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| Section | Weight | Objectives |
|---|---|---|
| Technology and Analytics | 15% | - Data Governance
- Information Systems
|
| External Financial Reporting Decisions | 15% | - Recognition, Measurement, Valuation and Disclosure
|
| Planning, Budgeting and Forecasting | 20% | - Budgeting Concepts and Methodologies
- Strategic Planning
|
| Internal Controls | 15% | - Governance, Risk and Compliance
|
| Cost Management | 15% | - Overhead Costs - Costing Systems
|
| Performance Management | 20% | - Performance Measures
|
1. The amount of the loss on the impairment of an intangible asset equals the
A) expected future net cash flows
B) carrying amount and the expected future cash flows
C) difference between the carrying amount and the fair value
D) difference between the fair value and the expected future net cash flows
2. A company expects sales of 225 000 units in April, 210 000 in May and 190 000 in June. The company maintains an ending Inventory each month of 25% of the next month's sales.
How many units should the company plan to produce in May?
A) 221,250 units
B) 210,000 units
C) 215.000 units
D) 205,000 units.
3. A fitness company produces workout video content and snares it online. The company has subscribers all over the world and its subscriber base has shown steady growth Management has approached a popular workout apparel company to discuss potential sponsorship opportunities. The goal is to impress the potential sponsor by showing the growth in total subscribers over the last 12 months. All of the following would be appropriate options for visualizing this data except a
A) bar graph
B) table
C) line graph
D) pie chart
4. A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is
A) 475
B) 450
C) 400
D) 500
5. Which one of the following statements best describes data governance?
A) Performance of data-based audits on a continuous basis
B) A process of securing all company data points, both structured and unstructured
C) The union of data quality, data management, data policies, and risk management
D) The convergence of accounting data, finance data and information technology
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: C |
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