MANAGEMENT ACCOUNTING (PAPER 2.2)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-19T12:11:21Z
dc.date.available	2022-07-19T12:11:21Z
dc.date.issued	2021-05
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/443
dc.description	ERFORMANCE The performance of the candidates was generally unsatisfactory even though a pass rate of 22.57% was better than that of the last two sittings. There was no sign of copying at any of the examination centres. NOTABLE WEAKNESSES OF CANDIDATES The following are some of the weaknesses noted in the performance of the candidates:  Poor presentation of the suggested solutions and inability to analyse and interpret results that will aid management decision – making.  Inability to adequately express themselves on paper in the English Language.	en_US
dc.description.abstract	STANDARD OF PAPER Candidates were examined in performance measurement, preparation of functional budgets, product costing using overhead absorption rates, ethical behaviour in organisations, investment appraisal using NPV and payback periods, and decisionmaking involving make or buy decisions. All these subject areas were within the approved syllabus of the Institute. The requirements of Question 2 and 3 were considered involving or loaded. It will be difficult for candidates under examination conditions to provide solutions for these questions within the estimated 36 minutes. The weighting of the written and calculation questions is considered appropriate. The theory questions accounted for 38% of the total marks, whiles calculations accounted for 62%. The ideal is recommended to be 40/60. Marks allocation for Question Three was considered not commensurate with the work involved and the marks allotted. Ten marks allotted for identifying and explaining 4 Threats to ethical behaviour were too generous against the 10 marks allotted to 3a, which involved identifying and calculating overhead absorption rates and calculating the TC/Unit for each of the three products.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.relation.ispartofseries	MA;PAPER 2.2
dc.subject	MAY 2021 PROFESSIONAL EXAMINATION MANAGEMENT ACCOUNTING (PAPER 2.2) CHIEF EXAMINER’S REPORT, QUESTIONS AND MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	MANAGEMENT ACCOUNTING (PAPER 2.2)	en_US
dc.title.alternative	MA PAPER 2.2	en_US
dc.type	Learning Object	en_US