MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Performance Appraisal BPP Rev Kit 100 Q & A HFD HFD HFD 100 Q & A 100 Q & A 100 Q & A Colin Drury HFD HFD 100 Q & A BPP Rev Kit HFD HFD OH Allocation OH Allocation OH Allocation OH Allocation OH Allocation ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE (Report) SOLE SOLE SOLE 14 C 15 14-31 14-32 14-33 E1 E 12 E 13 20.14 23-31 & 23-32 23-36 E 20 110 19-30 23-27 Process Costing HFD BPP Rev Kit FIFO-No Spoilage FIFO-Spoilage at End 17-35 to 17-39 22

Page 1 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description FIFO-Spoilage at End FIFO-Spoilage at End FIFO-Spoilage at End FIFO-Spoilage at Start SOLE SOLE WAC & FIFO -Spoilage at End WAC-No Spoilage WAC-Spoilage at End WAC-Spoilage at End WAC-Spoilage at End Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury HFD HFD HFD BPP Rev Kit Colin Drury Colin Drury

5.22 Performance Appraisal 5.23 5.27 5.25 5.29 18-40 18-30 to 18-33 17-30 to 17-34 23 5.15 5.19 Joint Product/ By Product Costing

Colin Drury Colin Drury Colin Drury HFD

Joint Cost Allocation Joint Cost Allocation Joint Cost Allocation Joint Cost Allocation

6.5 6.8 6.16 15-25 CVP Analysis

BPP Rev Kit Colin Drury

Breakeven Calculation Breakeven Calculation

64 8.15

Page 2 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Breakeven Calculation Breakeven Calculation Breakeven Calculation Breakeven Calculation Breakeven Calculation-Margin of Safety Breakeven Calculation-Sales Mix Breakeven Calculation-Sales Mix Breakeven Calculation-Sales Mix Breakeven Calculation-Sales Mix Breakeven Calculation-with Uncertainity Breakeven Calculation-with Uncertainity Breakeven Calculation-with Uncertainity Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury 100 Q & A 100 Q & A 100 Q & A Colin Drury Colin Drury HFD HFD HFD Colin Drury HFD HFD

8.31 Performance Appraisal A2 A5 A6 8.22 8.16 3-40 3-41 3-42 8.19 3-32 3-46 Price Setting

BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A Colin Drury Colin Drury

Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation

69 70 72 D 12 11.8 11.10

Page 3 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation-Diff Price Calculation-Diff Price Calculation-Life Cycle Costing Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury 100 Q & A HFD HFD HFD HFD HFD BPP Rev Kit Colin Drury HFD

11.12 Performance Appraisal 11.15 11.19 D 21 12-21 12-22 12-23 12-24 12-31 73 11.18 12-26 Transfer Price Setting

HFD Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit Colin Drury

Transfer Price Reward Transfer Price Calculation-Shadow Prices Transfer Price Calculation-Diff Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation

22-20 21.23 21.22 68 77 21.14

Page 4 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation SOLE Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury 100 Q & A 100 Q & A 100 Q & A Colin Drury

21.17 Performance Appraisal E4 E7 E 14 21.10 Standard Costing

100 Q & A Colin Drury Colin Drury Colin Drury Colin Drury 100 Q & A BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury Colin Drury

Variance Analysis - Sales Variance Analysis - Mix Sales Variance Analysis - Mix Mat Variance Analysis - Mix Lab Variance Analysis - Mix Comp Variance Analysis - Mat Variance Analysis - Lab Variance Analysis - Lab Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE

C2 19.20 19.15 19.16 19.21 C4 94 B3 C 10 C 11 C 12 18.32 18.33

Page 5 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - ABC Variance Analysis - ABC Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A HFD HFD HFD BPP Rev Kit BPP Rev Kit 100 Q & A Colin Drury HFD HFD HFD

18.38 Performance Appraisal 19.26 19.29 96 C1 C5 C7 C9 D 13 7-34 & 7-35 7-41 7-42 81 85 C6 18.31 7-36 7-39 8-27

Page 6 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Acc Dispostion of Variances Acc Dispostion of Variances Acc Dispostion of Variances Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

