Acca F1 Cbe Black Mock || Www.acuteacca.tk 4d3b2b

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ACCA PAPER F1

MOCK 85 QUESTIONS

ACCA PAPER F1 BLACK ACUTE MOCK + ANSWERS SEND REQUESTS AT [email protected]

EDITION: 2012-2013 NEW SYLLABUS

QUESTION 1. WHICH TWO OF THE FOLLOWING ARE BENEFITS OF COUNSELLING .IT ALLOWS MANAGEMENT TO SOLVE EMPLOYEE PROBLEMS .IT REMOVES THE NEED OF MENTORING AND COACHING .IT MAY HELP SOLVE ISSUES THAT CAN HINDER PRODUCTIVITY .IT MAY HELP TO REDUCE TIME LOST DUE TO PERSONAL PROBLEMS ANSWER: A+D ____________________________________________________________

QUESTION 2. WHICH TWO OF THE FOLLOWINGS ARE DIRECTLY CONCERNED WITH CONCEPT OF ENTITES? 1.THE STUDY OF MOLARITY AND PHILOSOPHY 2.THE STUDY OF CHOICE AND ACTION 3.THE STUDY OFTHE ENVIRONMENT AND SUSTAINABILITY

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.1 AND 2 .2 AND 3 .1,2 AND 3 .1 AND 3 ANSWER: C _____________________________________________________________________

QUESTION 3. WHAT IS THE PRIME INTEREST OF THE SHAREHOLDERS OF THE ORGANISTAION? .INCREASE IN SALE VALUE .RETURN ON INVESTMENT .SHARE PRICE INCREASES .PROFIT SHARING ANSWER : C _____________________________________________________________________

QUESTION 4. JANE IS A CLERICAL ASSISTANT RESPONSIBLE FOR RECORDING PURCHASES AND PAYMENTS ON DAY TO DAY BASIS.SHE ALSO PRINTS A MONTHLY BUDGET REPORT, SHOWING BUDGETED AND ACTUAL COSTS,TOGETHER WITH ANY VARIANCES. WHICH TWO OF THE FOLLOWING SYSTEMS WILL JANE USE? .A DECISSION SYSTEM .AN EXECUTIVE INFORMATION SYSTEM .A MANAGEMENT INFORMATION SYSTEM .A TRANSACTION PROCESSING SYSTEM

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ANSWER:C+D _____________________________________________________________________

QUESTION 5. WHICH ING TECHNIQUE OR FUNCTION IS MOST USEFUL TO A PURCHASING DEPARTEMENT WHEN MAKING DECISIONS ABOUT CAPITAL EQUIPMENT PURCHASES? .INVESTMENT APPRAISAL .RECEIVABLE ANALYSIS .TREASURY MANAGEMENT .RATIO ANALYSIS ANSWER: A _____________________________________________________________________

QUESTION 6. WHICH OF THE FOLLOWING REQUIRES COMPANIES TO KEEP FINANCIAL RECORDS AND PREPARE S? .GAAP .ING STANDARDS .COMPANY LAW ANSWER : C _____________________________________________________________________

QUESTION 7. A PROBLEM WITH APPRAISAL IS THAT ONE SERIOUS FAULT CAN SOMETIMES LEAD AN APPRAISER TO REDUCE GRADINGS IN OTHER AREAS? which term is used to describe this situation? .Horns effect .Hallo effect .Central tendency .Recent past inertia Answer : B

QUESTION : 8 XYZ CO HAS FAILED TO PREPARE ITS FINANCIAL S IN TIME FOR ITS GENERAL MEETING. IF THE S ARE NOT LAID OUT BEFORE THE SHAREHOLDERS OF THE COMPANY.WHICH OF THE FOLLOWING WILL BE LIABLE? .THE .THE .THE .THE

COMPANY AS SEPERATE ENTITY BOARD OF DIRECTORS CHIEF EXECUTIVE FINANCE DIRECTOR

HINT: BOARD OF DIRECTORS WILL COLLECTIVELY RESPONSIBLE.

