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1、FinancialInformationforManagementPART1FRIDAY9DECEMBER2005QUESTIONPAPERTimeallowed3hoursaper1.2ThispaperisdividedintotwosectionsSectionAALL25questionsarecompulsoryandMUSTbeansweredPSectionBALLFIVEquestionsarecompulsoryandMUSTbeansweredFormulaeSheetisonpage13Donotopenthispaperuntilinst
2、ructedbythesupervisorThisquestionpapermustnotberemovedfromtheexaminationhallTheAssociationofCharteredCertifiedAccountantsSectionA–ALL25questionsarecompulsoryandMUSTbeattempted.PleaseusetheCandidateRegistrationSheetprovidedtoindicateyourchosenanswertoeachmultiplechoicequestion.Eachque
3、stionwithinthissectionisworth2marks.1Uptoagivenlevelofactivityineachperiodthepurchasepriceperunitofarawmaterialisconstant.Afterthatpointalowerpriceperunitappliesbothtofurtherunitspurchasedandalsoretrospectivelytoallunitsalreadypurchased.Whichofthefollowinggraphsdepictsthetotalcostoft
4、herawmaterialsforaperiod?£AB£0Units0Units£CD£0Units0Units2Thefollowingbreakevencharthasbeendrawnshowinglinesfortotalcost(TC),totalvariablecost(TVC),totalfixedcost(TFC)andtotalsalesrevenue(TSR):TSR£TCTVCTFCUnits06751,2001,5001,700Whatisthemarginofsafetyatthe1,700unitslevelofactivity?A
5、200unitsB300unitsC500unitsD1,025units23Acompanymanufacturesasingleproductwithavariablecostperunitof£22.Thecontributiontosalesratiois45%.Monthlyfixedcostsare£198,000.Whatisthebreakevenpoint(inunits)?A4,950B9,000C11,000D20,0004Anorganisationhasthefollowingtotalcostsattwoactivitylevels:
6、Activitylevel(units)17,00022,000Totalcosts(£)140,000170,000Variablecostperunitisconstantinthisrangeofactivityandthereisastepupof£5,000inthetotalfixedcostswhenactivityexceeds18,000units.Whatisthetotalcostatanactivitylevelof20,000units?A£155,000B£158,000C£160,000D£163,0005Thefollowings
7、tatementsrelatetofinancialaccountingortocostandmanagementaccounting:(i)Themainusersoffinancialaccountinginformationareexternaltoanorganisation.(ii)Costaccountingispartoffinancialaccountingandestablishescostsincurredbyanorganisation.(iii)Managementaccountingisusedtoaidplanning,control
8、anddecisionm
