Professional Accounting Practice 2 (OHADA) (ADTT4101)

Administrative Techniques - ADT

Semester: First Semester

Level: 400

Year: 2019

Answers (200 )
REPUBLIC OF CAMEROON THE UNIVERSITY OF BAMENDA
Peace - Work - Fatherland P.O. BOX 39 Bambili
School / Faculty: HTTTC Bambili Department: ADMINISTRATIVE TECHNIQUES Lecturer: Mr. GEAH HENRY,
Course Code: ACY 411 Course Title: COST ACCOUNTING II (OHADA) Exam
Date: March. 2019 Hall: PBB07 MGT/MKT LEVEL 400 Time: 1.5 Hours
Instructions: Answer ALL the questions neatly showing clear workings and answer at each stage. Only nonprogrammable
calculators are allowed.
Question One 18 Marks
The following information was extracted from the books of a commercial enterprise:
Turn Over
28,000,000F
initial Stock
8,000,O00F
Purchase of goods
12,000,000F
Final stock of goods 6,500,000F
The apportionment of charges by nature is as follows:
• Fixed Cost 7,000,000F
• Variable Cost 9,000,OOOF thus
1
3
for purchasing and
2
3
for distribution
Task: Present the table of differential operating account.
Question Two 18 Marks
An enterprise realized the following sales in quantity for the year with a unit sales price of 2,500F, unit variable charge of 1.500F
and total fixed costs of 1,600,OOOF.
J F M A M J J A £
Q
N D Total
100 150 200 80 150 160 100 180 150 200 180 150 1,800
Task:
2.1. Determine the BEP and the date at which it was realized.
2.2. Calculate the safety margin and the safety index
Question Three 20 Marks
An enterprise produces a product P in a factory whose normal activity is 2,000 units of product P produced per month. The normal fixed
cost is 800,000F and the unit variable cost is 1.500F. During the second quarter of 2016; 1,600, 2,000 and 2,500 units of product P were
produced.
Task: Using the rational imputation of fixed cost, calculate using this format
Elements Activity Levels
1,600
2,000
2,500
3.1. The coefficient of rational imputation of fixed cost at each level of activity,
3.2. The fixed cost imputed at each level of activity,
3.3. The Total Variable Cost at each level of activity,
3.4. The Total and unit cost of production in rational imputational each level of activity
Question Four: Briefly define the following terms: 14 Marks
a. Fixed Costs,
b. Variable Costs,
c. Direct Costing
d. The Coefficient of Rational Imputation of Fixed Costs,
e. Break Even Point (BEP)
f. Safety Margin
g. Safety Index
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