ANSWER : B _____________________________________________________________________

QUESTION :9

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WHICH TWO OF THE FOLLOWING ARE GOOD MOTIVATORS ACCORDING TO HERZBERG? .ADVANCEMENT .RECOGNITION BY OTHERS .EXTRINSIC REWARDS .WORKING CONDITIONS ANSWER : B+C _____________________________________________________________________

QUESTION : 10 TEEMING AND LADING IS A TYPE OF CORPORATE FRAUD THAT INVOLVES WHICH OF THE FOLLOWING? .THEFT OF CASH OR CHEQUES .INCORRECT DESCRIPTION OF ITEMS ANSWER : A _____________________________________________________________________

QUESTION : 11 THROUGH WHICH FORM OF COMMUNICATION DO INSTRUCTIONS FLOW DOWN AND REPORTS FLOW BACK UP? .UNITY OF DIRECTION .UNITY OF COMMAND .DELEGATION .SCALAR CHAIN ANSWER : B

ACUTE BLACK MOCK

QUESTION : 12 ARE THE FOLLOWING STATEMENTS CONCERNING WITH TUCKMAN'S MODEL OF TEAM DEVELOPMENT TRUE OR FALSE? AT THE FORMING STAGE,TEAM ARE LIKELY TO TEST THE TOLERENCE OF THE SYSTEM AND LEADER T/F

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CLIQUES,FACTIONS AND POWER STRUGGLES ARE LIKELY AT THE STORMING STAGE. T/F ANSWER : 1ST FALSE,2ND TRUE ___________________________________________________________________

QUESTION:13 WOULD THE FOLLOWING RESULT FROM A LACK OF COMMUNICATION? .POOR AWARENESS OF CORPORATE OBJECTIVES AT LOWER LEVELS OF THE ORGANISATION. YES/NO .A REDUCTION IN CO ORDINATION AND CONTROL

YES/NO

ANSWER :1ST NO,2ND YES ____________________________________________________________________

QUESTION:14 WHICH OF THE FOLLOWING ARE FUNCTIONS OF MANAGER ACCORDING TO DRUCKER? .PROFIT SEEKING .ENSURING CUSTOMER SATISFACTION .MOTIVATING AND COMMUNICATION .SETTING OBJECTIVES ANSWER : C+D _____________________________________________________________________

QUESTION:15 WHICH OF THE FOLLOWING ARE TRUE OF INTERNAL AUDITORS? .INTERNAL AUDITORS REVIEW THE CONTROL SYSTEM AND RECOMMEND IMPROVEMENTS. .INTERNAL AUDITORS CONSIDER WHETHER THE FINANCIAL STATEMENTS GIVE A TRUE AND FAIR VIEW .INTERNAL AUDITORS CONSIDER ONLY THE FINANCIAL ASPECTS OF THE BUSINESS .INTERNAL AUDITORS REPORT TO THE MANAGEMENT OF THE COMPANY .2 AND 4 .1,2,3 AND 4 .1 AND 4 .1,2 AND 3 ANSWER : C

QUESION:16 WHICH OF THE FOLLOWING REFLECT THE CORPORATE GOVERNANCE REPONSIBLITIES OF A NON EXECUTIVE DIRECTOR? .TO PROTECT EXEUTIVE DIRECTORS .TO SCRUTINISE OTHER DIRECTORS .TO PROVIDE AN INDEPENDENT PERSPECTIVE

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.2 AND 3 .3 ONLY .1 AND 2 1,2 AND 3

ANSWER :A ______________________________________________________________________

QUESTION 17: BECAUSE OF THEIR DISLIKE FOR WORK MOST PEOPLE PREFER TO BE DIRECTED, AND TEND TO AVOID TAKING ON RESPONSIBILITY AVOID DESIRE SECURITY ABOVE ANYTHING ELSE WHICH THEORY OF McGregor ARE THE ABOVE ASSUMPTIONS BASED ON? .THEORY X .THEORY Y .THEORY Z ANSWER : A ______________________________________________________________________

