Este documento contiene 35 preguntas de matemรกticas sobre conjuntos y lรณgica proposicional. Las preguntas involucran conceptos como uniones, intersecciones, diferencias de conjuntos, cardinalidad, diagramas de Venn y tablas de verdad. El objetivo es determinar valores, expresiones matemรกticas y porcentajes relacionados con los conjuntos dados en cada pregunta.
The document discusses debentures, which are debt instruments issued by companies to raise funds. It covers the meaning and types of debentures, the distinction between debentures and shares, and accounting entries for issuing debentures under different scenarios such as when issued at par, premium, or discount and redeemable at par, premium or discount. The key learning points are types of debentures, features of debentures, differences between debentures and shares, and journal entries for issuing debentures in various situations.
Training requires time, energy and money. Therefore an organization needs to know whether the investment made in training is being effectively and is worth the effort. As a part of lesson โEffective Hr training and Development Strategyโ, brought to you by Welingkarโs Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/effectivehrtrainingslides
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This document discusses reflection and reflective practice in education. It defines reflection as critically examining experiences to learn from them and improve practice. Reflective practice involves thoughtfully considering one's teaching methods and determining what works best for students. The benefits of reflection include increased learning, deep learning, identifying strengths and areas for growth. The document outlines models of reflective practice and provides steps for engaging in reflection, including describing experiences, examining feelings, evaluating what went well and poorly, analyzing key factors, and developing an action plan for improvement. Reflection is important for teachers as it helps them take informed actions, develop rationales for their practices, and continuously improve.
This document provides a summary of exam performance for the Cambridge International AS/A Level Accounting exam from March 2020. It discusses candidate performance on specific exam questions and common errors. The key points are:
1. Candidate performance was mixed, with some questions answered well and others more poorly. Questions requiring explanations of concepts like absorption costing and budgeting saw weaker responses.
2. Common errors included not showing workings, lacking details in T-accounts, and failing to apply accounting concepts and standards correctly.
3. The document provides examiners' comments on each exam question to help teachers understand what candidates did well and where they struggled. This feedback can help improve instruction on challenging topics.
This document provides a summary of an examiners' report on the June 2011 GCE Economics exam. The key points are:
1) The exam differentiated well between candidates and most were able to complete it in the allotted time, though some ran short on the final data response question. Essay questions proved more challenging than the previous year.
2) The most popular essay was question 3, followed by question 1, with question 2 being the least popular. Data response question 5 was more popular than question 4.
3) Weaker responses generally failed to answer the question directly, lacked economic knowledge and analysis, and showed poor written communication. Stronger answers demonstrated good application of concepts and understanding of recent economic
Este documento contiene 35 preguntas de matemรกticas sobre conjuntos y lรณgica proposicional. Las preguntas involucran conceptos como uniones, intersecciones, diferencias de conjuntos, cardinalidad, diagramas de Venn y tablas de verdad. El objetivo es determinar valores, expresiones matemรกticas y porcentajes relacionados con los conjuntos dados en cada pregunta.
The document discusses debentures, which are debt instruments issued by companies to raise funds. It covers the meaning and types of debentures, the distinction between debentures and shares, and accounting entries for issuing debentures under different scenarios such as when issued at par, premium, or discount and redeemable at par, premium or discount. The key learning points are types of debentures, features of debentures, differences between debentures and shares, and journal entries for issuing debentures in various situations.
Training requires time, energy and money. Therefore an organization needs to know whether the investment made in training is being effectively and is worth the effort. As a part of lesson โEffective Hr training and Development Strategyโ, brought to you by Welingkarโs Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/effectivehrtrainingslides
Join us on Facebook: http://www.facebook.com/welearnindia
Read our latest blog at: http://welearnindia.wordpress.com
Subscribe to our Slideshare Channel: http://www.slideshare.net/welingkarDLP
This document discusses reflection and reflective practice in education. It defines reflection as critically examining experiences to learn from them and improve practice. Reflective practice involves thoughtfully considering one's teaching methods and determining what works best for students. The benefits of reflection include increased learning, deep learning, identifying strengths and areas for growth. The document outlines models of reflective practice and provides steps for engaging in reflection, including describing experiences, examining feelings, evaluating what went well and poorly, analyzing key factors, and developing an action plan for improvement. Reflection is important for teachers as it helps them take informed actions, develop rationales for their practices, and continuously improve.
This document provides a summary of exam performance for the Cambridge International AS/A Level Accounting exam from March 2020. It discusses candidate performance on specific exam questions and common errors. The key points are:
1. Candidate performance was mixed, with some questions answered well and others more poorly. Questions requiring explanations of concepts like absorption costing and budgeting saw weaker responses.
2. Common errors included not showing workings, lacking details in T-accounts, and failing to apply accounting concepts and standards correctly.
3. The document provides examiners' comments on each exam question to help teachers understand what candidates did well and where they struggled. This feedback can help improve instruction on challenging topics.
This document provides a summary of an examiners' report on the June 2011 GCE Economics exam. The key points are:
1) The exam differentiated well between candidates and most were able to complete it in the allotted time, though some ran short on the final data response question. Essay questions proved more challenging than the previous year.
2) The most popular essay was question 3, followed by question 1, with question 2 being the least popular. Data response question 5 was more popular than question 4.
