[PDF] [PDF] Management Accounting - ACCA Global

This question paper must not be removed from the examination hall Paper F2 Management Accounting Specimen Exam applicable from June 2014



Previous PDF Next PDF





[PDF] Specimen Exam - ACCA Global

This question paper must not be removed from the examination hall Paper F1 Accountant in Business Specimen Exam applicable from June 2014 The 



[PDF] Financial Accounting - ACCA Global

equivalent of 5 of the trade receivables based on past events What figure should provided within each of the questions in this section of the exam paper 1



[PDF] Management Accounting - ACCA Global

This question paper must not be removed from the examination hall Paper F2 Management Accounting Specimen Exam applicable from June 2014



[PDF] paper study - ACCA Global

18 août 2011 · past exam questions and answers from the latest exam session can help you identify where papers for the December 2011 exam sitting



[PDF] Acca F2 Past Papers

All exam resources listed as F2 can be used for studying MA, as the syllabus and content of the exam has not changed ACCA F2 Past Exam Papers and Answers 

[PDF] acca past papers p4

[PDF] acca past papers p7

[PDF] acca past papers sbl

[PDF] acca past papers sbr

[PDF] accéder à mon compte ameli

[PDF] accéder à mon compte campus france

[PDF] accéder à mon compte google

[PDF] accéder à mon compte impots.gouv

[PDF] accéder à mon compte la poste

[PDF] accéder à mon compte microsoft

[PDF] accéder à mon compte nickel

[PDF] accélération angulaire calcul

[PDF] accélération angulaire couple

[PDF] accélération angulaire et linéaire

[PDF] accélération angulaire exercices

Fundamentals Level - Knowledge Module

u6:2 -99Bt@Ax<; =p=t? :B@A ;Management

Accounting

Specimen Exam applicable from June 2014

u52 b@@<06-A6<; <3 d5-?A2?21 d2?A63621 b00t20A6<; b Gbmm JL >B2@A6<;@ -?2 0 <:=B9@

7F98=H(75F8(7CAD5BMc

$BH9FB5@(69B7CAD9H=H=J9(69B7 !IB7H=CB5@(69B7Aqncerr6Aqncerr7 w6BCFA5@(;5=Bw6BCFA5@(;5=B w6BCFA5@(;5=Bw6BCFA5@(@CGG w6BCFA5@(@CGGw6BCFA5@(;5=B w6BCFA5@(@CGGw6BCFA5@(@CGG Smisr *FC8I7H=CBflPeee!=L98(DFC8I7 H=CB(7CGHGniPeee -5@9GfhPeee!=L98(G9@@=B ;(7CGHGfhPeee )hmPeee )hoPeee )lmPeee )loPeee K

Lp<÷ bwGH@wB· lCGHw@ o÷FJ=y÷ =G ;CJ÷FBA÷BH CKB÷·0 p<÷ ;CJ÷FBA÷BH F÷EI=F÷G =H HC DFCJ=·÷ w DwFy÷@ ·÷@=J÷FM G÷FJ=y÷ HC

÷J÷FM

CKB÷· DwFy÷@ ·÷@=J÷FM yCADwBM H÷yH HC ;CJ÷FBA÷BH F÷;I@wH=CB wB· ACGH C:

=HG ·÷@=J÷F=÷G wF÷ HC @wF;÷ xIG=B÷GG÷G @CywH÷· =B bwGH@wB·"G ywD=Hw@ y=HM0 tCI ÷::=y=÷ByM C: H<÷ AwBw;÷A÷BH C: H<÷ HKC CF;wB=GwH=CBG0 a=::÷F÷By÷G =B DF=y÷G y÷yH=J÷G DIFGI÷· a=::÷F÷By÷G =B KCF?:CFy÷ ACH=JwH=CB a=::÷F÷By÷G =B ;÷C;FwD<=y wF÷wG G÷FJ÷·

*; 12?(D5605(@.:=96;4(:2A5<1(1<2@(2C2?F(:2:/2?(<3(A52(A.?42A(=<=B9.A6<;(5.@(.;(2>B.9(05.;02(<3(/26;4(6;(A52

@.:=92 oHFwH=:=÷· GwAD@=B; nwB·CA GwAD@=B; oMGH÷AwH=y GwAD@=B; '@IGH÷F GwAD@=B;

S 'CADwBM AwBI:wyHIF÷G wB· G÷@@G CB÷ DFC·IyH K<=y< F÷EI=F÷G : ?; C: FwK AwH÷F=w@ =B =HG AwBI:wyHIF÷0 p<÷ xI·;÷H÷·