QUESTION :18 WHICH TWO OF THE FOLLOWING ARE INCLUDED AS PART OF THE "5cs" OF EFFECTIVE COMMUNICATION? .CLEAR .CASCADED .CANCISE ANSWER : A+C ______________________________________________________________________

QUESTION 19: AN ORGANISATION THAT PRODUCE GOOD QUALITY ING INFORMATION ENSURES THAT IT HAS WHICH TWO OF THE FOLLOWING QUALITIES? .EFFECTIVENESS .COMPREHENSIBILITY .DETAIL .TIMELINESS ANSWER : A+B _____________________________________________________________________

QUESTION:20 WHAT IS MEANT BY DOWNSIZING IN THE CONTEXT OF ORGANISATION STRUCTURE? .A WIDENING OF THE SPAN OF CONTROL WITHIN BUSINESS .A REDUCTION IN NUMBER IF EMPLOYEES AS A RESULT OF THE BUSINESS CHANGE ANSWER : B _____________________________________________________________________

QUESTION:21 THE MANAGERS OF GRINWALD CO ARE CURRENTLY DISCUSSING THE POSSIBILITY OF CHANGING FREOM A MANNUAL ING SYSTEM TO A COMPUTERISEFD ING SYSTEM. THE FOLLOWING STATEMENTS ARE MADE ABOUT MANNUAL ING SYSTEMS. ARE THRE STATEMENTS TRUE OR FALSE?

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THEY REDUCE THE SPEED AT WHICH REPTITIVE DATA CAN BE PROCESSED THEY REDUCE THE RISK OF ERRORS

T/F T/F

ANSWER: 1ST TRUE,2ND FALSE _____________________________________________________________________

QUESTION:22 WHICH TWO OF TYHE FOLLOWING ARE ATTRIBUTE OF GOOD QUALITY INFORMATION? .PREDICTABLE .RELIABLE .DETAILED .TIMELY ANSWER:B+D _____________________________________________________________________

QUESTION 23: WHICH TWO OF THE FOLLOWING TYPES OF WORK ARE GROUPS PARTICULARLY GOOD AT? .WORKORGANISATION .IDEAS GENERATION .EXPERIMENTAL .ANALYTICAL

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ANSWER: B+D _____________________________________________________________________

QUESTION:24 STANSILAV CAREFULLY REVIEWED DATA FOR THE YEAR TO EVALUATE THE PERFORMANCE OF THE SALES STAFF.USING OBJECTIVE CRITERIA HE DECIDE WHO SHOULD BE RECOMMEND FOR PROMOTION AND WHAT SHOULD BE GIVEN TO EACH EMPLOYEE.HE THEN CALLED IN THE STAFF FOR THEOIR APPRAISALS TO INFORM THEM OF HIS DECISIONS.

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WHAT IS THE MAIN BARRIER TO SCENERIO? .APPRAISAL .APPRAISAL .APPRAISAL .APPRAISAL

AS AS AS AS

EFFECTIVE APPRAISALS IN THE ABOVE

CONFRONTATION JUDGEMENT ANNUAL EVENT BUREAUCRACY

ANSWER:B _____________________________________________________________________

QUESTION:25 TO WHOM IS THE EXTERNAL AUDITOR .THE SHARE HOLDERS .THE AUDIT COMMITTE .THE GOVERNMENT .THE BOARD OF DIRECTORS

RESPONSIBLE?