3) Weaker responses generally failed to answer the question directly, lacked economic knowledge and analysis, and showed poor written communication. Stronger answers demonstrated good application of concepts and understanding of recent economic
The examiner provides comments on student performance on the DipIFR exam from June 2010. In general, performance was superior to recent exams, with candidates performing well on questions one and two. However, a minority of candidates performed well below passing standards. For question one on preparing a consolidated statement of financial position, most candidates consolidated the subsidiary correctly but some incorrectly tried to consolidate the associate. For question two on preparing financial statements from a trial balance, most did well but some struggled with deferred tax implications of a property revaluation. Question three on impairing financial assets and accounting for leases and foreign currency transactions was answered poorly, particularly part a on impairments. Question four on revenue recognition principles was answered satisfactorily. Question
The document provides examiner reports for Economics papers taken by GCE Advanced Level, GCE Advanced Subsidiary Level, and GCE Ordinary Level students.
For the multiple choice papers, the examiners noted the mean percentage scores and identified questions that most candidates answered correctly or incorrectly. They provided analysis of why candidates struggled with certain questions to help teachers address gaps in understanding.
For the data response and essay papers, the examiners commented on candidates' performance in different sections and questions. They highlighted issues like poor diagram drawing and irrelevant responses. The examiners also recognized demonstrations of sound knowledge while noting areas for improvement like avoiding repetition between essay sections.
Managerial Economics 7th Edition Samuelson Test BankFieldser
ย
Full download : https://alibabadownload.com/product/managerial-economics-7th-edition-samuelson-test-bank/ Managerial Economics 7th Edition Samuelson Test Bank
The document provides an examiners' report on the January 2012 GCE Economics exam. It summarizes the examiners' assessment of how students performed on each question. For several questions, students struggled to define key economic concepts accurately or apply concepts to the specific contexts. The examiners provide examples of high-scoring student responses and tips on how to earn full marks. Overall, the report finds that students who managed their time well and demonstrated strong exam technique tended to score higher on the exam.
This document contains a 41 question quiz about system analysis and design. The questions cover topics such as:
- Types of information systems (transaction processing, decision support, etc.)
- Common roles in system development (manager, programmer, analyst, etc.)
- The system development life cycle and project management methodologies
- Security, privacy, and other legal/regulatory considerations in system design.
- Fundamental programming concepts like algorithms, coding, debugging, and documentation.
So in summary, the quiz tests knowledge across the full spectrum of system analysis, design, development, implementation, and management.
The June 2012 DipIFR exam sitting had a lower pass rate than the previous two sittings. Many candidates struggled with time management, spending too much time on the first question. The exam consisted of one 40-mark question requiring consolidated financial statements and issues, and three 20-mark mixed issues questions. Performance was polarized, with few marginal scripts. Common mistakes included not properly accounting for deferred consideration, foreign currency loans, and defined benefit plans in question one.
The exam format was changed from previous sittings by removing optional questions and focusing more on testing knowledge of IFRS rather than financial statement preparation. As a result, the pass rate was lower. Key areas that candidates struggled with included consolidation procedures, accounting for complex financial instruments, and equity-settled share-based payments. Overall, candidates performed better on basic financial statement preparation and intangible asset accounting, but had more difficulty with advanced topics like hedging and revenue recognition. Examiners will continue to emphasize testing of IFRS knowledge and application of standards in future exams.
Tons of websites can help in passing SAP, but only the best can come out with the best result. So, choose wisely and opt for Dumpspedia to buy your cheap but effective SAP Certified Application Associate Practice Exam Questions. Our C_BRIM_2020 PDF Questions have gone through a test initiated by high Professionals to check their accuracy and have come out as the best choice for your training at attaining SAP Certified Application Associate. Help yourself in getting better at every important concept of your exam with our C_BRIM_2020 Practice Exam Dumps. Visit us now if you want to know more.
https://www.dumpspedia.com/C_BRIM_2020-dumps-questions.html
The document provides instructions and questions for a sample exam on project management. It begins by noting the time allowed, use of an answer sheet, and instructions for completing the answer sheet. It then lists 60 multiple choice questions on various topics in project management.
This student provided a strong answer that earned full marks. Key aspects included:
- Providing relevant data from the case study in the application (2 marks)
- Drawing a clear monopoly diagram showing profit maximization (2 marks)
- Evaluating the limitations of using the monopoly model in this context (2 marks for each limitation discussed, up to 4 marks total for evaluation)
The student demonstrated a solid understanding of the relevant economic concepts, applied them well to the case study context, and provided thoughtful evaluation as required. This is an excellent example of how to earn full marks on a multi-part question.
The document provides information about examiners' reports on GCE Economics exams. It discusses student performance on specific exam questions. Key points:
- Questions 2, 4, 5, 7, and 8 caused the most issues for students. Common mistakes are discussed.
- Question 9 was less popular than 10 but had better performance. Answers were of higher quality than the previous year.
- The mean score increased to 50.6 from 48.1. The A grade was set at 56 compared to 54 the prior year.
- Common student errors are analyzed to provide tips to improve understanding of concepts like price discrimination and revenue maximization. Diagrams are highlighted as an effective way to explain concepts and earn
The document provides information about the ACCA FR exam, including the exam format, syllabus, and tips for tackling the exam. Some key points:
- The exam consists of objective test questions and two constructed response questions worth 20 marks each.
