resources: the value ... preventing fraud 257 Part D Leading and managing individuals and teams 11 12 13 14 15 16 17 Leading and managing people 283 Recruitment and selection 309 Diversity ... 333 Individuals, groups and teams 343 Motivating individuals and groups 363 Training and development 381 Performance appraisal 403 18 Personal effectiveness...
... analysis 36 43 82 157 22 Further variance analysis 42 50 86 160 23 Performance measurement 26 31 93 163 24 Applications of performance measurement 26 31 95 164 98 165 26 Mixed bank 40 48 99 165 27 ... order quantity, to the nearest unit? A B C D 31 units 115 units 163 units 26, 667 units (2 marks) 23 FMA/F2 MANAGEMENT ACCOUNTING 6.6 Which of the following is correct with regard to inventories? ... worked? A B C D 36 14,850 15,531 16, 566 33,132 (2 marks) QUESTIONS 8.18 Budgeted overheads Budgeted machine hours Actual machine hours Actual overheads $69 0,480 15,344 14,128 $67 9,550 Based on...
... ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 4453 9 967 Previous ISBN 9781 4453 73 06 eISBN 9781 4453 9243 British Library Cataloguing-in-Publication Data A catalogue ... 559 Exam answer bank 581 Appendix: Mathematical tables 60 1 Index 60 7 Review form iii FMA/F2 MANAGEMENT ACCOUNTING iv INTRODUCTION Helping you to pass ... members of your family, as these can take on any value: 1.542m, 1 .63 9m and 1.492m for example Continuous variables = 1.542, 1 .63 9, 1.492 1.2 Sample and population data (a) 20 Sample data are data...
... calculations Chapter summary 6. 1 Data is raw material for data processing 6. 2 Information is data that has been processed in such a way as to be meaningful to the person who receives it 6. 3 Good information ... incurred were $83,585 What is the best estimate of the overheads if 16, 200m2 are to be cleaned? A $88,095 B $89 ,67 4 C $93, 960 D 3.3 $98,095 (2 marks) A business has collected data about a cost, ... quantity sold is 28,000 at a selling price of $40 per unit The values of X and Y are: A B 3 .6 X = _ 16, Y = X = 96, Y = _ If an assembly line supervisor is paid a salary of $100 each week, and an extra...
... Payables (to suppliers) Total capital plus liabilities 14 7,000 62 ,000 25,000 1 ,60 0 62 ,000 CHAPTER // INTRODUCTION TO ACCOUNTING 6. 2 Income statement An income statement is a record of income ... profit Other expenses Net profit $ 150,000 75,000 75,000 64 ,60 0 10,400 Once again, this example is given purely for illustrative purposes 6. 3 Purpose of financial statements Both the statement ... FFA/F3 FINANCIAL ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 4453 9 966 Previous ISBN 9781 4453 7305 eISBN 9781 4453 9242 A note about copyright British Library Cataloguing-in-Publication...
... COMPANIES 19 Company directors and other company officers 10 20 Company meetings and resolutions 6, 10 6, 6 5 LEGAL IMPLICATIONS OF COMPANIES IN DIFFICULTY OR IN CRISIS 21 Insolvency and administration ... 237 Part E Capital and the financing of companies 16 17 18 Share capital Borrowing and loan capital Capital maintenance and dividend law 255 269 283 Part F Management, administration and regulation ... contract The law of torts Professional negligence 47 67 87 105 121 135 Part C Employment law 10 11 Employment contract Dismissal and redundancy 145 163 Part D The formation and constitution of business...
... debentures 20X7 Trade payables $'000 94,000 9, 060 16, 020 121 1,200 63 9 30,315 3,720 6, 060 1 ,67 0 24,000 4,852 9,330 1,190 20,000 1,000 430 3,125 9,552 1,000 60 194,307 3.7 $'000 124,900 18,250 8,120 ... February 20 06, the two Boards signed a 'Memorandum of Understanding' This laid down a 'roadmap of convergence' between IFRS and US GAAP in the period 20 06- 2008 Partner standard setters 6. 2 The IASB ... Progress test Course exam 24 25 26 Answers to Lecture Examples 24.1 Question and Answer bank 25.1 Pilot Paper questions 26. 1 Don’t forget to plan your...
... Accounting Standards Board (IASB) There were 160 member bodies from 120 countries representing over 2.5 million accountants worldwide as at June 20 06 Council 2.4 This consists of one representative ... legislation or by the constitution of the professional body 2 .6 2: STATUTORY AUDITS Appointment, removal and resignation of auditors 6. 1 Chapter identified the importance of the auditor being independent ... THE REGULATORY ENVIRONMENT AND CORPORATE GOVERNANCE ISA 260 : Communication of audit matters with those charged with governance 4.1 ISA 260 requires the external auditor to communicate ‘audit matters...
... Receivables Payables £108,000 £ 75 ,60 0 £ 86, 400 £518,400 67 5,000 £7 56, 000 £ 864 ,000 £172,800 £ 86, 400 Required Calculate the length of the working capital cycle (assuming 365 days in the year) Solution ... capital ratio Management plc – Extracts from annual accounts Year £ 864 ,000 £108,000 £ 75 ,60 0 £ 86, 400 £172,800 (£ 86, 400) £3 56, 400 Sales Inventory: raw materials work in progress finished goods ... 365 = days Inventory days (a) Finished goods Cost of sales × 365 = days (b) W.I.P WIP Cost of production × 365 = days (c) Finished goods Raw material Raw material Raw material purchases × 365 ...