Introduction
In a context of massive macro-economic moves exacerbated by currency shift and
security concerns, as well as the change in consumer lifestyle, the retail industry is facing
a big challenge. Those factors driving the retail industry in biggest

IMAT1901 Quantitative Methods
Practice phase test 1A 2016
Student p number-
Time allowed 45 minutes
Restricted Open book: During this test you are allowed to refer to
your formula/information sheet. This sheet can be no more than 4 sides
of A4 and must be

Costs re-allocation between departments
A company re-apportions the costs incurred by two service cost centres, materials handling and
inspection, to the three production cost centres of machining, finishing and assembly. The following
are the overhead co

1. Coefficient of determination and
correlation coefficient
2. Assumptions for regression
3. Regression output
Coefficient of determination and correlation coefficient
Where R is the correlation coefficient
Find the
coefficient of determination given that

Time Series (page 53)
Additive Model
Y=T+S+C+I
Multiplicative model
Y=TxSxCxI
Y = Actual time series
T = The trend time series
S = Seasonal component
C = Cyclic component
I = The random or irregular component
Trend: This is the long time pattern of time
s

Pearson correlation coefficient assumption
Calculation and interpretation of Pearson correlation
coefficient
When is the correlation said to have statistical
significant
Simple linear regression
Equation of simple linear regression
Use of linear regressio

ACFI 1202
Introduction to
Accounting
Lecture 7
Applying accounting
conventions
Accounting conventions
These are the rules guiding the
preparation of financial accounts
They constitute the conceptual
framework underpinning the
preparation of accounts
2

When is the mean the most appropriate measure
of central tendency
Measures of variation
When is the standard deviation the most
appropriate measure of variation
Descriptive statistic of salaries in a particular company (page 14)
Descriptive Statistics

ACFI 1202
Introduction to
Accounting
Lecture 7
Applying accounting
conventions
Accounting conventions
These are the rules guiding the
preparation of financial accounts
They constitute the conceptual
framework underpinning the
preparation of accounts
2

ACFI 1202
Introduction to Accounting
Lecture 5
The Income Statement
What is profit all about?
Class discussion.
The Income Statement
Presents an entitys income and expenses
for the whole financial year
Income minus expenses = profit or loss for
the fina

ACFI1202
Introduction to Accounting
Week 17
Overhead Absorption (continued)
Lecturer: Isaacks
Last week.
We looked at different ways of classifying
costs
We focused on absorption costing as a way of
establishing total cost
We looked at the two stages o

ACFI 1202 Introduction to
Accounting
Lecture 2
The Statement of Financial
Position or Balance Sheet
The Statement of Financial
Position
A summary of:
Assets an organisation controls and
Liabilities an organisation owes to
outside parties
Capital or eq

Confidence Intervals (page 68)
Instead of giving a single estimate of
the population mean we can give a
range of values for the population
mean, called a confidence interval.
The sampling distribution of the mean
has
Mean = x
Standard deviation = s/n
Whic

Cost / Management Accounting
Izo
Module book: Peter Scott (Chap
8)
Objectives of this lecture
In this lecture we will learn the following
- Cost.
- Product Cost.
- Period Cost.
- Elements of cost.
- Cost Centre.
- Classification of Cost.
- Other cost term

Chapter 9-Break-Even Point and Cost-Volume-Profit Analysis
LEARNING OBJECTIVES
LO 1
LO 2
LO 3
LO 4
LO 5
LO 6
Why is variable costing more useful than absorption costing in determining the
break-even point and doing cost-volume-profit analysis?
How is the

ACFI 1202
Introduction to
Accounting
Lecture 9 & 10
Principles of depreciation and
amortisation
Depreciation of Non-Current Assets (1)
Non-current assets are employed within the
business for periods exceeding one year
Problem: matching the cost of non-c

ACFI1202
Introduction to Accounting
Week 18
Marginal Costing
(Contribution Analysis)
Lecturer: Isaack
Module text &
recommended reading
Accounting for Business by
Peter Scott: Chapter 9
Management Accounting by
Catherine Gowthorpe:
Chapter 6
Or other m

