Questions in this paper
Our own one-line description of what each question tests. "Paper" jumps to the question's page in the official PDF; "Comments" to the examiners' notes on it.
| Q | Area | What it tests | Marks | Pass rate | Official | Walkthrough |
|---|---|---|---|---|---|---|
| Part I (MCQs) | MCQs | Fifteen 2-mark MCQs: a customer-profitability ABC case, a raw-material purchase budget case, and standalone items on process costing, Halsey bonus, FIFO issues, overtime premium and machine capacity. | 30 | – | Paper Answer | Not yet |
| Q1 | Marginal costing and CVP, Material cost and inventory control, Overheads and cost allocation | Product ranking under a limiting factor with marginal costing, EOQ and annual ordering cost, and reciprocal service department apportionment. | 14 | – | Paper Answer | Not yet |
| Q2 | Budgets and budgetary control, Unit, batch and job costing | Wages budget with production, labour hours and overtime for two products, and a job cost sheet using overhead rates derived from last year's costs. | 14 | – | Paper Answer | Not yet |
| Q3 | Cost accounting systems and reconciliation, Service costing | Reconciliation of cost and financial profit, and cost per passenger-kilometre and fare for an intercity bus contract. | 14 | – | Paper Answer | Q3 walkthrough |
| Q4 | Standard costing and variances, Process and operation costing | Labour variances for three grades of worker including revised standard hours, and the input quantity and output cost in a FIFO process. | 14 | – | Paper Answer | Not yet |
| Q5 | Cost sheet, Overheads and cost allocation | Selected cost sheet figures from partial data, and blanket versus departmental overhead rates for pricing a job with under/over recovery. | 14 | – | Paper Answer | Not yet |
| Q6 | Introduction to cost and management accounting, Joint products and by-products, Cost sheet | Classifying listed costs, short answers on accounting for by-products and NRV-based joint cost apportionment, and either cost sheet treatment of unusual items or bill of materials vs material requisition. | 14 | – | Paper Answer | Not yet |
Marks by area
All 114 marks set, by area (includes optional questions). MCQ items count towards their own area.
Budgets and budgetary control17 marks
Overheads and cost allocation12 marks
Cost sheet11 marks
Activity-based costing10 marks
Marginal costing and CVP7 marks
Unit, batch and job costing7 marks
Service costing7 marks
Employee cost and incentives4 marks
Heavier and lighter than usual
Compared with the average across all 3 indexed sittings of CA Inter Paper 4 (differences of 5 marks or more).
Heavier
- Budgets and budgetary control: 17 marks vs 10.3 average
Lighter
No area was notably lighter.
What the examiners said
Examiners' comments for this sitting were not available to us, so this analysis is unavailable.