·wHw F÷@wH=B; HC H<÷ B÷LH D÷F=C· wF÷ wG :C@@CKG? w+'10 ow@÷G3=.222 kD÷B=B; =BJ÷BHCFM C: :=B=G<÷· ;CC·G6.222 '@CG=B; =BJ÷BHCFM C: :=B=G<÷· ;CC·G5.222 o% kD÷B=B; =BJ÷BHCFM C: FwK AwH÷F=w@G72.222 '@CG=B; =BJ÷BHCFM C: FwK AwH÷F=w@G75.222

363.222

369.222

379.222

385.222

L3vE-EuE

RqD HC w ;=J÷B @÷J÷@ C: wyH=J=HM =B ÷wy< D÷F=C· H<÷ DIFy

w @CK÷F DF=y÷ D÷F IB=H wDD@=÷G xCH< HC :IFH<÷F IB=HG DIFy dFwD< S dFwD< T dFwD< ' dFwD< a ,56 05(<3(A52(3<993fH <÷@DG yCCF·=BwH÷ H<÷ wyH=J=H=÷G C: ·=::÷F÷BH ·÷DwFHA÷BHG

4fH :I@:=@G @÷;w@ F÷DCFH=B; Cx@=;wH=CBG

5fH ÷GHwx@=G<÷G w GMGH÷A C: yCBHFC@

6fH =G w GHwFH=B; DC=BH :CF GHFwH÷;=y D@wBB=B;

3 wB· 6 CB@M

3 wB· 5 CB@M

4 wB· 5 CB@M

4 wB· 6 CB@M

p<÷ :C@@CK=B; GHwH÷A÷BHG F÷@wH÷ HC H<÷ DwFH=y=DwH=CB C: >IB=CF AwBw;÷A÷BH =B G÷HH=B; xI·;÷HG?

30fH G D÷÷·G ID H<÷ G÷HH=B; C: xI·;÷HG

40fH = ByF÷wG÷G H<÷ ACH=JwH=CB C: >IB=CF AwBw;÷FG

50fH F ÷·Iy÷G H<÷ @÷J÷@ C: xI·;÷H Dw··=B;

,5605(@A.A2:2;A@(.?2(A?B2

3 CB@M

4 CB@M

4 wB· 5 CB@M

3. 4 wB· 5

M p 0A 0B 0C 0D

FFS yCADwBM 34%
3:% 44%

S yCADwBM yCGH :FCA =HG wyHIw@ ·=F÷yH AwH÷F=w@ yCGH :CF H<÷ D÷F=C·0 (3)SB =By F÷wG÷ =B ·=F÷yH AwH÷F=w@ DF=y÷G (4)SB =By F÷wG÷ =B FwK AwH÷F=w@ IGw;÷ D÷F IB=H (5)qB=HG DFC·Iy÷· x÷=B; ;F÷wH÷F H4 wB· 5 CB@M

5 wB· 6 CB@M

3 wB· 4 CB@M

3 wB· 6 CB@M

S yCADwBM ow@÷G DF=y÷ JwF=wBy÷$7.222:wJCIFwx@÷ pCHw@ yCGH JwF=wBy÷$34.222w·J÷FG÷ oHwB·wF· DFC:=H CB wyHIw@ Gw@÷G :CF H<÷ D÷F=C· KwG $342.2220 $359.222 $325.222 $332.222 $352.222 ,5605( <3(A52(3<993 wB· 4

4 CB@M

4 wB· 5

3 wB· 5

P3vE-EuE

FLx5605 <3 A52 3<993,3 Q62

4,3 Q26

52

6P2Q =6

3 wB· 4 CB@M

5 wB· 6 CB@M

3. 4 wB· 6 CB@M

3. 4. 5 wB· 6

S yCADwBM"G CD÷FwH=B; yCGHG wF÷ 82% JwF=wx@÷ wB· 62% :=L÷·0,5605(<3(A52(3<99 rwF=wx@÷ CJ÷F<÷w· ÷::=y=÷ByM JwF=wBy÷ ow@÷G JC@IA÷ JwF=wBy÷ c=L÷· CJ÷F<÷w· ÷LD÷B·=HIF÷ JwF=wBy÷