HFD HFD HFD 100 Q & A Colin Drury Colin Drury

8-29 Performance Appraisal 8-33 8-38 C8 19.19 18.18 Activity Based Costing

BPP Rev Kit Colin Drury Colin Drury Colin Drury HFD HFD HFD HFD HFD HFD HFD HFD

ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison Service ABC & Absorption Comparison SOLE ABC & Absorption Comparison SOLE ABC & Absorption Comparison SOLE

123 10.6 10.9 10.10 5-Prob 5-29 to 5-31 5-32 5-38 5-35 5-33 5-39 5-40

Page 7 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description ABC Intro ABC Statement ABC Statement ABC Statement SOLE Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

HFD BPP Rev Kit HFD Colin Drury

5-17 Performance Appraisal 121 5-37 10.14 Risk Management & Uncertainty

BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury 100 Q & A 100 Q & A 100 Q & A

Expected Values-Optimum Expected Values-Optimum Expected Values-Optimum Expected Values-Optimum Expected Values-Optimum Expected Values SOLE Expected Values SOLE Expected Values SOLE Expected Values Max/Min Expected Values Max/Min Expected Values Max/Min

135 D 30 D 31 D 32 D 34 D 25 D 35 12.2 D 26 D 27 D 28 Working Capital Managemnet

BPP Rev Kit BPP Rev Kit

Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period

51 141

Page 8 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period SOLE Debtors/Creditors + Credit Period SOLE Debtors/Creditors + Credit Period SOLE Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

BPP Rev Kit 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) BPP Rev Kit 100 Q & A (SFM) 100 Q & A (SFM) BPP Rev Kit BPP Rev Kit 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) Colin Drury Colin Drury Colin Drury Colin Drury

147 Performance Appraisal K2 K3 K5 142 K4 K6 145 146 K7 K8 K9 K 10 K 11 K 12 25.5 25.8 25.9 25.15

Page 9 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts SOLE Stocks/EOQ/EBQ + Discounts SOLE Stocks/EOQ/EBQ + Discounts SOLE Stocks/EOQ/EBQ + Discounts SOLE Working Capital Comprehensive Working Capital Comprehensive Working Capital Comprehensive Working Capital SOLE Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury Colin Drury HFD BPP Rev Kit BPP Rev Kit Colin Drury BPP Rev Kit

25.16 Performance Appraisal 25.22 25.24 25.25 20-28 140 143 25.17 144 Quantitative Techniques - Learning Curve

BPP Rev Kit BPP Rev Kit BPP Rev Kit HFD HFD HFD HFD BPP Rev Kit BPP Rev Kit

Learning Curve Cost Determination Learning Curve Cost Determination Learning Curve Cost Determination Learning Curve Cost Determination Learning Curve Cost Determination Learning Curve Cost Determination SOLE Learning Curve Cost Determination SOLE Learning Curve with DM Learning Curve with DM

164 165 168 10-27 10-32 10-28 10-33 166 167

Page 10 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Learning Curve with DM Learning Curve with DM Learning Curve with DM Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury

24.18 Performance Appraisal 24.19 24.20 Quantitative Techniques - Linear Programing

HFD HFD BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit

Linear Programing Cost Estimation Linear Programing Cost Estimation Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan

10-23 10-29 180 181 182 183 184 185 Job Order Costing

HFD HFD

Job Costing Manufacturing Job Costing Service

4-28 4-29 & 4-30 Budgeting

BPP Rev Kit 100 Q & A

Budgeted Financial Statements Budgeted Financial Statements

99 B2

Page 11 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Budgeted Financial Statements Cash Budget Cash Budget Cash Budget Flexible Budget SOLE SOLE SOLE SOLE Reference B4 B6 B7 B 16 B 12 98 100 101 B8

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A

Performance Appraisal

Misc - Back Flush HFD HFD HFD Backflushing Backflushing Backflushing 20-23 to 20-25 20-31 to 20-33 20-34 to 20-36 Misc - Throughput Accounting HFD HFD HFD Throughput Contribution Throughput Contribution Throughput Contribution 19-24 to 19-26 19-34 19-35 Misc - Life Cycle Costing

