MANAGEMENT ACCOUNTING (PAPER 2.2)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-19T14:08:09Z
dc.date.available	2022-07-19T14:08:09Z
dc.date.issued	2021-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/457
dc.description	NOTABLE WEAKNESSES OF CANDIDATES The following were some weaknesses observed;  Poor handwriting makes it difficult to read what the candidates have written.  Inability to present suggested solutions in a well-structured and report format.  Poor interpretation of the results calculated.  Bad expression of the English language. PERFORMANCE OF CANDIDATES The performance of the candidates was considered the best in recent times. The pass rate of the November 2021 diet is 32.69% as compared to 22.57% attained in the May 2021 diet. There were no signs of copying, with very good performances seen across all examination centres.	en_US
dc.description.abstract	STANDARD OF THE PAPER The paper examined candidates in the following subject areas, which were well within the syllabus of the Institute:  Transfer Pricing and Divisional Performance  Management Accounting concepts include standards, benchmarking, business process re-engineering and self-interest threats.  Performance ratios using budgetary control and cash budgets.  Investment Appraisal using Payback Period and behavioural aspects of Budgetary Control.  Breakeven Analysis with sensitivity analysis. There were no errors and ambiguities in the questions, and the content requirements of the questions were acceptable under examination conditions and time requirements. Marks allocations were well stated in the questions, with written answers accounting for 37% of the total marks while calculated answers took 63%. A ratio of 40/60 will be appropriate.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	MA;PAPER 2.2
dc.title	MANAGEMENT ACCOUNTING (PAPER 2.2)	en_US
dc.title.alternative	MA PAPER 2.2	en_US
dc.type	Learning Object	en_US