- The syllabus covers topics like the conceptual framework, accounting for transactions, analyzing financial statements, and preparing financial statements.
- When taking the exam, students should carefully read questions, show their workings, and provide reasoned analysis in their responses to earn marks. Guessing answers to objective questions is also recommended.
This document provides an examiner's report on the June 2011 GCE Economics exam. It summarizes student performance on each question and provides feedback. For question 1, most students understood characteristics of perfect competition but struggled to fully explain profit maximization. Question 2 caused confusion between tacit and overt collusion. Question 3 was well answered by most using concentration ratios from the data. Overall, the exam was perceived as difficult but the mean score was only slightly lower than the previous year.
Liberty university busi 313 quiz 4 complete solutions correct answers slideshareSong Love
ย
Liberty University BUSI 313 quiz 4 complete solutions correct answers slideshare
Six different versions
https://www.coursemerit.com/solution-details/20165/Liberty-University-BUSI-313-quiz-4-complete-solutions-correct-answers-A-work
This document provides a 30 question multiple choice exam on operations management topics including processes, quality management, forecasting, aggregate planning, and MRP systems. The questions cover concepts like make-to-stock processes, process metrics, blocking in production, quality function deployment, and elements of JIT and Lean systems. The document aims to test students' understanding of key OM principles and terminology.
Qnt 561 qnt/561 final exam 100% correct answersGliven
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This document provides answers to a 30 question multiple choice exam on operations management topics including process types, process metrics, process flow structures, quality management, forecasting, supply chain management, and capacity management. The questions cover concepts like make-to-stock processes, throughput time, blocking, time-to-market, quality function deployment, economic order quantity, work center scheduling, project milestones, time series forecasting, supply chain response, and capacity utilization rate.
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Using a payback period investment criterion tends to bias us toward what kind of investments?
Select one:
a. riskier investment
b. less risky investments
c. longer-term investments
d. shorter-term investments
e. lower return investments
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If the cutoff point were forever, then the discounted payback rule would be the same as which of the following investment criteria?
Select one:
a. Net Present Value
b. Profitability Index
c. Average Accounting Return
d. Internal Rate of Return
e. both a and b
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Which of the following is NOT a disadvantage of the average accounting return criterion?
Select one:
a. it is not a true rate of return
b. it uses an arbitrary benchmark cutoff rate
c. it is based on book values and not market values
d. it may lead to incorrect decisions when comparing mutually exclusive investments
e. none of the aboveQuestionย 4
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Ultimately, a good capital budgeting criterion must tell us two things. What are they?
1. It should tell us if a particular project is a good investment.
2. If there is more than one good mutually exclusive project, it should tell us which one to take.
3. If there is more than one investment criteria used, it should tell us which one is best.
Select one:
a. I and II
b. I and III
c. II and III
d. I, II, and III
e. None of the choices are valid.Questionย 5
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To break-even in an accounting sense, a firm would use the _________ investment criterion.
Select one:
a. net present value
b. profitability index
c. payback period
d. discounted payback period
e. none of the aboveQuestionย 6
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A project has an initial cash outlay of $750,000 and an annual cash inflow of $220,000 for the next 5 years. The assets involved in the project can be sold for $50,000 when the project is completed. The required rate of return on the project is 15%. Should the project be accepted based on the NPV rule?
Select one:
a. No, the project should not be accepted as the NPV is -$37,385.
b. No, the project should not be accepted as the NPV is -$12,526.
c. Yes, the project should be accepted as the NPV is $0.
d. Yes, the project should be accepted as the NPV is $12,333.
e. Yes, the project should be accepted as the NPV is $37,474.
uestionย 7
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ABC Company has a project that will yield cash inflows of $50,000, $60,000, $70,000, $60,000, and $50,000 in the next 5 years. The project requires an initial cash outlay of $205,000 and a required return of 11%. The company uses the payback period investment criterion. Should ABC invest in this project if its payback cutoff is 4 years? ...
The document appears to be a list of 30 multiple choice questions from a QNT 561 final exam covering various operations management topics including process types, process metrics, quality management, forecasting, supply chain management, and capacity planning. Key topics assessed include make-to-stock processes, throughput time as a common process metric, blocking as a cause for activities stopping, batch processing as a major process flow structure, and time-to-market as the most important performance dimension for new product development projects.
The document contains a 30 question multiple choice exam on operations management topics like process types, process metrics, capacity management, forecasting techniques, and supply chain management. The questions cover concepts like make-to-stock processes, process flow structures, quality function deployment, work center scheduling, project management, time series forecasting, and efficient supply chains.
This document discusses lattice energy and related concepts:
1) It defines lattice energy as the enthalpy change when one mole of an ionic solid forms from its gaseous ions, and explains how it depends on ion charge and radius.
2) Born-Haber cycles allow calculation of lattice energy by considering standard enthalpy changes in the step-wise formation of an ionic solid from its elements.
3) Ion polarization occurs when cation charge density and anion size lead to distortion of the anion electron cloud, influencing thermal stability.
This document discusses the properties and reactions of Group II elements and their compounds. It describes how atomic radius and ionization energy increase down the group, while electronegativity decreases. Group II elements react vigorously with oxygen and water to form oxides and hydroxides. Their oxides are basic and react with acids, while hydroxides are sparingly soluble bases. Thermal decomposition stability increases down the group for nitrates and carbonates. Important uses include magnesium oxide as a refractory and calcium compounds to make cement and treat acidic soil.