Page 12 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Life Cycle Costing Decision Making Colin Drury BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit HFD BPP Rev Kit HFD 100 Q & A 100 Q & A Colin Drury Colin Drury Colin Drury BPP Rev Kit Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP SOLE Contribution Analysis - MCP SOLE Contribution Analysis - MCP SOLE Contribution Analysis - MCP SOLE Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP 9.17 44 45 46 49 59 63 11-20 47 11-35 E 11 E6 9.11 9.13 11.14 38 Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

HFD

12-26 Performance Appraisal

MCP: Marginal Costing Principles

Page 13 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP SOLE Cost Estimation (Mat Lab OH) - RCP SOLE Cost Estimation (Mat Lab OH) - RCP SOLE Cost Estimation (Mat Lab OH) - RCP SOLE Cost Estimation (Mat Lab OH) - RCP SOLE Reference 48 11-32 11-33 19-20 19-27 19-28 A1 A 10 A4 B 13 D 15 D 19 D2 D4 9.31 9.32 11-37 & 11-38 19-31 & 19-32 19-34

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

BPP Rev Kit HFD HFD HFD HFD HFD 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury Colin Drury HFD HFD HFD

Performance Appraisal

Page 14 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Cost Estimation (Mat Lab OH) - RCP SOLE Cost Estimation (Mat Lab OH) - RCP SOLE CVP Decision Making - MCP CVP Decision Making - RCP CVP Decision Making - RCP Expected Value - RCP Expected Value - RCP Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

HFD HFD Colin Drury Colin Drury Colin Drury 100 Q & A 100 Q & A Colin Drury Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit HFD HFD HFD HFD

19-35 Performance Appraisal 20-29 8.29 8.32 8.34 D 17 D 23 6.10 6.13 6.7 30 32 35 43 62 15-23 15-24 15-27 & 15-28 15-30

Page 15 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product SOLE Joint Product / By Product SOLE Joint Product / By Product SOLE
Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP
Limiting Factor Contribution Analysis - MCP SOLE Limiting Factor Contribution Analysis - MCP SOLE

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Reference A7 D 11 D 18 D3 6.15 6.19 15-32 9.18 9.20 9.21 9.27 54 60 61 9.25 9.26 A8 9.30 D 24

Attempted (Date)

Remarks

100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury Colin Drury HFD Colin Drury Colin Drury Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit BPP Rev Kit Colin Drury Colin Drury 100 Q & A Colin Drury 100 Q & A

Performance Appraisal

Pricing - MCP Pricing - RCP SOLE Pricing Limiting Factor - MCP

Page 16 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity
Product Portfolio / Production Capacity SOLE Product Portfolio / Production Capacity SOLE Product Portfolio / Production Capacity SOLE

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury 4th: HFD

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition Horngren Foster Datar (HFD): 10th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Reference 36 58 D1 D 10 D9 11-42 11-24 11-30 & 11-31 9.14 9.15 11-21 52 22-25 & 22-26 22-27 & 22-28 E 14 E8 21.12 19.33

Attempted (Date)

Remarks

BPP Rev Kit BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A HFD HFD HFD Colin Drury Colin Drury HFD BPP Rev Kit HFD HFD 100 Q & A 100 Q & A Colin Drury Colin Drury

Performance Appraisal

Transfer Pricing - MCP Transfer Pricing - MCP Transfer Pricing - MCP Transfer Pricing - MCP Transfer Pricing - MCP Transfer Pricing - RCP Variance Analysis SOLE

Page 17 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Performance Appraisal BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury 100 Q & A BPP Rev Kit OH Allocation OH Allocation ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE ROI/ RI/ ROCE (Report) SOLE 14 C 15 E1 E 12 E 13 20.14 E 20 110 Process Costing BPP Rev Kit Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury BPP Rev Kit Colin Drury Colin Drury FIFO-Spoilage at End FIFO-Spoilage at End FIFO-Spoilage at End FIFO-Spoilage at End FIFO-Spoilage at Start SOLE WAC-Spoilage at End WAC-Spoilage at End WAC-Spoilage at End 22 5.22 5.23 5.27 5.25 5.29 23 5.15 5.19

