New PDF release: CIMA Exam Practice Kit: Management Accounting Fundamentals

By Walter Allan

ISBN-10: 0080501796

ISBN-13: 9780080501796

ISBN-10: 0750665807

ISBN-13: 9780750665803

CIMA examination perform Kits consolidate studying by means of supplying an in depth financial institution of perform questions. each one answer presents a detailed research of the right kind resolution and highlights why the choices are unsuitable. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It supplementations the reliable CIMA research structures and CIMA Revision playing cards with a wealth of extra questions and fabric targeted simply on utilizing what has been learnt to passing the examination. CIMA examination perform Kits aid scholars arrange with self assurance for examination day, and to go the recent syllabus first time. * comprises 2 hundred examination typical a number of selection questions* organize to go with vast extra query perform * presents labored solutions to completely clarify the proper resolution, and research of wrong solutions - aiding CIMA scholars keep away from universal pitfalls

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Extra resources for CIMA Exam Practice Kit: Management Accounting Fundamentals (CIMA Exam Practice Kit) (CIMA Exam Practice Kit)

Example text

Using the information given, calculate the quantity and value of closing stock using the FIFO method at the end of January. 3, calculate the quantity and value of closing stock using LIFO method. 3, calculate the value and quantity of closing stock using weighted average method. 6 What are the advantages and disadvantages of FIFO? 7 What are the advantages and disadvantages of LIFO? 8 What are the advantages and disadvantages of weighted average? 9 What is a perpetual inventory? 10 State four advantages of using a material code.

Under this scheme the employee receives 50% of the time saved. 4 The Rowan scheme is similar to that of Halsey but the bonus is calculated based on the ratio of time taken to time allowed. 7 Production breakdown, for example, machine breakdown Policy decisions – for example, run out of stocks Outside influences – for example, strike affecting supplies. 8 Advantages and disadvantages of Group Incentive Schemes Advantages (i) (ii) People like being part of a group or team. Applicable where operatives work in teams, for example, construction industry.

Using the information given, calculate the quantity and value of closing stock using the FIFO method at the end of January. 3, calculate the quantity and value of closing stock using LIFO method. 3, calculate the value and quantity of closing stock using weighted average method. 6 What are the advantages and disadvantages of FIFO? 7 What are the advantages and disadvantages of LIFO? 8 What are the advantages and disadvantages of weighted average? 9 What is a perpetual inventory? 10 State four advantages of using a material code.

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CIMA Exam Practice Kit: Management Accounting Fundamentals (CIMA Exam Practice Kit) (CIMA Exam Practice Kit) by Walter Allan


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