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The examiner provides comments on student performance on the DipIFR exam from June 2010. In general, performance was superior to recent exams, with candidates performing well on questions one and two. However, a minority of candidates performed well below passing standards. For question one on preparing a consolidated statement of financial position, most candidates consolidated the subsidiary correctly but some incorrectly tried to consolidate the associate. For question two on preparing financial statements from a trial balance, most did well but some struggled with deferred tax implications of a property revaluation. Question three on impairing financial assets and accounting for leases and foreign currency transactions was answered poorly, particularly part a on impairments. Question four on revenue recognition principles was answered satisfactorily. Question
The document provides examiner reports for Economics papers taken by GCE Advanced Level, GCE Advanced Subsidiary Level, and GCE Ordinary Level students.
For the multiple choice papers, the examiners noted the mean percentage scores and identified questions that most candidates answered correctly or incorrectly. They provided analysis of why candidates struggled with certain questions to help teachers address gaps in understanding.
For the data response and essay papers, the examiners commented on candidates' performance in different sections and questions. They highlighted issues like poor diagram drawing and irrelevant responses. The examiners also recognized demonstrations of sound knowledge while noting areas for improvement like avoiding repetition between essay sections.
Managerial Economics 7th Edition Samuelson Test BankFieldser
ย
Full download : https://alibabadownload.com/product/managerial-economics-7th-edition-samuelson-test-bank/ Managerial Economics 7th Edition Samuelson Test Bank
The document provides an examiners' report on the January 2012 GCE Economics exam. It summarizes the examiners' assessment of how students performed on each question. For several questions, students struggled to define key economic concepts accurately or apply concepts to the specific contexts. The examiners provide examples of high-scoring student responses and tips on how to earn full marks. Overall, the report finds that students who managed their time well and demonstrated strong exam technique tended to score higher on the exam.
This document contains a 41 question quiz about system analysis and design. The questions cover topics such as:
- Types of information systems (transaction processing, decision support, etc.)
- Common roles in system development (manager, programmer, analyst, etc.)
- The system development life cycle and project management methodologies
- Security, privacy, and other legal/regulatory considerations in system design.
- Fundamental programming concepts like algorithms, coding, debugging, and documentation.
So in summary, the quiz tests knowledge across the full spectrum of system analysis, design, development, implementation, and management.
The June 2012 DipIFR exam sitting had a lower pass rate than the previous two sittings. Many candidates struggled with time management, spending too much time on the first question. The exam consisted of one 40-mark question requiring consolidated financial statements and issues, and three 20-mark mixed issues questions. Performance was polarized, with few marginal scripts. Common mistakes included not properly accounting for deferred consideration, foreign currency loans, and defined benefit plans in question one.
The exam format was changed from previous sittings by removing optional questions and focusing more on testing knowledge of IFRS rather than financial statement preparation. As a result, the pass rate was lower. Key areas that candidates struggled with included consolidation procedures, accounting for complex financial instruments, and equity-settled share-based payments. Overall, candidates performed better on basic financial statement preparation and intangible asset accounting, but had more difficulty with advanced topics like hedging and revenue recognition. Examiners will continue to emphasize testing of IFRS knowledge and application of standards in future exams.
Tons of websites can help in passing SAP, but only the best can come out with the best result. So, choose wisely and opt for Dumpspedia to buy your cheap but effective SAP Certified Application Associate Practice Exam Questions. Our C_BRIM_2020 PDF Questions have gone through a test initiated by high Professionals to check their accuracy and have come out as the best choice for your training at attaining SAP Certified Application Associate. Help yourself in getting better at every important concept of your exam with our C_BRIM_2020 Practice Exam Dumps. Visit us now if you want to know more.
https://www.dumpspedia.com/C_BRIM_2020-dumps-questions.html
The document provides instructions and questions for a sample exam on project management. It begins by noting the time allowed, use of an answer sheet, and instructions for completing the answer sheet. It then lists 60 multiple choice questions on various topics in project management.
This student provided a strong answer that earned full marks. Key aspects included:
- Providing relevant data from the case study in the application (2 marks)
- Drawing a clear monopoly diagram showing profit maximization (2 marks)
- Evaluating the limitations of using the monopoly model in this context (2 marks for each limitation discussed, up to 4 marks total for evaluation)
The student demonstrated a solid understanding of the relevant economic concepts, applied them well to the case study context, and provided thoughtful evaluation as required. This is an excellent example of how to earn full marks on a multi-part question.
The document provides information about examiners' reports on GCE Economics exams. It discusses student performance on specific exam questions. Key points:
- Questions 2, 4, 5, 7, and 8 caused the most issues for students. Common mistakes are discussed.
- Question 9 was less popular than 10 but had better performance. Answers were of higher quality than the previous year.
- The mean score increased to 50.6 from 48.1. The A grade was set at 56 compared to 54 the prior year.
- Common student errors are analyzed to provide tips to improve understanding of concepts like price discrimination and revenue maximization. Diagrams are highlighted as an effective way to explain concepts and earn
The document provides information about the ACCA FR exam, including the exam format, syllabus, and tips for tackling the exam. Some key points:
- The exam consists of objective test questions and two constructed response questions worth 20 marks each.
