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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
SECTION C
Q31 - CONSOL SOPL
Q32 - Compare Year 20x9 with 20x8 Kames. Co.
Section
C
transfer pricing
Limiting factor- buying outside
B
Abc
Rolling budget
Pricing
A
Mix of all
Sec A & B :
Throughput calculation
Relevant cost calculation
Variance theory
Variance calculation
ABC calculation
Target costing calculation
Pricing strategy theory
Learning rate calculation
Wisdom tablem theory
Gearing ratio calculation
Section C :
ABB (14 mark calculation)
Value for Money (20 Mark theory)
Generally, throughout accounting, ABC costing and absorption costing. EMA
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It was pharmaceutical business in first case. It produced a drug.
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Section A aas mainly on mix yields and advance variance
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Also, other paper I think,
● Evaluation of the directors and commitees being done every 3 years .
● NEDs being able to participate in share options and all of them being paid equal fees(I didn't know if we could count this as 2 so i wrote it as 1 deficiency and gave recommendation for both)
● Finance directors son being the next ceo.
● CEO retiring and applying for chair.
And there was one more I think, don't remember.
Internal control deficiency and recommendations 14 mark
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Ratio calculation 2 mark
Receivables collection period vs current ratio
case based
- ceo as the chairman
- NEDs getting the same pay as EDs
- Finance director being appointed as a member of Audit committee
Sale for direct, purchase and payroll for deficiency
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sec c
performance measurement, talk abt ratio and discussion
their financial and non financial
mix and yield variance, total sales volume, and so on.
it's so hard, they have 3 materials and only 2 products. i don't know how to find the contribution/unit
C section
1. Total Material Mix varience & yield varience
Material price and usage varience, sales volume varience (In excel form) + discuss the above ⬆️
2. Binty Co which is private company that recycles the waste. Financial statement was given. Signed a contract with HiMart and got 20.000 tonnes of waste. A director suggested including non-financial factors in performance (appraisal I guess) :
Utilization of capacity of MRF (it is a machine which recycles the waste if the waste is recyclable)
Volume of general waste collected
Mix of general and recyclable waste. (Waste was two type: recyclable which brings profit and general waste which company should pay to local authorities to dispose of)
Discuss financial and non-financial factors.
Section B 2 log questions carry scientific calculator
And effects on changing price
Section B
What is the purpose of documentation
How auditor can identify and verify significant changes in internal control prior to internal control documentation
Audit risk 16 mark
Corporate governance deficiency 6mark
Sp for revenue and payroll and completeness of trade payables
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→ Forwarded
30 marks is from internal control
• Forwarded
Risk is very easy
And procedures
Revenue
Trade payable and accurals
Payroll expense
Refund liabilities
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Forwarded
And internal control
Corporate governance is for 6 marks
One pure theroy.qns 4 marks
And controls 16 mark
And revenue 4 mark
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• Forwarded
Total 30
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→ Forwarded
Sec a is moderate
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Forwarded
Receivables
Loan convenants
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Can you please give today's questions of F8 If anyone take an exam
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