Download e-book for iPad: CIMA Official Exam Practice Kit Fundamentals of Management by Walter Allan

By Walter Allan

ISBN-10: 1856177785

ISBN-13: 9781856177788

CIMA examination perform KITS ARE the one perform fabrics recommended by way of CIMA totally up-to-date for the hot 2010 syllabus examinations, the CIMA legit examination perform equipment includes a financial institution of inquiries to assist you organize to your exam. Supplementing the reputable studying process, this examination perform equipment focuses in simple terms on utilising what has been realized to go the examination. it's excellent for self reliant examine or tutored revision classes, supporting you to organize with self assurance for examination day and move the recent syllabus first time. The CIMA examination perform package comprises: . examination ordinary a number of selection questions . special causes or calculations for every resolution, displaying why the answer's right . style and weighting of questions which fit the layout of the examination . CBA kind mock paper . tailored layout heavily following the constitution of the CIMA studying process and CIMA's studying results formally via CIMA AND WRITTEN through prime CIMA TUTORS, THE examination perform KITS supply A important perception ON find out how to rating best MARKS

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Additional resources for CIMA Official Exam Practice Kit Fundamentals of Management Accounting, Third Edition: CIMA Certificate in Business Accounting

Sample text

9 Perpetual inventory Perpetual inventory is the recordings of receipts and issues as they occur showing the balances of individual items of inventory in terms of quantity and value. 10 Material coding system Advantages (i) Reduces clerical effort (ii) Avoids ambiguity (iii) Easier for referral (iv) Essential when handling mechanical or electronic data. 5 7th 400 23rd 400 30th 200 A chemical is bought in a 100-litre container costing £400. 5% loss. 6 The purchase price of Material X is increasing.

Ii) Complicates inventory records since items must be analysed by delivery. 7 Advantages and disadvantages of LIFO Advantage (i) Produces realistic production cost, therefore more realistic profit figures. Disadvantages (i) Produces unrealistic inventory values. (ii) Complicates inventory records as items must be analysed by delivery. 8 Advantages and disadvantages of weighted average price Advantage (i) Simple to operate, no need to analyse inventory with every delivery. Disadvantage (i) Neither inventory figures nor production costs are realistic.

50 per kg Prepare the standard cost of one cheese and pickle sandwich. 8 Give five possible sources of information from which a standard materials price may be estimated. 9 Standard raw materials consist of 5 kg A at £2 per kg 3 kg B at £3 per kg Standard labour consists of 4 hours grade X at £5 per hour 5 hours grade Y at £10 per hour Standard variable overheads are 9 hours at £20 per hour Prepare a standard cost card extract to show the standard variable cost. 10 In setting standards, three things should be kept in mind.

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CIMA Official Exam Practice Kit Fundamentals of Management Accounting, Third Edition: CIMA Certificate in Business Accounting by Walter Allan


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