- The syllabus covers topics like the conceptual framework, accounting for transactions, analyzing financial statements, and preparing financial statements.
- When taking the exam, students should carefully read questions, show their workings, and provide reasoned analysis in their responses to earn marks. Guessing answers to objective questions is also recommended.
This document provides an examiner's report on the June 2011 GCE Economics exam. It summarizes student performance on each question and provides feedback. For question 1, most students understood characteristics of perfect competition but struggled to fully explain profit maximization. Question 2 caused confusion between tacit and overt collusion. Question 3 was well answered by most using concentration ratios from the data. Overall, the exam was perceived as difficult but the mean score was only slightly lower than the previous year.
Liberty university busi 313 quiz 4 complete solutions correct answers slideshareSong Love
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Liberty University BUSI 313 quiz 4 complete solutions correct answers slideshare
Six different versions
https://www.coursemerit.com/solution-details/20165/Liberty-University-BUSI-313-quiz-4-complete-solutions-correct-answers-A-work
This document provides a 30 question multiple choice exam on operations management topics including processes, quality management, forecasting, aggregate planning, and MRP systems. The questions cover concepts like make-to-stock processes, process metrics, blocking in production, quality function deployment, and elements of JIT and Lean systems. The document aims to test students' understanding of key OM principles and terminology.
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This document provides answers to a 30 question multiple choice exam on operations management topics including process types, process metrics, process flow structures, quality management, forecasting, supply chain management, and capacity management. The questions cover concepts like make-to-stock processes, throughput time, blocking, time-to-market, quality function deployment, economic order quantity, work center scheduling, project milestones, time series forecasting, supply chain response, and capacity utilization rate.
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Question text
Using a payback period investment criterion tends to bias us toward what kind of investments?
Select one:
a. riskier investment
b. less risky investments
c. longer-term investments
d. shorter-term investments
e. lower return investments
Questionย 2
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Question text
If the cutoff point were forever, then the discounted payback rule would be the same as which of the following investment criteria?
Select one:
a. Net Present Value
b. Profitability Index
c. Average Accounting Return
d. Internal Rate of Return
e. both a and b
Questionย 3
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Question text
Which of the following is NOT a disadvantage of the average accounting return criterion?
Select one:
a. it is not a true rate of return
b. it uses an arbitrary benchmark cutoff rate
c. it is based on book values and not market values
d. it may lead to incorrect decisions when comparing mutually exclusive investments
e. none of the aboveQuestionย 4
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Ultimately, a good capital budgeting criterion must tell us two things. What are they?
1. It should tell us if a particular project is a good investment.
2. If there is more than one good mutually exclusive project, it should tell us which one to take.
3. If there is more than one investment criteria used, it should tell us which one is best.
Select one:
a. I and II
b. I and III
c. II and III
d. I, II, and III
e. None of the choices are valid.Questionย 5
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Question text
To break-even in an accounting sense, a firm would use the _________ investment criterion.
Select one:
a. net present value
b. profitability index
c. payback period
d. discounted payback period
e. none of the aboveQuestionย 6
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Marked out of 1.00
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Question text
A project has an initial cash outlay of $750,000 and an annual cash inflow of $220,000 for the next 5 years. The assets involved in the project can be sold for $50,000 when the project is completed. The required rate of return on the project is 15%. Should the project be accepted based on the NPV rule?
Select one:
a. No, the project should not be accepted as the NPV is -$37,385.
b. No, the project should not be accepted as the NPV is -$12,526.
c. Yes, the project should be accepted as the NPV is $0.
d. Yes, the project should be accepted as the NPV is $12,333.
e. Yes, the project should be accepted as the NPV is $37,474.
uestionย 7
Not yet answered
Marked out of 1.00
Flag question
Question text
ABC Company has a project that will yield cash inflows of $50,000, $60,000, $70,000, $60,000, and $50,000 in the next 5 years. The project requires an initial cash outlay of $205,000 and a required return of 11%. The company uses the payback period investment criterion. Should ABC invest in this project if its payback cutoff is 4 years? ...
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The document contains a 30 question multiple choice exam on operations management topics like process types, process metrics, capacity management, forecasting techniques, and supply chain management. The questions cover concepts like make-to-stock processes, process flow structures, quality function deployment, work center scheduling, project management, time series forecasting, and efficient supply chains.
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This document discusses the properties and reactions of Group II elements and their compounds. It describes how atomic radius and ionization energy increase down the group, while electronegativity decreases. Group II elements react vigorously with oxygen and water to form oxides and hydroxides. Their oxides are basic and react with acids, while hydroxides are sparingly soluble bases. Thermal decomposition stability increases down the group for nitrates and carbonates. Important uses include magnesium oxide as a refractory and calcium compounds to make cement and treat acidic soil.
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1. GCE Advanced Level and GCE Advanced Subsidiary Level
Paper 9706/01
Multiple Choice (Core)
Question
Number
Key
Question
Number
Key
1 B 16 D
2 D 17 D
3 B 18 A
4 B 19 A
5 A 20 D
6 D 21 A
7 A 22 B
8 B 23 D
9 C 24 C
10 C 25 C
11 C 26 C
12 A 27 B
13 A 28 B
14 D 29 A
15 C 30 B
General comments
4097 candidates took this paper. The mean score was 16.7 out of 30 and the standard deviation was 4.8.