ST' 'C pCHw@ DFC·IyH=CB yCGHG$33.4:2$37.342 $35.8:2 $34.:74 $36.247 $34.562

qG=B; wB =BH÷F÷GH FwH÷ C: 32% D÷F M÷wF H<÷ B÷H DF÷G÷BH Jw@I÷ (jlr) C: w DFC>÷yH

f: H<÷ =BH÷F÷GH FwH÷ =G =ByF÷wG÷· xM 3% H<÷ jlr C: H<÷ DFC>÷yH :w@@G xM $420

9Q7% 33Q9%
34Q7%
42Q2%
R

FSS :wyHCFM yCBG=GHG C: HKC DFC·IyH=CB yCGH y÷BHF÷G (l wB· m) wB· HKC G÷FJ=y÷ yCGH y÷BHF÷G (s wB· t)0 p<÷ HCHw@ w@@CywH÷·wB· wDDCFH=CB÷· CJ÷F<÷w· :CF ÷wy< =G wG :C@@CKG?

s t y $=7.222$:4.222$68.222$52.222

fH s ty l÷Fy÷BHw;÷ C: G÷FJ=y÷ yCGH y÷BHF÷ s HC7272PP l÷Fy÷BHw;÷ C: G÷FJ=y÷ yCGH y÷BHF÷ t HC528232P

p<÷ F÷wDDCFH=CBA÷BH C: G÷FJ=y÷ yCGH y÷BHF÷ yCGHG HC CH<÷F yCGH y÷BHF÷G :I@@M F÷:@÷yHG H<÷ wxCJ÷ DFCDCFH=CBG0

=?<1B0A6<;(0<@A(02;A?2(% $346.722 $348.322 $349.222 $34:.722

S yCADwBM w@KwMG ·÷H÷FA=B÷G =HG CF·÷F EIwBH=HM :CF w FwK AwH÷F=w@ xM IG=B; H<÷ byCBCA=y kF·÷F mIwBH=HM (bkm)

AC·÷@0

/.A05(<3(?.D(:.A2?6.9 irte++2) &,)"'+% !,01 e=;<÷FhCK÷F e=;<÷Fe=;<÷F hCK÷Fe=;<÷F hCK÷FhCK÷F

S yCADwBM K<=y< CD÷FwH÷G w DFCy÷GG yCGH=B; GMGH÷A KwG $320 p<÷ yCADwBM IG÷G H<÷ cfck A÷HS AwBI:wyHIF=B; yCADwBM CD÷FwH÷G w GHwB·wF· wxGCFDH=CB yCGH=B; GMGH÷A0 hwGH ACBH< 47.222 DFC·IyH=CB

xI·;÷H÷· wB· H<÷ xI·;÷H÷· :=L÷· DFC·IyH=CB yCGH KwG $347.2220 hwGH ACBH< H<÷ wyHIw@ wB· GHwB·wF· S3vE-EuE

HJp<÷ :C@@CK=B; GHwH÷A÷BHG (4)fH w@K wMG F÷GI@HG =B =B:÷F=CF DFC·IyHG (5)fH =;B CF÷G ÷GH÷÷A Jw@I÷ ,5605(6@ .?2(A?B2(

3 CB@M

4 CB@M

5 CB@M

3 wB· 5 CB@M

*;12 ?(D5605(<3(A52(3<99 awM FwH÷ l=÷y÷ FwH÷ a=::÷F÷BH=w@ D=÷y÷ FwH÷ dFCID xCBIG Gy<÷A÷

S yCADwBM AwBI:wyHIF÷G wB· G÷@@G w G=B;@÷ DFC·IyH0 fB HKC yCBG÷yIH=J÷ ACBH p,+1& Op,+1& P ow@÷G5.:226.622 lFC·IyH=CB5.=226.422

p<÷ CD÷B=B; =BJ÷BHCFM :CF iCBH< 3 KwG 622 IB=HG0 lFC:=HG CF @CGG÷G wxGCFDH=CB wB· AwF;=Bw@ yCGH=B; DF=By=D@÷G0 e 0,/-1',+ !,01'+% -/,$'1G:),00Cp/%'+) !,01'+% -/,$'1G:),00C p,+1& Op,+1& Pp,+1& Op,+1& P

4226.622(622)5.422

(622)6.6224225.422

4225.422(622)6.622

(622)5.4224226.622

p<÷ :C@@CK=B; GHwH÷A÷BHG F÷@wH÷ HC H<÷ w·JwBHw;÷G H wBw@MG=G C: yCGH x÷30H<÷ F÷@=wx=@=HM C: H<÷ wBw@MG=G ywB x÷ GHwH=GH=yw@@M H÷GH÷·

