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1 Subjective Booklet Winter 2017 CANDIDATE DETAILS Access Number Roll Number For Official Use Only Serial Number Subject MANAGEMENT ACCOUNTING FOR FINANCIAL SERVICES Candidate s Name Father s Name CNIC Number Cell Number I verify that my particulars given above are correct and I declare that I have read the INSTRUCTIONS printed in the examination booklet, and/or given in the ISQ Examination Guidelines, violation of which would mean cancellation of my paper and debarment from appearing in future examinations. Candidate s Signature Invigilator s Signature Winter-2017 D-23 Page 1 of 20
2 THIS PAGE IS INTENTIONALLY LEFT BLANK Winter-2017 D-23 Page 2 of 20
3 The Institute of Bankers Pakistan ISQ Examination Winter Stage - III Management Accounting for Financial Services SEAL BOOK HERE Section 2 Constructed and Extended Response Questions Number of Questions: 6 Marks: 55 Allotted time : 120 minutes Winter-2017 D-23 Page 3 of 20
4 INSTRUCTIONS FOR THE CANDIDATES 1. The candidate must abide by the ISQ Examination Guidelines sent along with the admit card. 2. The candidate must sign the booklet after verifying the particulars and should NOT write his/her name or roll number on any other page of the examination booklet. 3. The candidate is advised NOT to approach the invigilators for seeking any explanation related to the questions in the examination paper. 4. Laptops, mobile phones or any other gadgets are NOT permitted in the examination hall. ONLY simple calculators are allowed except where indicated in the ISQ Examination Guidelines. If any candidate is found in possession of any restricted gadgets or items, his/her examination paper will be cancelled immediately. 5. The candidate must ensure that the examination booklet has all the pages duly numbered. If any page is missing, damaged or not numbered, then return the booklet to the superintendent / invigilator and obtain another booklet. 6. Write your answer ONLY in the given space for each question. Anything written outside the given space will not be considered for marking. 7. ONLY blue or black ball points are to be used. 8. The candidate must attempt ALL questions in the paper. For Official Use Only Marks Obtained Q.1 Q.2 Q.3 Q.4 Q.5 Q.6 Total Marks Total in words Marker - I Q.C Scrutiny Re-Scrutiny Marker II Signatures: 1. Marker - I 2. QC 3. Scrutinizer 4. Re-Scrutinizer 5. Marker - II Winter-2017 D-23 Page 4 of 20
5 Q1. Differentiate between Financial Accounting & Management Accounting. (5 Marks) Winter-2017 D-23 Page 5 of 20
6 Q2. A. What do you understand by Direct Material Price Variance? Give possible reasons for this Variance. (4 Marks) Winter-2017 D-23 Page 6 of 20
7 B. XYZ is a manufacturer of designer shoes and applies manufacturing overhead costs to products on the basis of direct labor hours. The standard cost card indicates that 6 direct labor-hours are required per unit of product. The company estimated that it would work 180,000 direct labor-hours and incur the following manufacturing overhead costs for the month of January. Total fixed overhead costs PKR 237,600 Total variable overhead costs PKR 198,000 During January, the company completed 28,000 units of product, worked 172,000 direct labor-hours, and incurred the following total manufacturing overhead costs: Total fixed overhead costs PKR 230,600 Total variable overhead costs PKR 197,800 On the basis of the above given data, calculate the following variances for the month of January and also mention whether they are favorable or unfavorable. i. Variable overhead spending variance. (2 Marks) Winter-2017 D-23 Page 7 of 20
8 ii. Variable overhead efficiency variance (2 Marks) iii. Fixed overhead budget variance (2 Marks) Winter-2017 D-23 Page 8 of 20
9 Q3. A. Explain various types of pricing models. (4 Marks) Winter-2017 D-23 Page 9 of 20
10 B. Consider a business with the following costs and volumes for a single product. Fixed costs: Factory production costs PKR 750,000 Research and development PKR 250,000 Fixed selling costs PKR 550,000 Administration and other overheads PKR 325,000 Variable costs Variable cost per unit PKR 8.00 Mark-up % required 35% Budgeted sales volumes (units) 500,000 What should be the selling price on a full cost plus basis? (6 Marks) Winter-2017 D-23 Page 10 of 20
11 Q4. Define the following with examples. A. Opportunity Cost (2 Marks) Winter-2017 D-23 Page 11 of 20
12 B. Semi variable Cost (2 Marks) C. Accruals (2 Marks) Winter-2017 D-23 Page 12 of 20
13 D. Intangible Assets (2 Marks) E. Amortization (2 Marks) Winter-2017 D-23 Page 13 of 20
14 Q5. A. What is weighted average cost of capital (WACC)? Company X s WACC is 5% and Company Y s WACC is 10% respectively. Which company is highly geared and why? (5 Marks) Winter-2017 D-23 Page 14 of 20
15 B. Calculate the fair value of company having Net Debt of Rs. 50 million with below expected cash flows: (5 Marks) Forecast Period Free Cash Flow Discount rate is 11%. Year 1 Year 2 Year 3 Year 4 Year 5 PKR 23 M PKR 32 M PKR 24 M PKR 18 M PKR 25 M Winter-2017 D-23 Page 15 of 20
16 Q6. A. Discuss with appropriate reasons either to buy or lease in the following cases: (6 Marks) i. Company A is deciding to lease or buy a machine which will be used for a period of twenty years. ii. iii. Company A has just started a business and they are deciding to buy or lease equipment for manufacturing goods. Telecommunication industry is deciding to buy or lease computers for office work. Winter-2017 D-23 Page 16 of 20
17 B. Explain the significance of the following ratios: (4 Marks) I. Price to earnings ratio II. Price to book ratio III. Price to sales ratio IV. Debt to equity ratio Winter-2017 D-23 Page 17 of 20
18 X END OF SECTION X Winter-2017 D-23 Page 18 of 20
19 THIS PAGE IS INTENTIONALLY LEFT BLANK Winter-2017 D-23 Page 19 of 20
20 THIS PAGE IS INTENTIONALLY LEFT BLANK Winter-2017 D-23 Page 20 of 20
CANDIDATE DETAILS. Access Number Roll Number For Official Use Only Serial Number
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