pathfinder - The Institute of Chartered Accountants of Nigeria

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PATHFINDER7. An equipment was purchased many years ago for N2,000,000. The book value isN600,000. The scrap value is N70,000. What is the sunk cost?8. The rate of change in the work force of an organization is referred to as ………..9. Use the following information to compute the variable cost per unit. The totalcost and production levels for two periods are given as follows:Period 1 Period 2Total cost N60,000 N90,000Production units 8,000 18,00010. The amount held back by the contractee after the completion of a contract iscalled……………………11. The difference between the actual number of working hours and the maximumpossible number of working hours in a budget period is called……………….12. Physical stock plus outstanding replenishment orders less unfulfilledrequirements or allocation is called………………………..13. Float is always associated with…………………..activities14. The maximum profit is obtained when the difference between marginal revenueand marginal cost is……………………………..15. In a survey of household effects, 45% of the tenants have satellite dish unitswhile 65% have DVD players. The probability that a tenant chosen at randomhad either a satellite dish unit or a DVD player is…………………………..16. If P , Q and P Q then 2equals……………….17. When a resource in linear programming problem is under-utilised, the amountinvolved is called ……………………..INTERMEDIATE EXAMINATION - NOVEMBER 201110
PATHFINDER18 . In an Euler Venn diagram …………………represents the universal setwhile…………. represents any other set.19. The unit prices of a bar soap in March 2006 and March 2008 are given asfollows:Year 2006 2008Unit price N140 N175The price relative for the soap in March 2008 with March 2006 as the basemonth was ………………………….20. Replacement of components as they fail is called………………… maintenanceSECTION B ATTEMPT ANY FOUR QUESTIONS OUT OF WHICH AT LEASTTWO MUST COME FROM EACH SUBSECTION (60 Marks)SUB-SECTION I: COST ACCOUNTINGATTEMPT ANY TWO QUESTIONSQUESTION 1a. Define briefly and explain the following with examples:(i) Job costing(ii) Service costing(iii) Joint products(iv) By-products (8 Marks)INTERMEDIATE EXAMINATION - NOVEMBER 201111
Page 1 and 2: THE INSTITUTE OF CHARTERED ACCOUNTA
Page 3: PATHFINDERTABLE OF CONTENTSSUBJECTS
Page 6 and 7: PATHFINDER8. From the following dat
Page 8 and 9: PATHFINDER16. What type of coeffici
Page 12 and 13: PATHFINDERb. The Holdings Construct
Page 14 and 15: PATHFINDERQUESTION 3XYZ Limited man
Page 16 and 17: PATHFINDERSUB-SECTION II: QUANTITAT
Page 18 and 19: PATHFINDERSOLUTIONS TO SECTION APAR
Page 20 and 21: PATHFINDERQ12. Input is 2,000 units
Page 22 and 23: PATHFINDER7. N1,930,0008. Labour tu
Page 24 and 25: PATHFINDERCandidates are advised to
Page 26 and 27: PATHFINDERContract - Profit Provisi
Page 28 and 29: PATHFINDERWORKINGS NOTES1. Computat
Page 30 and 31: PATHFINDERLess: Cost of salesProduc
Page 32 and 33: PATHFINDERQUESTION 4Activity Based
Page 34 and 35: PATHFINDERQUESTION 5(a)Sample space
Page 36 and 37: PATHFINDERb = b = 16,000 = 1000-16A
Page 38 and 39: PATHFINDER(c)Group replacement poli
Page 40 and 41: PATHFINDER4. Which of the following
Page 42 and 43: PATHFINDER12. When performing foren
Page 44 and 45: PATHFINDER20. The situations below
Page 46 and 47: PATHFINDERSECTION B: ATTEMPT ANY FO
Page 48 and 49: PATHFINDERYou are required to(a)(b)
Page 50 and 51: PATHFINDER17. D18. E19. E20. CEXAMI
Page 52 and 53: PATHFINDERvi.To avoid sanctions fro
Page 54 and 55: PATHFINDER(v)Critical audit areas i
Page 56 and 57: PATHFINDER(iv)Competence:The intern
Page 58 and 59: PATHFINDER• Supervision and revie
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PATHFINDER(vii)The board‟s respon
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PATHFINDER(viii) Management may hav
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PATHFINDER(iii)(iv)(v)The planning
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PATHFINDEREXAMINERS‟ REPORTThe qu
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PATHFINDER4. What is the period wit
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PATHFINDERD. TenementE. Contentment
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PATHFINDERC. Conditioning FormatD.
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PATHFINDERRentTravelling expenses 4
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PATHFINDERYou are required to(a)Com
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PATHFINDERTAX RATES1. CAPITAL ALLOW
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PATHFINDERSOLUTIONS TO SECTION APAR
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PATHFINDER20. The Federal Inland Re
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PATHFINDERQUESTION 2(a)The advent o
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PATHFINDERNEW DATE (31/12)NOTE:2003
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PATHFINDERor2005 (AYB) 01/01/05 - 3
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PATHFINDER(iii)(iv)(v)Payment of in
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PATHFINDER4. The internet is used t
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PATHFINDER12. The following rate of
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PATHFINDER20. To draw a conclusion
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PATHFINDERSECTION B: ATTEMPT ANY FO
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PATHFINDERQUESTION 5(a)Explain brie
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PATHFINDERii. Semantics: The meanin
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PATHFINDERii. Motivation: Managemen
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PATHFINDERv. Planning: Communicatio
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PATHFINDERStandard Deviation = 26=
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PATHFINDERHypothesis is a tentative
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PATHFINDER(iv)References make use o
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PATHFINDER(iv)(v)The type of statis
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PATHFINDER(ii)Oral Style: A speech
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PATHFINDERQUESTION 6(a) H o : The p
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