Page 18 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Appraisal Joint Performance Product/ By Product Costing Colin Drury Colin Drury Colin Drury Joint Cost Allocation Joint Cost Allocation Joint Cost Allocation 6.5 6.8 6.16 CVP Analysis BPP Rev Kit Colin Drury Colin Drury 100 Q & A 100 Q & A 100 Q & A Colin Drury Colin Drury Colin Drury Breakeven Calculation Breakeven Calculation Breakeven Calculation Breakeven Calculation Breakeven Calculation Breakeven Calculation Breakeven Calculation-Margin of Safety Breakeven Calculation-Sales Mix Breakeven Calculation-with Uncertainity 64 8.15 8.31 A2 A5 A6 8.22 8.16 8.19 Price Setting BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A Price Calculation Price Calculation Price Calculation Price Calculation 69 70 72 D 12

Page 19 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation Price Calculation-Diff Price Calculation-Diff Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury 100 Q & A BPP Rev Kit Colin Drury

11.8 Performance Appraisal 11.10 11.12 11.15 11.19 D 21 73 11.18 Transfer Price Setting

Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit Colin Drury Colin Drury 100 Q & A 100 Q & A 100 Q & A Colin Drury

Transfer Price Calculation-Shadow Prices Transfer Price Calculation-Diff Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation Transfer Price Calculation SOLE

21.23 21.22 68 77 21.14 21.17 E4 E7 E 14 21.10

Page 20 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Performance Appraisal Standard Costing 100 Q & A Colin Drury Colin Drury Colin Drury Colin Drury 100 Q & A BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury BPP Rev Kit 100 Q & A Variance Analysis - Sales Variance Analysis - Mix Sales Variance Analysis - Mix Mat Variance Analysis - Mix Lab Variance Analysis - Mix Comp Variance Analysis - Mat Variance Analysis - Lab Variance Analysis - Lab Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp SOLE Variance Analysis - Comp Variance Analysis - Comp C2 19.20 19.15 19.16 19.21 C4 94 B3 C 10 C 11 C 12 18.32 18.33 18.38 19.26 19.29 96 C1

Page 21 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Variance Analysis - Comp Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Calculation of Unknowns Acc Dispostion of Variances Acc Dispostion of Variances Acc Dispostion of Variances Reference C5 C7 C9 D 13 81 85 C6 18.31 C8 19.19 18.18

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

100 Q & A 100 Q & A 100 Q & A 100 Q & A BPP Rev Kit BPP Rev Kit 100 Q & A Colin Drury 100 Q & A Colin Drury Colin Drury

Performance Appraisal

Activity Based Costing BPP Rev Kit Colin Drury Colin Drury Colin Drury BPP Rev Kit Colin Drury ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC & Absorption Comparison ABC Statement ABC Statement SOLE 123 10.6 10.9 10.10 121 10.14 Risk Management & Uncertainty

Page 22 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Expected Values-Optimum Expected Values-Optimum Expected Values-Optimum Expected Values-Optimum Expected Values-Optimum Expected Values SOLE Expected Values SOLE Expected Values SOLE Expected Values Max/Min Expected Values Max/Min Expected Values Max/Min Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury 100 Q & A 100 Q & A 100 Q & A

135 Performance Appraisal D 30 D 31 D 32 D 34 D 25 D 35 12.2 D 26 D 27 D 28 Working Capital Managemnet

BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) BPP Rev Kit

Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period Debtors/Creditors + Credit Period SOLE

51 141 147 K2 K3 K5 142

Page 23 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Debtors/Creditors + Credit Period SOLE Debtors/Creditors + Credit Period SOLE Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts Stocks/EOQ/EBQ + Discounts SOLE Stocks/EOQ/EBQ + Discounts SOLE Stocks/EOQ/EBQ + Discounts SOLE Working Capital Comprehensive Reference K4 K6 145 146 K7 K8 K9 K 10 K 11 K 12 25.5 25.8 25.9 25.15 25.16 25.22 25.24 25.25 140

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

100 Q & A (SFM) 100 Q & A (SFM) BPP Rev Kit BPP Rev Kit 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) 100 Q & A (SFM) Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury BPP Rev Kit