40=H H w?÷G =BHC wyyCIBH w@@ C: H<÷ ·wHw

50=H w GGIA÷G @=B÷wF yCGH x÷ ,5605(@A.A2:2;A@(.?2(A?B2

3 CB@M

3 wB· 4 CB@M

4 wB· 5 CB@M

3. 4 wB· 5

T

HPS yCADwBM CD÷FwH÷G w DFCy÷GG =B K<=y< BC @CGG÷G wF÷ =ByIFF÷·0 p<÷ DFCy÷GG wyyCIBH :CF @wGH ACBH<. K<÷B H<÷F÷ KwGBC CD÷B=B; KCF?/=B/DFC;F÷GG. KwG wG :C@@CKG?s/,!#00 e!!,2+1

'CGHG wF=G=B;846.222c=B=G<÷· CIHDI H (32.222 IB=HG)6:2.222 '@CG=B; KCF?/=B/DFC;F÷GG (6.222 IB=HG)366.222PPPPPPPPPPPPPPPP

846.222846.222PPPPPPPPPPPPPPPP

p<÷ y@CG=B; KCF? =B DFC;F÷GG KwG yCAD@÷H÷ HC H<÷ GwA÷ ·÷;F÷÷ :CF w@@ ÷@÷A÷BHG C: yCGH0

34%
52%
62%
97%
,5605( <3(A52(3<99CF GHw?÷SB CF;wB=GwH=CB CD÷FwH÷G w D=÷y÷KCF? GMGH÷A C: F÷AIB÷FwH=CB. xIH w@GC ;IwFwBH÷÷G =HG ÷AD@CM÷÷G :2% C: w H=A÷/xwG÷·

FwH÷ C: DwM K<=y< =G xwG÷· CB $42 D÷F

D÷F IB=H C: CIHDIH0 l=÷y÷KCF? =G Dw=· wH H<÷ FwH÷ C: $3: D÷F GHwB·wF·

3(.;(2:=9 1.F $34: $366 $382 $3:2

S yCADwBM IG÷G wB CJ÷F<÷w· wxGCFDH=CB FwH÷ C: $5Q72 D÷F Awy<=B÷ qB·÷F wxGCFx÷· xM $5.:97 qB·÷F wxGCFx÷· xM $9.222 kJ÷F wxGCFx÷· xM $5.:97 kJ÷F wxGCFx÷· xM $9.222

U3vE-EuE

31RefUe mcqebcmhhmtfldpqSqbiblqpobhSqfldqmiSlSdbiblqflcmoiSqfmlSobqorb5

,)7j ' i fheIkANI Peh f=hj'Ni NnjNhd=b je jTN ehS=d'i=j'ed .):TNh N 'i kik=bbo = bNS=b hNgk'hNcNdj Peh jTN 'dPehc=j'ed je ?N fheIkANI /)9e i jh'Aj hkbNi SelNhd jTN m=o 'd mT'AT jTN 'dPehc=j'ed 'i fhNiNdjNI

0)7j c =o ?N fhNiNdjNI 'd cedNj=ho eh ded cedNj=ho jNhci

, =dI . / =dI 0 , =dI / . =dI 0 vi6 Aecf=do"i i=bNi 'd jTN b=ij oN=h 'd 'ji jThNN I'PPNhNdj c=haNji mNhN =i Pebbemi

8=haNj ,,**(***

8=haNj .,05(***

8=haNj /1,(***pppppppp

:ej=b/**(***pppppppp #"#$ % #%v ,3 INShNNi

1* INShNNi

2, INShNNi

,.* INShNNi vv !%!!( $#$)&%

6 ?kISNj mT'AT iTemi l=h'=?bN fheIkAj'ed Aeiji edbo

6 cedjTbo ?kISNj mT'AT 'i AT=dSNI je hNPbNAj jTN dkc?Nh eP I=oi 'd jTN cedjT

6 ?kISNj mT'AT iTemi i=bNi hNlNdkN =dI Aeiji =j I'PPNhNdj bNlNbi eP =Aj'l'jo

6 ?kISNj jT=j 'i kfI=jNI T=bPm=o jThekST jTN oN=h je 'dAehfeh=jN jTN =Ajk=b hNikbji Peh jTN P'hij T=bP eP jTN oN=h

v:TN fkhAT=iN fh'AN eP =d 'jNc eP 'dlNdjeho 'i $.1 fNh kd'j) 7d N=AT jThNN cedjT fNh'eI jTN ki=SN eP jTN 'jNc 'i .*(*** kd'ji) :TN =ddk=b TebI'dS Aeiji =iieA'=jNI m'jT edN kd'j Ngk=jN je 2% eP 'ji fkhAT=iN fh'AN) :TN Aeij eP

fb=A'dS =d ehINh Peh jTN 'jNc 'i $.*) 3/* 450
,(02, ,(2//)quotesdbs_dbs6.pdfusesText_11