All items were within the scope of the syllabus.
Three items (5, 12 and 23) were too easy. Two items (19 and 20) fell below the design limit of 25% and
were therefore found to be too difficult.
Comments on specific items
Item 4
Only 26% of candidates correctly chose B while 41% chose C. The discrimination index was 0.18 (design
limit 0.25). This indicates the insecurity of many candidates when reconciling a cash book when the bank is
in overdraft. Candidates failed to note the significance of the credit balance in the cash book. More pre-
examination practice is required on cash book reconciliation when the account is overdrawn.
Item 19
22% of candidates correctly chose A while 53% chose C. The discrimination index was 0.08. If unsure
about which is the correct key, it takes little time (well within the two minutes available for the item) to make
up a simple working capital statement and adjust it for stock bought on credit to see what happens to the
ratios.
2. Item 20
Only 15% chose the correct key while 55% chose B. The discrimination index was 0.21. Altogether, a
surprising 67% showed that they do not understand gross profit percentage. A margin of 40% results from a
mark up of 66.7%. Mark up is constant regardless of the amount of sales revenue and the gross profit
percentage consequently remains unchanged.
Item 26
41% correctly identified the key and the discrimination index was 0.21. 30% selected B. Perhaps this is not
altogether surprising as it is evident from written papers that too many candidates do not properly understand
overhead over/under absorption. This is generally a result of not understanding how overhead absorption
rates are calculated. More attention should be given to overhead absorption and under/over-recovery.
Item 30
33% chose the correct key but 38% chose C. The discrimination index was 0.17. Most candidates
successfully calculated the equivalent units of production but failed to include the sale of waste in their
calculations.
Conclusion
Areas of the syllabus showing particular weakness were Interpretation and Analysis (Section H) and
Overhead Absorption (Section J).
Paper 9706/02
Structured Questions
General comments
Generally a good response, though it was obvious that some candidates had not understood areas of the
syllabus, such as FIFO, LIFO and AVCO, but had learned how to apply them by rote learning. And the
practical side of Question 3 tended to be either very well or very badly attempted, suggesting that some
candidates had been well taught in this area, whilst for others it had been completely ignored.
Overall, a well-answered paper which awarded marks to those deserving of them.
Comments on specific questions
Question 1
Part (a) was generally correct, with the occasional minor errors of:
ยท placing the proposed dividend after the Net profit brought forward;
ยท including both provision for depreciation figures.
Part (b) was also correct for the most part, with the following occasional minor errors:
ยท both depreciation figures included in Fixed Assets;
ยท proposed dividends in the Financed By section;
ยท Working Capital (net Current Assets) not named or Net Assets figure given as Working Capital;
ยท Overdraft shown as a Long Term Liability.
Part (c) often included much relevant information, but not quite what was asked for, i.e. Four trends, that is
movements in one direction over the three-year period, to be Identified and Commented upon. Fluctuations
are not trends.
3. Question 2
Parts (a), (b) and (c), were answered correctly up to and including the closing stock valuation, but a large
minority stopped there, possibly because they had been taught by rote and did not know how to continue to
work out the profit in each case. Marks are of course awarded for work done, but nevertheless some easily
gained marks were lost here.
Part (d) gave marks to most candidates, but more than half calculated the new sales value at 7ยฝ% of the old
sales figure, not taking into account the 10% reduction in price. Also many ignored the request for ratios.
In part (e) a common problem was that of misreading the question, and assuming that the new figures were
merely an alteration of the old figures, for the same year, to show a better profit. The concepts of
Consistency or Prudence were named by many, but not often expanded upon. Where three marks are
offered, it is usually expected that three individual comments or points will be made.
Question 3
In parts (a) and (b) common errors were
ยท showing the Material Cost figure as Sales;
ยท adding all of the variable costs together then deducting fixed costs and giving the answer as total costs.
Some attempted to work out the answer using unit costs, but few โ certainly none seen by the Principal
Examiner โ succeeded.
In part (c) marks were of course awarded where candidates took wrong figures from part (a) but used the
correct methods, yet again some attempted this using unit costs, unsuccessfully. The formulae of
Contribution = Sales โ Variable Costs or Profit + Fixed Costs were not, apparently, known by a small minority
of candidates.
For part (d) the main advantages of Cost or Price were rarely mentioned, nor the advantage of Control not
being lost to debenture holders, and many, indeed most answers gave as an advantage that more funds
would be available. As this was the object of the exercise, it was not considered a worthy answer.
Paper 9706/03
Multiple Choice (Extension)
Question
Number
Key
Question
Number
Key
1 C 16 A
2 A 17 C
3 C 18 C
4 A 19 B
5 B 20 A
6 A 21 B
7 A 22 A
8 B 23 B
9 C 24 A
10 C 25 A
11 C 26 C
12 C 27 D
13 B 28 B
14 A 29 A
15 A 30 C
4. General comments
4598 candidates took this paper. The mean score was 13.4 out of 30 and the standard deviation was 5.2.
All items were within the scope of the syllabus.
Two items (10 and 13) fell below the facility design limit of 0.25 and were therefore found to be too difficult.
Otherwise there were no areas of the syllabus showing particular strengths or weaknesses on the part of the
candidates. Nevertheless, some other items call for special comment below.
