Abstract:
EXAMINER’S REPORT
STANDARD OF PAPER & GENERAL PERFORMANCE
The coverage of the paper was excellent and no ambiguities were noted with marks
allocations considered fair.
Candidates were examined in the following subject areas.
Budgeting and performance measurement
Capital investment decisions
Transfer pricing and decision making
Accounting for materials
Labour remuneration using incentive schemes
Limiting factors in optimum decision making
Contract manufacturing
Performance was generally below expectations. General difficulties encountered by
the candidates include poor expression of the English language, lack of clarity and
presentation of suggested solutions and poor understanding and application of
management accounting principles and techniques. The requirements for the
questions were generally clear with no mistakes noted in the questions. The
performance of the students from the Kumasi and Cape Coast Centre was very
encouraging with no indications of copying. Difficulties encountered by the
candidates in respect of the individual questions are presented below.