Performance Appraisal

Page 24 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Working Capital Comprehensive Working Capital Comprehensive Working Capital SOLE Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

BPP Rev Kit Colin Drury BPP Rev Kit

143 Performance Appraisal 25.17 144 Quantitative Techniques - Learning Curve

BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit Colin Drury Colin Drury Colin Drury

Learning Curve Cost Determination Learning Curve Cost Determination Learning Curve Cost Determination Learning Curve with DM Learning Curve with DM Learning Curve with DM Learning Curve with DM Learning Curve with DM

164 165 168 166 167 24.18 24.19 24.20 Quantitative Techniques - Linear Programing

BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit

Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan Linear Programing Optimal Plan

180 181 182 183 184 185

Page 25 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Performance Appraisal Job Order Costing BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A Budgeted Financial Statements Budgeted Financial Statements Budgeted Financial Statements Cash Budget Cash Budget Cash Budget Flexible Budget SOLE SOLE SOLE SOLE Decision Making Colin Drury BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP 9.17 44 45 46 49 99 B2 B4 B6 B7 B 16 B 12 98 100 101 B8
MCP: Marginal Costing Principles

Page 26 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Contribution Analysis - MCP Contribution Analysis - MCP Contribution Analysis - MCP SOLE Contribution Analysis - MCP SOLE Contribution Analysis - MCP SOLE Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP Cost Estimation (Mat Lab OH) - RCP SOLE Reference 59 63 47 E 11 E6 9.11 9.13 11.14 38 48 A1 A 10 A4 B 13 D 15 D 19 D2 D4 9.31

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A 100 Q & A Colin Drury Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury

Performance Appraisal

Page 27 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Cost Estimation (Mat Lab OH) - RCP SOLE CVP Decision Making - MCP CVP Decision Making - RCP CVP Decision Making - RCP Expected Value - RCP Expected Value - RCP Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product Joint Product / By Product SOLE Reference

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury Colin Drury 100 Q & A 100 Q & A Colin Drury Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A 100 Q & A Colin Drury

9.32 Performance Appraisal 8.29 8.32 8.34 D 17 D 23 6.10 6.13 6.7 30 32 35 43 62 A7 D 11 D 18 D3 6.15

Page 28 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description Joint Product / By Product SOLE
Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP Limiting Factor Contribution Analysis - MCP
Limiting Factor Contribution Analysis - MCP SOLE Limiting Factor Contribution Analysis - MCP SOLE

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Reference

Attempted (Date)

Remarks

Colin Drury Colin Drury Colin Drury Colin Drury Colin Drury BPP Rev Kit BPP Rev Kit BPP Rev Kit Colin Drury Colin Drury 100 Q & A Colin Drury 100 Q & A BPP Rev Kit BPP Rev Kit 100 Q & A 100 Q & A 100 Q & A Colin Drury

6.19 Performance Appraisal 9.18 9.20 9.21 9.27 54 60 61 9.25 9.26 A8 9.30 D 24 36 58 D1 D 10 D9 9.14

Pricing - MCP Pricing - RCP SOLE Pricing Limiting Factor - MCP Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity Product Portfolio / Production Capacity
Product Portfolio / Production Capacity SOLE

Page 29 of 30

MANAGEMENT ACCOUNTING Question Bank Winter 2005

2003 onward Papers are Over & Above this Ques Bank Question Description
Product Portfolio / Production Capacity SOLE

Order to Attempt Similar Ques Ist: BPP Rev Kit 2nd: 100 Q&A 3rd: Colin Drury

BPP Revision Kit Edition: March 2004 Colin Drury: 5th Edition SOLE: One of its Kind Ques (to be attempted at END of TOPIC)

Source

Reference

Attempted (Date)

Remarks

Colin Drury BPP Rev Kit 100 Q & A 100 Q & A Colin Drury Colin Drury

9.15 Performance Appraisal 52 E 14 E8 21.12 19.33

Transfer Pricing - MCP Transfer Pricing - MCP Transfer Pricing - MCP Transfer Pricing - RCP Variance Analysis SOLE

Page 30 of 30