Comments on specific items
Item 3
Only 29% of candidates selected the key. The discrimination index was 0.9 (design limit 0.25). 32% chose
A and 25% chose D indicating that there was much guessing among the better candidates. As the shares
were not redeemed out of a new issue, the premium on redemption could not be charged to Share Premium
account. The Capital Redemption Reserve should equal the nominal value of the shares redeemed. This
topic needs more attention.
Item 8
34% selected the key. 60% guessed either A or D indicating that little attention had been given to this topic
in the study of published company accounts. More attention should be given to this topic and, if possible,
candidates should be given the opportunity to see actual published accounts.
Item 9
34% selected the key. 52% guessed either A or D. This again indicated lack of knowledge about published
company accounts.
Item 10
Apparently only 23% had been told the reason for the introduction of Accounting Standards. Up to the end
of the 1960s there were no recognised standards which companies followed to record certain transactions.
This led to confusion and uncertainty when interpreting their financial statements. Accounting Standards
were introduced to counter this situation. It is not surprising that 69% selected D because they recognised
accounting bases as a subject of one of the standards.
Item 13
23% selected the key. 32% did not know that loan stock is not part of shareholdersโ funds and chose A.
37% failed to deduct interest on the loan stock from operating profit. This topic would repay more attention.
More emphasis should be given to the distinction between profit before interest and earnings (after interest,
tax and preference dividend) on ordinary shares.
Item 15
29% selected the key, 27% selected B, 23% selected C and 22% selected D. There was clearly much
guessing here and certainly obvious inability to calculate earnings and dividend. Dividend cover is not
understood by many candidates. This item has identified weaknesses which require a little more attention in
preparation for the A2 syllabus. Better preparation is required on this topic.
Item 19
49% correctly selected the key. 23% selected C which would increase the creditors shown in the Balance
Sheet. This could hardly be described as โwindow dressingโ. Window dressing should be explained more
clearly to candidates especially as it is very topical just now as one cause of the global stock markets being
in turmoil.
5. Item 21
28% selected the key, but 34% selected A and 28% selected C. There may have been a lot of guessing
here, but the topic of maximising profit when there are limiting factors such as shortage of material or labour
obviously needs more attention. It is a regular examination topic at this level.
Paper 9706/04
Problem Solving (Extension)
General comments
This was the first Problem Solving paper set under the new syllabus. All the questions were within the
syllabus and the required depth of responses was appropriate to A level.
Although a specimen paper had been issued with the new syllabus many candidates were no doubt
unfamiliar with the new format. This, together with the absence of past Problem Solving papers on which to
practice, may have accounted to some extent for the generally disappointing standard of many entries. That
apart, there was plenty of evidence that candidates had been inadequately prepared on the topics in the A
level syllabus. Possibly some candidates had experienced difficulty in preparing to take the AS and A levels
together instead of taking them in separate diets.
This report attempts to identify the weaknesses in candidatesโ knowledge and skills and will repay close
attention in the preparation of future candidates.
Comments on specific questions
Question 1
(a) Candidates were required to calculate six common investment ratios. Many candidates did not
know how to calculate the ratios or to present the answers. The principal errors were
ยท wrong models used for the ratios
ยท preference dividend not deducted from profit before calculating dividend cover
ยท the $ sign omitted from the earnings per share
ยท omission of the % sign from the dividend yield
ยท failure to calculate and take debenture interest into account in gearing.
(b) Very few candidates offered any helpful explanations on the importance of the ratios to investors.
It was common to find that candidates did little more than repeat the models for calculating the
ratios they had already demonstrated in (a). Candidates should be advised that if in this type of
question they make a statement which invites the question โhow?โ or โwhy?โ, they have not given a
satisfactorily complete explanation and are not likely to gain marks. Thus the statement that โthis
ratio is useful to shareholders or investors to see how efficiently the company is performingโ is not
sufficient. Reference should have been made to risk, confidence and other relevant factors.
Questions testing knowledge with understanding require A level candidates to show more depth in
their responses; this does not necessarily mean longer answers. Typical errors were:
ยท interest cover shows how many times the interest covers the profit. (Inversion)
ยท interest cover shows whether the company can pay the interest (confusion of profitability with
liquidity).
ยท dividend cover shows how many times the dividend covers the profit. (Inversion)
6. ยท failure to distinguish between operating profit (for interest cover) and earnings (for dividend
cover)
ยท failure to recognise the risk to shareholders imposed by low interest and dividend covers
ยท failure to recognise that the price/earnings ratio is a measure of investorsโ confidence in the
future performance of the company
ยท no explanation of why high gearing poses risk to shareholders.
(c) Candidates did little more than repeat the ratios for 2001 and 2002 or, worse, say that the ratios
went โupโ or โdownโ. Comments in this type of question should be supported with relevant figures.
In some cases, candidates failed to read the question carefully and took the 2001 ratios as
occurring after those of 2002 so that their answers were nonsensical. There was little attempt to
interpret the ratios in the light of explanations in (b) mainly because the responses to (b) had been
so weak.