ANSWER:A _____________________________________________________________________

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QUESTION:26 WHICH TWO OF THE FOLLOWING STATEMENTS ABOUT THE BENEFITS OF AN EQUAL OPPORTUNITY POLICY ARE CORRECT? .THE ORGANISATION CAN BENEFIT FROM A WIDE SOURCE OF TALENT .IT MOTIVATES THE WORKFORCE TO SEEK DEVELOPMENT AND PROMOTION .THE WORKFORCE IS INCREASED AND PRODUCTIVITY IS IMPROVED .IT REDUCES THE NEED TO INTERVIEW CANDIDATES FOR EMPLOYMENT ANSWER:A+B _____________________________________________________________________

QUESTION:27 IN THE CONTEXT OF MOTIVATION THEORIES,VROOM'S EXPECTANCY EQUATION MAY BE STATED AS WHICH OF THE FOLLOWING? . V=E x F . F=V x E . E=F x F ANSWER:B __________________________________________________________________________________

QUESTION:28 WHICH OF THE FOLLOWING STATEMENTS ARE TRUE FOR AN INTERNAL MANAGEMENT INFORMATION SYSTEM? 1.IT FOCUSES ON RECORDING TRANSACTIONS 2.IT S DECISIONS AT OPERATIONAL LEVEL 3.IT REPORTS ON ORGANISATION'S CURRENT PERFORMANCE

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.1 AND 2 .2 AND 3 .1 AND 3

ANSWER : B ___________________________________________________________________________________

QUESTION:29 WHICH OF THE FOLLOWING ARE ADVANTAGES OF EFFECTIVE SERVICE PROVISION?

1.MORE SATISFIED CUSTOMERS IMPROVE THE COMPANY REPUTATION 2.REDUCED MARKETING COSTS IN THE FUTURE AS CUSTOMERS RETAINED 3.REDUCTION IN COST FOR DISTRIBUTION 4.REDUCED WAGES COST IN THE SERVICE DEPARTEMENT DURING PERIODS OF LOW ACTIVITY

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ANSWER: 1 AND 2 ONLY

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QUESTION:30 THE GRAPEVINE IS AN INFORMAL COMMUNICATION CHANNEL.IT IS DEEMED TO HAVE FEATURES WHICH ARE NOT ASSOCIATED WITH FORMAL CHANNELS

WHICH OF THE FOLLOWING FEATURE OF THE GRAPEVINE COMPARED WITH FORMAL COMMUNICATION CHANNELS? .MORE POSITIVE .MORE SPEEDY .MORE ACCURATE ANSWER:B ___________________________________________________________________________________

QUESTION:31 ARE THE FOLLOWING DISADVANTAGES OF USING A COMPUTERISED ING SYSTEM? A COMPUTERISED ING SYSTEM CAN ONLY BE USED BY IT SPECIALISTS YES/NO IDENTIFYING FRAUD OR ERRORS FROM AUDIT TRAIL CAN BE MORE DIFFICULT YES/NO ANSWER: 1ST NO, 2ND YES ___________________________________________________________________________________

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QUESTION:32 HOFSTEDE DEVISED A FRAMEWORK THAT DESCRIBES DIMENSIONS OF DIFFERENCES/VALUE PRESPECTIVE BETWEEN NATIONAL CULTURES WHICH CULTURAL DIMENSION IS DESCRIBED AS 'the degree of inequality among people which the population of countary considers normal'? .INDIVIDUALISM VERSUS COLLECTIVISM .UNCERTAINBLY AVOIDANCE .POWER DISTANCE .MASCULANITY VERSUS FEMINANITY ANSWER: D ___________________________________________________________________________________

QUESTION:33 WHICH TWO OF THE FOLLOWING ARE RECOGNISED FEATURES OF SOCIAL RELATIONSHIP? .THEY .THEY .THEY .THEY

REINFORCE MANAGEMENT WISHES EMERGE NATURALLY REFLECT PATTERNS OF POWER AND INFLUENCE WORK AGAINST FORMAL STRUCTURES

ANSWER : B+D ___________________________________________________________________________________

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QUESTION:34 WHICH OF THE FOLLOWING SHOWS THE CORRECT SEQUENCE WITHIN THE COMMUNICATION CYCLE? .SENDER,MEDIUM,DECODED MESSAGE,ENCODED MESSAGE,RECEIVER .SENDER,DECODED MESSAGE,ENCODED MESSAGE,MEDIUM,RECEIVER

