dc.contributor.author |
INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG |
|
dc.date.accessioned |
2022-07-20T10:33:34Z |
|
dc.date.available |
2022-07-20T10:33:34Z |
|
dc.date.issued |
2019-05 |
|
dc.identifier.uri |
http://41.66.247.10:8080/xmlui/handle/123456789/472 |
|
dc.description |
MAY 2019 PROFESSIONAL EXAMINATIONS
MANAGEMENT ACCOUNTING (PAPER 2.2)
CHIEF EXAMINER’S REPORT, QUESTIONS AND MARKING SCHEME |
en_US |
dc.description.abstract |
EXAMINER’S GENERAL COMMENTS
The candidates were examined in the following subject areas of Management
Accounting in the May 2019 exams.
Investment appraisal and decision making.
Cost behavior and flexible budgeting.
Overhead absorption and re-apportionment of service department overheads.
Break-even analysis and profitability under various options.
Calculation of mix and yield variances
The questions were all within the approved syllabus of the Institute. Written questions
and comments accounted for 32% of the total marks. However, no errors and
ambiguities were noted in the questions.
The following are the general weaknesses noted in the performance of the candidates.
Poor presentation of suggested solutions
Poor expression of the English language in answering the written questions.
Lack of understanding of the basic principles, concepts, methods and techniques
of cost and management accounting.
Inability to analyse and comment on the results of their presentations |
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.subject |
MAY 2019 PROFESSIONAL EXAMINATIONS 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 |