pathfinder - The Institute of Chartered Accountants of Nigeria

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PATHFINDER10. First in First out (FIFO) characteristics do NOT include ONE of the following:A. It is an actual cost system.B. It renders cost comparison easy.C. Oldest items are issued out first.D. Unrealized profits do not exist.E. Stock valuation is based on recently acquired materials.11. Which of the following is a cost driver?A. An item of production overheadB. Any cost incurred by the vehicle driverC. A common cost which is shared over cost centresD. Any cost relating to transportE. An activity which generates cost12. The following data relates to stock item SSR: Ordering cost is N40 per order,stockholding cost is 24% per unit per annum and annual demand is 12,000 atN100 per unit. What is the economic order quantity?A. 500 unitsB. 400 unitsC. 200 unitsD. 220 unitsE. 250 units13. What is the area which does not contravene any of the constraints in a typicallinear programming problem called?A. Optimum areaB. Acceptable regionC. Critical regionD. Feasible regionE. Rejection regionINTERMEDIATE EXAMINATION - NOVEMBER 20106
PATHFINDER14. In the Simplex Method, the inequalities in the constraints are re-written asequations by introducingA. extra constraints.B. slack variables.C. minimum error.D. a constant.E. dummies.15. An activity has 9 weeks and 13 weeks time estimates with probabilities of 0.6and 0.4 respectively. What is the expected time for the activity in weeks?A. 22.0B. 23.0C. 10.6D. 11.5E. 11.016. What is the estimated time of an activity with optimistic, pessimistic and mostlikely times of 6 weeks, 24 weeks and 15 weeks respectively?A. 15weeksB. 90 weeksC. 45 weeksD. 7.5 weeksE. 30 weeksINTERMEDIATE EXAMINATION - NOVEMBER 20107
Page 3: PATHFINDERTABLE OF CONTENTSSUBJECTS
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Page 10 and 11: PATHFINDER4. The formula for alloca
Page 12 and 13: PATHFINDERMaterials on site as at e
Page 14 and 15: PATHFINDERQUESTION 5The table below
Page 16 and 17: PATHFINDERWORKINGS12. EOQ =2CO D 21
Page 18: PATHFINDERWORKINGS13. Sample space
Page 21 and 22: PATHFINDERIt is recommended that:Ca
Page 23 and 24: PATHFINDERQUESTION 3OGBUEFI LIMITED
Page 25 and 26: PATHFINDERQUESTION 4(a)Euler-Venn d
Page 27 and 28: PATHFINDERP 0 Q 0 P 1 Q 1 Q 0 + Q 1
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Page 31 and 32: PATHFINDER4. ONE of the following m
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Page 39 and 40: PATHFINDERQUESTION 5Auditing of com
Page 41 and 42: PATHFINDERPART II SHORT ANSWER QUES
Page 43 and 44: PATHFINDERany, in depreciation rate
Page 45 and 46: PATHFINDER(v)(vi)Creditors are able
Page 47 and 48: PATHFINDERvii. Natural disaster;vii
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PATHFINDER15. Which of the followin
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PATHFINDERSECTION B: ATTEMPT ANY FO
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PATHFINDERQUESTION 3Mr. James makes
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PATHFINDERQUESTION 6SOULINE Company
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PATHFINDER5. RATES OF PERSONAL INCO
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PATHFINDERPART II: SHORT-ANSWER QUE
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PATHFINDERIncome tax payable 14,259
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PATHFINDERBased on the New Accounti
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PATHFINDERAll the above principles
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PATHFINDEREXAMINERS‟ REPORTPart (
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PATHFINDERCandidates are advised to
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PATHFINDERICAN/102/P/4EXAMINATION N
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E. Assessment.PATHFINDER9. All rese
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PATHFINDER17. Some students in the
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PATHFINDER15. The statistic that di
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PATHFINDERQUESTION 6A survey on the
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PATHFINDEREXAMINERS‟ REPORTThe qu
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PATHFINDERvi.vii.Information hoardi
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PATHFINDER(vii)Consideration: Commu
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PATHFINDERc ii.Cluster SamplingIt i
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PATHFINDEREXAMINERS‟ REPORT:The q
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PATHFINDERDecision:Since the calcul
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