Paper T5

Certified Accounting Technician Examination

Advanced Level

Managing People and

Systems
Friday 11 June 2010

Time allowed: 2 hours

This paper is divided into two sections:

Section A – ALL 12 questions are compulsory and MUST
be attempted
Section B – ALL FIVE questions are compulsory and MUST
be attempted

Do NOT open this paper until instructed by the supervisor.

This question paper must not be removed from the examination hall.

The Association of Chartered Certified Accountants

Section A – ALL 12 questions are compulsory and MUST be attempted
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to
each multiple choice question. Each question in this section is worth 2 marks.

1 A management accountant in an organisation carries out which TWO of the following activities?
1. Budgeting
2. Investing funds
3. Measuring costs
4. Currency dealing
A 1 and 2
B 1 and 3
C 3 and 4
D 2 and 3

2 Which of the following is a definition of the term ‘unity of command’?

A The need for one individual to report any failure to fulfil their responsibilities to several managers
B The allocation of a certain type of task to one individual or group within the organisation
C The idea that an employee should receive instructions from only one supervisor or manager
D The need for management to adopt a single consistent approach when exercising executive power

3 Which TWO of the following are features of the technological environment?

1. Changes in government regulation
2. Changes in production processes
3. Changes in the make up of the population
4. Changes in the types of products made and sold
A 1 and 2
B 2 and 3
C 2 and 4
D 3 and 4

4 Which TWO of the following would be described as tactical information?

1. Purchasing requirements
2. Budgetary control and variance reports
3. Profitability of business segments
4. Prospects for present and potential markets
A 1 and 2
B 1 and 3
C 2 and 4
D 3 and 4

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5 Which TWO of the following are key purposes of internal control?
1. To ensure all errors are detected
2. To ensure all assets are safeguarded
3. To ensure every transaction is checked
4. To ensure the completeness and accuracy of records
A 1 and 2
B 2 and 3
C 3 and 4
D 2 and 4

6 Which TWO of the following are direct consequences of fraud?

1. A decline in customer orders
2. Reduced rate of return on investments
3. Increased labour turnover
4. Depletion of asset base
A 1 and 3
B 2 and 4
C 3 and 4
D 1 and 4

7 Which of the following is a characteristic of an organic organisation?

A Centralised, hierarchical authority
B High degree of task specialisation
C Responsibility and authority are clearly defined
D Leadership styles based on consultation and involvement

8 Which of the following motivation theories did Victor Vroom develop?

A Achievement motivation theory
B Expectancy theory
C Theory X/Theory Y
D Equity theory

9 Which TWO of the following are management styles represented on Blake and Mouton’s managerial grid?
1. Impoverished
2. Autocratic
3. Laissez-faire
4. Country Club
A 1 and 3
B 2 and 4
C 1 and 4
D 2 and 3

10 Which of the following is an advantage of upward appraisal?

A It involves subordinates
B It involves peers
C It involves customers
D It involves self-evaluation

3 [P.T.O.
11 Which TWO of the following are ‘off the job’ training methods?
1. Coaching from a manager
2. Studying distance learning materials
3. Attending a college course
4. Mentoring by a colleague
A 1 and 2
B 2 and 4
C 2 and 3
D 3 and 4

12 Which of the following terms describes a fault in the communications process that leads to the meaning of the
message being misunderstood?
A Noise
B Distortion
C Feedback
D Disruption

(24 marks)

4
Section B – ALL FIVE questions are compulsory and MUST be attempted

1 (a) Define the term human resource planning. (2 marks)

(b) Identify and describe the four key stages of a human resource plan. (12 marks)

(14 marks)

2 (a) Identify four types of control procedures that can be used to control weekly wages paid in cash, giving one
example for each procedure. (8 marks)

(b) Explain three control procedures that can be used to control monthly salaries paid by bank transfer.
(6 marks)

(14 marks)

3 (a) List any six of the team roles referred to in the work of Belbin. (6 marks)

(b) Describe the characteristics of any four of the team roles listed in part (a). (8 marks)

(14 marks)

4 (a) Explain the four different learning styles classified by Honey and Mumford. (8 marks)

(b) Outline three potential barriers to effective adult learning. (6 marks)

(14 marks)

5 (a) Describe four different controls to help prevent computer hacking. (8 marks)

(b) In addition to hacking, identify and explain three further risks to computerised systems and explain how they
can be prevented. (12 marks)

(20 marks)

End of Question Paper