Managerial Accounting (ACCM3204)
Faculty of Economics and Management Science (FEMS)
Semester: Second Semester
Level: 300
Year: 2018
THE UNIVERSITY OF BAMENDA/UN1VERSITE DE BAMENDA
FACULTY OF ECONOMICS AND MANAGEMENT SCIENCES ACCOUNTING DEPARTMENT
Second Semester Examination 2017/2018 Academic year status: C
Course code and title: ACCT 308- Managerial Accounting, Year 2 Credit Value: 5,
Course instructors: Mr. Fai B / Mr. NDJAHA -NGANA Godlove
Venue: CCAST hall Date 13/07/2018 Time: 14:00- 17:00
Instructions: Answer all questions
Case 1: BEP and rational imputation of fixed cost /35marks
The management of Nico tailoring workshop presents to you the following information for 2015:
Number of school uniform produced and sold: 20,000 uniforms
Unit selling price per uniform: 6,000F
Unit variable cost per uniform 4,800F
Annual fixed cost for a normal activity of 20000 uniforms: 14, 400,000F
Required:
1 - Present the differential operating account
2- Calculate in quantity and in value the BEP
3- Determine the BEP date in case of:
a- Monthly regular activity
b- Monthly regular activity but with interruption in April and June
4- Calculate and interpret:
a- The operational leverage
b- b- The security index
5- Calculate and interpret the different of incorporation in case only 15,000 uniforms were produced and sold in
2016
6- How many uniforms should be produced and sold if the company want to generate a net operating result of
20, 000,00OF
7- Let assume that 3.a was maintain in 2017 and after 3 months of activities, the contribution margin ratio drop to
15% due to price fluctuations.
a- What supposed to be in quantity and in value the new BEP
b- b- Present the situation graphically
Case 2 : sales budget /15 marks
The following information concern the evolution of sales in relation to the number of machines in service for seven
consecutive months:
Month
Jan
Feb
March
April
May
June
July
No. of machines
5 7
8
14
12
15
18
Sales
70,000
91,000
112,000
126,000
154,000
175,000
182,000
Required:
a) Determine the correlation coefficient and comment on the result.
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b)
Calculate the regression line that permits the determination of sales as a function of number of machines.
c)
What will be the sales in August if the enterprise buys 2 additional machines?
Case3/production budget/20 marks
Dala is a company that manufactures two products Sab and Dap. The technical department of the company
has allocated labour time for each of its three workshops and for each type of product as follows:
Product Blending workshop Colouring workshop
Packaging workshop
Sab 6 hours 3.75 hours 2.25 hours
Dap 3 hours 3 hours 5 hours
Monthly capacity
4,200 hours 3,000 hours 3,600 hours
The contribution margin earned are 6,000 FCFA and 8,000 FCFA for each carton of Sab and Dap sold
respectively.
Required:
a)
State the objective function.
b)
Present the constraints as inequalities.
c)
Plot a linear graph to show clearly the feasible region with all its vertices.
d)
Determine the optimum production programme that maximises the contribution.
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