(d) There was a very disappointing tendency for candidates to grasp at isolated accounting ratios from
the AS syllabus. Gross profit percentage, net profit percentage, current ratio and the acid test in
isolation cannot help candidates assess the future performance of Oitar plc. Such ratios were only
acceptable if mentioned in the context of trend analysis and/or inter firm comparison. Rarely did
candidates want to see directorsโ and auditorsโ reports for vital information that might be contained
in them. In short, candidates showed little imagination in this part. A very few commendably
referred to external factors such as economic and market conditions, the existence of competition,
or to labour relations, skills and training within Oitar plc.
Question 2
(a)(i) This was generally well done and candidates boosted their marks with their responses to this
question. However, common errors were
ยท retention of goodwill in the Balance Sheet after it had been written off
ยท an increase in the bank balance following the exchange of the old shares for the new shares
ยท the retention of the old $1 shares in the Balance Sheet together with the new $0.55 shares
ยท a balance remaining on the Profit and Loss Account
(ii) Most candidates merely repeated the information given in the question concerning the elimination
of Goodwill, the writing down of other assets and the elimination of the debit balance on Profit and
Loss account. There can be no marks for repeating the question. A common error was to attribute
the improved profitability to these Balance Sheet adjustments; the improved profitability was going
to be achieved anyway. Few candidates recognised that the Balance Sheet value of the shares
had already declined to $0.55. Some recognised that unless the Profit and Loss Account loss was
written off and the assets reduced in value, even with the improved profitability shareholders could
not expect any dividend for the next nine years.
Candidates need to have a better understanding of the purposes and significance of capital
reductions and reconstructions.
(b)(i) Too few candidates were able to calculate the net present values of Milligan and Bentine correctly.
The following errors were common.
ยท depreciation (a non monetary cost) was not deducted from the additional costs.
ยท interest on the loans was either added to or deducted from the costs. It was already in the
costs and as monetary item had to be left there.
ยท additional receipts and additional costs were discounted in separate operations.
ยท Milligan was discounted at 10% but Bentine at 20%. It was imperative that both machines
should be calculated at the same cost of capital i.e. 10%.
7. (ii) Most candidates correctly selected Milligan because it had the higher net present value. However,
a number of candidates who had contrived in (i) to arrive at negative net present values for both
machines also recommended the purchase of Milligan. Negative net present values should lead to
rejection, not purchase, unless there is some other overriding factor.
(iii) Calculation of the internal rate of return caused most candidates considerable difficulty. Correctly
calculated, the rate of 20% gave Milligan a second positive net present value. Candidates were not
used to this and many gave up the attempt to find the internal rate of return. Others used the two
positive net present values but used the sum of the values instead of the difference between them.
Other candidates found the factors for 30% which gave a negative net present value; their initiative
gained them marks. The internal rate of return for Milligan could, and should, have been calculated
from the two positive net present values. (The answer was, admittedly, less precise than if one of
the net present values had been negative.)
Question 3
(a)(i) Candidates generally did this part well. The following points should be observed.
ยท Money columns should be headed $ or $000.
ยท If headed $000, all amounts should be expressed consistently in 000โs.
ยท Many candidates failed to calculate the cost of materials on 2 litres per Tontaw.
ยท Factory profit should be added to factory cost of production to arrive at the amount
transferred to the Trading Account as cost of sales.
ยท Factory profit should be added to the Net Profit on Trading in the Profit and Loss Account.
(ii) Not many candidates were able to calculate the contribution per unit or the fixed overheads
correctly and so failed to gain a mark for the break-even point.
The mark for the margin of safety was based on a calculation using the answer to break-even.
Many candidates lost the mark for this by not expressing the margin as a percentage as required
by the question.
(b)(i) Flexing the budget demonstrated the weakness of many candidates. A frequent error was the
failure to recognise that the fixed overheads should remain unchanged. Many responses to this
part reproduced the same statement as that prepared for the actual outturn in (ii).
More attention should be given to flexing budgets with special reference to the different treatment
of variable items and fixed expenses.
(ii) This was done reasonably satisfactorily although the variable direct overheads were nearly always
overlooked.
(c) The majority of candidates were weak when they came to calculating variances; the main points
were as follows.
ยท The formulae were not known.
ยท Variances were incorrectly described as favourable when they should have been adverse
and vice versa.
ยท Many candidates failed to indicate whether variances were favourable or adverse.
ยท Brackets used to describe variances were not acceptable.
ยท Variances are expressed in monetary amounts and the omission of the $ sign resulted in
loss of marks.
(d) This part was rarely done, and even more rarely done correctly. Candidates were unable to
calculate the contribution per unit from their answer to (c) and to identify the fixed overheads.
8. (e) This was often not attempted either because of poor time management earlier in the paper or
because candidates did not know what was required. A common failure was to use the profit of the
flexed budget as the starting point instead of the profit in the original budget. The variances
calculated in (c) were the adjustments to the original profit required in this part.
Conclusion
Most candidates could have increased their marks (and their grade) considerably with improved technical
skill and knowledge. The discursive questions (1 (b), (c), (d) and 2 (a)(ii)) should have been treated in
greater depth though not necessarily at greater length. While time management in the earlier parts of the
paper would have allowed more time to be spent by some candidates on the last two parts of Question 3,
time did not appear to be a serious problem for most candidates and did not account much for the shortfall in
their expectations.
Symbols used in Economics such as โ and โ should not be used in Accounting papers to indicate increases,
decreases etc. E-mail language such as U (you) and 4 (for) are not acceptable.