pathfinder - The Institute of Chartered Accountants of Nigeria

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PATHFINDEREXAMINERS‟ REPORTThe questions test all sections of the topics as covered in the syllabus, that isCommunication, Research Methodology and Statistics in relation to accountingprocedures. This part of the question paper is attempted by all candidates.About 60% of the candidates scored below average of the allotted marks.The commonest pitfalls were in the candidates‟ inability to understand the conceptstested and also their inability to relate such concepts to applicative scenarios.It is recommended that candidates pay special attention to in-depth applications ofconcepts.They should use updated study/learning materials. They could also involve themselvesin students‟ group study irrespective of status.INTERMEDIATE EXAMINATION - NOVEMBER 201092
PATHFINDERSOLUTION TO SECTION BQUESTION 1i. Ego: It is believed that information is power. People who have important andsecret information at their disposal want to make it known that they have suchmaterial. This is because they feel it confers a level of importance on them.\ii. Unusual access to privileged information: Some workers by virtue of theirposition and job schedules get information that they do not usually handle.They are then able to access information before it is released into the workenvironment. Having come into possession of this information, they then sharewith people who are close to them. Also, when sensitive and important issueslike promotions are being handled, people who are handling them usually feela sense of excitement and share the information.iii. Insecurity and conflicts: Situations, such as retrenchment, rationalization, anddownsizing in a place of work, when they are well advertised and anticipated,tend to generate a lot of anxiety and fear. In this situation of anxiety, fear andspeculation about what would and what would not happen become the order ofthe day.iv. Relationships and allegiances: People whose friends and relations are affectedby an important but secret decision usually feel they have a sense ofresponsibility to communicate such information to them.v. Informal interactions: Informal interactions have a way of instigating people tochat freely and in that type of circumstance and scenario, sensitive and secretinformation may be communicated. The material for communication in thegrapevine channel would have been provided through this medium.INTERMEDIATE EXAMINATION - NOVEMBER 201093
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PATHFINDERTABLE OF CONTENTSSUBJECTS
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PATHFINDER10. First in First out (F
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PATHFINDER1 19 912030 0 ES5TLSTX312
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PATHFINDER4. The formula for alloca
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PATHFINDERMaterials on site as at e
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PATHFINDERQUESTION 5The table below
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PATHFINDERWORKINGS12. EOQ =2CO D 21
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PATHFINDERWORKINGS13. Sample space
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PATHFINDERIt is recommended that:Ca
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PATHFINDERQUESTION 3OGBUEFI LIMITED
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PATHFINDERQUESTION 4(a)Euler-Venn d
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PATHFINDERP 0 Q 0 P 1 Q 1 Q 0 + Q 1
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PATHFINDEREXAMINERS‟ REPORT200 3
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PATHFINDER4. ONE of the following m
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PATHFINDER12. The auditor, in carry
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PATHFINDER19. Statutory Auditing ca
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PATHFINDER15. Section 29 of Banks a
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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
Page 49 and 50: PATHFINDERCandidates shied away fro
Page 51 and 52: PATHFINDEREXAMINERS‟ REPORTThe re
Page 53 and 54: PATHFINDERICAN/102/P/2EXAMINATION N
Page 55 and 56: PATHFINDER8. What is the term used
Page 57 and 58: PATHFINDER15. Which of the followin
Page 60 and 61: PATHFINDERSECTION B: ATTEMPT ANY FO
Page 62 and 63: PATHFINDERQUESTION 3Mr. James makes
Page 64 and 65: PATHFINDERQUESTION 6SOULINE Company
Page 66 and 67: PATHFINDER5. RATES OF PERSONAL INCO
Page 68 and 69: PATHFINDERPART II: SHORT-ANSWER QUE
Page 70 and 71: PATHFINDERIncome tax payable 14,259
Page 72 and 73: PATHFINDERBased on the New Accounti
Page 74 and 75: PATHFINDERAll the above principles
Page 76 and 77: PATHFINDEREXAMINERS‟ REPORTPart (
Page 78 and 79: PATHFINDERCandidates are advised to
Page 80 and 81: PATHFINDERICAN/102/P/4EXAMINATION N
Page 82 and 83: E. Assessment.PATHFINDER9. All rese
Page 84 and 85: PATHFINDER17. Some students in the
Page 86 and 87: PATHFINDER15. The statistic that di
Page 88 and 89: PATHFINDERQUESTION 6A survey on the
Page 90 and 91: PATHFINDEREXAMINERS‟ REPORTThe qu
Page 94 and 95: PATHFINDERvi.vii.Information hoardi
Page 96 and 97: PATHFINDER(vii)Consideration: Commu
Page 98 and 99: PATHFINDERc ii.Cluster SamplingIt i
Page 100 and 101: PATHFINDEREXAMINERS‟ REPORTThe qu
Page 102 and 103: PATHFINDEREXAMINERS‟ REPORT:The q
Page 104: PATHFINDERDecision:Since the calcul
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pathfinder - The Institute of Chartered Accountants of Nigeria

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