FOR FREE ACCA : WWW.ACUTEACCA.TK .SENDER,ENCODED MESSAGE,MEDIUM,DECODED MESSAGE,RECEIVER .SENDER,MEDIUM,ENCODED MESSAGE,DECODED MESSAGE,RECEIVER

ANSWER: C __________________________________________________________________________________

QUESTION:35

W

WHICH OF THE FOLLOWING ARE CHAracterstics OF A PURE PUBLIC GOOD? 1.EXCLUDABLE 2.NON EXCLUDABLE 3.RIVAL 4.NON RIVAL .1 .1 .2 .2

AND AND AND AND

4 3 3 4

ANSWER: D ___________________________________________________________________________________

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QUESTION:36 BILL IS EMPLOYED AN ANT AT POVEY CO.HE HAS NOT RECORD ANY OF THE INVENTORY RETURNS TO POVEY CO FROM A POVEY CO. CUSTOMER WHICH OF THE FOLLOWING TYPES OF FRAUD HAS BILL COMMITTED ABOVE ACTION? .FICTITIOUS TRADING EXPENSES .INVENTORY UNDERVALUATION .UNDERSTATEMENT OF SALES .THEFT OF INVENTORY ANSWER:B _________________________________________________________________________

QUESTION:37 IN A RECENT AUDIT,IT WAS DISCOVERED THAT KYNASTON CO DELIBERATELY OVERSTATE ITS INVENTORY WHICH OF THE FOLLOWING IS A POSSIBLE IMPLICATION OF THIS TYPE OF FRAUD? .REPORTED PROFIT WILL BE HIGHER THEN IT SHOULD BE .CAPITAL WILL BE UNDERSTATED .PAYABLES WILL BE UNDERSTATED

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ANSWER:A ___________________________________________________________________________ WHEN INTERNAL CONTROLS IN A RECEIVABLE SYSTEM ARE WEEK,WHICH TWO OF THE FOLLOWING MAYOCCUR? .INVOICES MAY BE PAID FOR GOODS NEVER DELIVERED .INVOICES MAY BE ISSUED FOR WRONG AMOUNTS .INVOICES MAY BE PAID TO WRONG SUPPLIERS .INVOICES MAY BE ISSUED AND GO UNRECORDED ANSWER:B+D _________________________________________________________________________

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QUESTION 39: BECKY CHECKS INVOICES FROM SUPPLIERS AGAINST GOODS RECEIVED NOTES BEFORE PAYING THE INVOICES THIS IS AN EXAMPLE OF WHICH OF THE FOLLOWING CLASSIFICATIONS OF INTERNAL CONTROL? .PREVENT,DETECT AND CORRECT CONTROLS .DISCRETIONARY AND NON DISCRETIONARY CONTROLS .SYSTEMS AND PROCESS CONTROLS .VOLUNTARY AND MANDATED CONTROLS

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ANSWER:C ___________________________________________________________________________________

THROUGH WHICH TWO OF THE FOLLOWING WAYS CAN A GOVERNMENT EXERCISE FORMAL AUTHORITY? .CAMPAIGING .LOBBYING .REGULATION OR DREGULATION .DIRECT ACTION

ANSWER:C+D ___________________________________________________________________________________

QUESTION:41 WHICH OF THE FOLLOWING WRITERS ON MANAGEMENT IS ASSOCIATED WITH HUMAN RELATIONS THEORY? .DRUCKER .MINTZ BERG .FAYOL .MAYO ANSWER:D __________________________________________________________________________________

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QUESTION:42 WHICH OF THE FOLLOWING IS AN EXAMPLE OF A GENERIC STRATEGY OUTLINED BY PORTER? .RESOURCES EFFICIENCY .CUSTOMER FOCUS .COST LEADERSHIP .QUALITY CONTROL

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ANSWER:C ____________________________________________________________________________________

