pathfinder - The Institute of Chartered Accountants of Nigeria

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PATHFINDER1 19 912030 0 ES5TLSTX312141417. In the diagram above, what is the value of the earliest starting time X?A. 12B. 14C. 16D. 21E. 28ABCD18. Which of the following is correct in relation to Part of Activity-on-Arrow Networkdiagram shown above?A. A and C must finish before B can startB. A and C must finish before D can startC. A only must finish before D can startD. C only must finish before B can startE. C only must finish before D can startINTERMEDIATE EXAMINATION - NOVEMBER 20108
PATHFINDER19. A critical path is made of activities A, B and C. The optimistic O, pessimistic Pand most likely M estimates (in weeks) are given in the table below.ACTIVITY OPTIMISTIC TIME(weeks)MOST LIKELY TIME(weeks)PESSIMISTIC TIME(weeks)A 5.6 7.5 15.5B 3.5 5.5 8.5C 4.0 7.0 11.0Assume normal distribution, calculate the Standard Deviation (SD) of thefinished event.A. 4.778.B. 3.65.C. 2.1859.D. 1.9105.E. 0.78.20. In an activity-on-arrow network diagram, the last head event has earliest starttime and latest finish time of 28 months each. What is the duration of thecritical path of the network?A. 28 monthsB. 56 weeksC. 14 monthsD. 1monthE . 0 monthPART II SHORT-ANSWER QUESTIONS (20 Marks)1. Budgeted overhead for cost centre divided by budgeted units of absorptionbasis is called ………………2. In contract costing, the value of work done which is not yet recognized in theprofit and loss account is shown in the balance sheet as …………………3. The introduction of an incentive scheme will be worthwhile provided that theincreased output can be sold at a price which is in excess of the ………………..INTERMEDIATE EXAMINATION - NOVEMBER 20109
Page 3: PATHFINDERTABLE OF CONTENTSSUBJECTS
Page 6 and 7: PATHFINDER10. First in First out (F
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
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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
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Page 43 and 44: PATHFINDERany, in depreciation rate
Page 45 and 46: PATHFINDER(v)(vi)Creditors are able
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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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