By Robert Scarlett
The 2006 version of CIMA's legit examine platforms were totally up-to-date to mirror any alterations within the syllabus. Key sections of the 2006 examine structures are back written through examiners so each one textual content absolutely displays what should be proven within the examination. up-to-date to include legislative and syllabus adjustments, the 2006 learn structures offer entire learn fabric for the may well and November 2005 tests. the recent version keeps the preferred loose-leaf layout and includes: * perform questions all through * whole revision part * subject summaries * suggested studying articles from various journals * may well 2005 Q & A's * The reputable examine structures are the one examine fabrics recommended via CIMA * up to date to mirror changhes within the syllabus with key sections written through examiners * entire built-in package deal incorporating syllabus tips, complete textual content, urged articles, revision courses and large query perform
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Extra info for CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems)
1 MANAGEMENT ACCOUNTING – PERFORMANCE EVALUATION Product Output kg Sales value at separation point £ per kg A B C 1,600 3,890 1,870 7 4 5 (a) Using the quantity basis Product A B C Output kg 1,600 3,890 1,870 7,360 1,600/7,360 ϫ £27,200 3,890/7,360 ϫ £27,200 1,870/7,360 ϫ £27,200 Common cost apportioned £ 5,913 14,376 26,911 27,200 Exercise As a separate exercise, calculate the gross margin percentage for each of the products if this method of apportionment is used. 1 per cent. (b) Using the sales value basis Product A B C Output kg 1,600 3,890 1,870 Price per kg £ 7 4 5 Sales value £ 11,200 15,560 39,350 36,110 11,200/36,110 ϫ £27,200 15,560/36,110 ϫ £27,200 9,350/36,110 ϫ £27,200 Common cost apportioned £ 8,436 11,721 27,043 27,200 There is no correct way of apportioning common costs to joint products because it is a purely arbitrary exercise.
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The 100 units brought forward were complete in process 2 input therefore no equivalent units were produced this period for this cost element. They were 60 per cent complete in material added therefore the remaining 40 per cent (40 units) was completed this period. 964 – 1,465 (39) 156 160 2,991 (80) 223 347 3,723 (99) 219 Notes: 1. CPDP is an abbreviation for Completely Processed During the Period. These are the 750 units that were both started and ﬁnished this month (850 units transferred less 100 unites of opening stock ﬁnished off ).
CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems) by Robert Scarlett