1. Measures of variation
2. Correlation
Measures of variation
These are measures used to
describe how spread out a set of
data is.
Standard deviation
Quartile deviation
Coefficient of variation
Coefficient of Variation Cv
Cv is dimensionless and can be

IMAT1901 Quantitative Methods
Practice phase test 1A 2016
Student p number-
Time allowed 45 minutes
Restricted Open book: During this test you are allowed to refer to
your formula/information sheet. This sheet can be no more than 4 sides
of A4 and must be

Opening Story
Bureau Veritas, France
Cross-Cultural Management
1
National Culture and
Corporate Culture
Each country has its unique set of
cultural characteristics
National culture has direct influence
to corporate culture
Understanding national cultur

STRATEGIC MANAGEMENT
LECTURE 8 - REVISION
Nowadays Competitive Global M
arket Landscape
Nowadays Competitive Global M
arket Landscape
Quick
competitive
information
needs
New business
culture from
electronicbusiness models
Availability of
inexpensive
infor

Question 1
0 out of 1 points
Which of the following is NOT a factor in the societal environment?
Selected
Answer:
C.
Answers:
A.
technological
forces
sociocultural
forces
B.
labor forces
C.
technological
forces
D.
economic
forces
E.
political legal
forces

Money Laundering
Forensic Accounting
Oliver Charles
Money Laundering
What is it?
The process of taking dirty money and
making it clean
International Understanding
Financial criminal activities related to
organised criminal groups (Interpol)
Concentrate in

Question 1
1 out of 1 points
When an industry undergoes an ever-increasing level of environmental
uncertainty in which competitive advantage is only temporary, this is called
Selected
Answer:
E.
Answers:
A.
hypercompetition.
the chaos
scenario.
B.
industr

CORP3502 Contemporary
Business Issues
Coursework Briefing Session
David Cantlif
Assessment
Tuesday,
16.00
Week 24
40%
Presenta
tion
Variable
30%
Essay
ESSAY DUE DATE: TUESDAY 21st
FEBRUARY 2017
May 2017
30%
Exam
Essay
1. ANALYSE THE SIGNIFICANCE OF CH

Crime ~ Fraud
Forensic Accounting
Oliver Charles
What is Fraud?
Intention to deceive and obtain advantage
Fraud is infinite in its variety
No specific criminal offence
Covered by other areas of criminal law
Types of Fraud?
Theft Acts 1968 & 1978
Fraud Ac

Accounting Harmonisation and
Corporate Governance Issues
Corporate Governance Culture
China, Russia and former communist countries
in Eastern Europe.
Moving from state controlled businesses to
privately owned companies.
The Model used is similar to the

Negligence
Forensic Accounting
Oliver Charles
Tort
UK law
Not contract
Governs interaction between invidiuals and
organisations
Forms of Tort
Many different types;
Negligence
Assault & battery
Trespass
Economic loss
Negligence
What is Negligence?
A

false
Question 1
1 out of 1 points
What is a set of business units or firms that "pursue similar
strategies with similar resources?
Selected
Answer:
e.
strategic group
Answers:
a.
strategic
assembly
b.
cooperative
c.
collective
collaboration
d.
integral
a

CORP3502 Contemporary
Business Issues
Trading Places: Nations in the Global
Business Community.
David Cantlif
World GDP: Top 3 Economies
20,000.00
18,000.00
17,416.30
16,000.00
14,000.00
12,000.00
$bn
10,355.40
10,000.00
8,000.00
6,000.00
4,769.80
4,000.0

The Normal Distribution (Page 61)
The main features are:
a) It is a continuous distribution.
b) It is a perfectly symmetrical bell shaped
curve.
c) Total area under the curve = 1
d) Highest point occurs at the mean
68%
mean
34%
13.5%
2.5%
34%
13.5%
2.5%
E

Accrual and Prepayment Questions
1. Adams Financial Year End is 30 September 20X6. On 1 April Adam paid 12,000 for the rent for his factory
for the next 12 months.
Calculate the accrual or prepayment at the Financial Year End.
2. Belinda has made a number