QUESTION:43 WHICH OF THE FOLLOWING ARE MONITORY POLICY INSTRUTEMENTS? 1.GOVERNMENT EXPENDITURE 2.INTEREST RATES 3.SPECIAL DEPOSITS 4.FUNDING

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AND AND AND AND

4 4 3 4

ANSWER:B ___________________________________________________________________________________

QUESTION:44

WHICH OF THE FOLLOWING DESCRIBES THE APPROACH OF THE 'THEORIST' IN THE HONEY AND MUMFORD'S LEARNING STYLES? .DELIBERATE LEARNING .ACTUAL EXPERIANCE .OBSERVATION AND REVIEW .FORMING RATIONAL SCHEMES ANSWER:D __________________________________________________________________________________

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QUESTION:45 WHICH OF THE FOLLOWING ARE DIRECTLY CONCERNED WITH THE CONCEPT OF ETHICS? 1.THE STUDY OF MOLARITY AND PHILOSOPHY 2.THE STUDY OF CHOICE AND ACTION 3.THE STUDY OF ENVIRONMENT AND SUSTAINABILITY .1 AND 2 .2 AND 3 .1,2 AND 3 .1 AND 3

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IN AN AGEING POPULATION,FOR WHICH TWO OF THE FOLLOWING IS THERE LIKELY TO BE INCREASED DEMAND? .EDUCATION .SOCIAL SERVICES .EMPLOYMENT .HEALTH CARE ANSWER:B+D ____________________________________________________________________________________

QUESTION:47 A MODULE IS AN PROGRAM THAT DEALS WITH ONE PARTICULAR PART OF A BUSINESS ING SYSTEM? WHICH TWO OF THE FOLLOWING IS THE NAME GIVEN TO A SET OF SEVERAL MODULES? .LEDGER .SPREADSHEET .PACKAGE .DATABASE ANSWER:C __________________________________________________________________________________

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QUESTION : 48 A LEARNER PONDERS EXPERIENCES,OBSERVING THEM FROM MANY DIFFERENT PERSPECTIVES,AND THINKING ABOUT WHAT TO DO BEFORE THEY DO ANYTHING WHICH OF HONEY AND MUMFORD'S LEARNING STYLE DOES THIS LEARNER EMBODY? .ACTIVIST .THEORIST .PRAGMATIST .REFLECTOR ANSWER:D _________________________________________________________________________________

QUESTION:49 AN ORGANISATION IS SETTING ITS ANNUAL BUDGETARY PLAN AND IS CO ORDINATING BUDGETS OVER SEVERAL DEPARTEMENTS.DURING THE PROCESS DEPARTMENTAL MANAGERS ARE ASKED TO REPORT THEIR EXPENDITURE AGAINST THE BUDGET SET IN THE PREVIOUS YEAR AND DECIDE ON THEIR EXPENDITURE NEEDS FOR THE COMING PERIOD. AT WHICH LEVEL OF THE ANTHONY HIERARCHY ARE THE ABOVE DECISIONS BEING MADE?

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ANSWER:D __________________________________________________________________________________

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QUESTION:50 JOHN IS A JOURNALIST.HE LOVES THE EXCITEMENT OF GETTING AN EXCLUSIVE STORY,SEEING HIS NAME IN PRINT,AND THE STATUS THAT COMES FROM BEING A SENIOR JOURNALIS.HE IS PAID A GOOD SALARY AND HAS JOB SECURITY.HE LIKES THE VARIED ISSUES HE HAS TO COVER EACH DAY. WHICH OF THE FOLLOWING ARE JOHN'S INTRINSIC REWARD? 1.GETTING EXCLUSIVE 2.VARIETY OF WORK 3.STATUS OF POSITION 4.GOOD SALARY .1,3 AND .1,2 AND .2,3 AND .1 AND 2

4 3 4 ONLY

ANSWER:B _________________________________________________________________________________ _________________________________________________________________________________

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