SUGGESTED SOLUTIONS - CA Sri Lanka · PDF filesuggested solutions ke2 ... tv (65,000*25%) =...
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SUGGESTED SOLUTIONS
KE2 – Management Accounting Information
2015
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KE2 – Page 2 of 18
01 1.1.
1.2.
1.3.
1.4.
1.5.
: 1.1.2.
(D)
: 2.1.1.
= 72,150.00
(72,150/1.11) = 65,000.00
TV (65,000*25%) = 16,250.00
(A)
: 1.2.2. (i) (iv)
(B)
: 2.2.1.
= 1000/10 = 100
: 1000/110 = 9.09 1000/90 = 11.11
1.11/10 = 11.11%
(C)
: 2.6.1. ,
D
KE2 – Page 3 of 18
1.6.
1.7.
1.8.
1.9.
1.10.
: 4.1.1. = (1+r)n - 1
(i) = (1+0.3)2 - 1 = 6.09% (ii) = (1+0.3)4 - 1 = 6.14% (ii) = 6.09%
= “B”.
: 4.2.1. 9 (10 ) 50,000 = 50,000 x 1.05^9 =
10,000 = 77,566/10,000 = 7.757 = 50,000 x (1.05)10 =
81,444.3 . 10,000 - 81,444.3/10,000 = 8.14 5%
“C”.
: 6.2.
“D”.
: 6.1.1. “B”.
: 7.1.1. “D”.
KE2 – Page 4 of 18
02
2.1.
2.2.
2.3.
: 1.3.1.
: 1.2.2.
: 2.3.1. (i)
KE2 – Page 5 of 18
2.4.
2.5.
: 2.4.2.
P(D) = P(MXD) +P(MYD)
= (70%*3%) + (30%*5%)
= 3.6%
X = P(MX|D) = (70%*3%)/(3.6%)
= 58.33%
: 4.1.1.
KE2 – Page 6 of 18
2.6.
2.7.
: 3.1.1.
: 5.1.2.
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2.8.
2.9.
2.10
: 4.2.3.
(PV) = 29,833 x 12% = 29,833 x
3.605 = 107,548
(NPV) =107,548 - 100,000 = 7,548
IRR, = Rs. 100,000
= 100,000/29,833 =3.352
15%
= 15%
: 6.2.1.
>
: 6.1.1.
= (X3/3- 8.5X
2 +50X + 90)
(TR) = 22 – p = 0.5X
p = 22- 0.5X
TR = 22X - 0.5X2
= 22X - 0.5X2 - X
3/3+ 8.5X
2 -50X – 90
= -X3/3+ 8X
2 -28X – 90
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03
: 1.4.1 /1.4.2
2
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= 12505
( )
500
12,505
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■
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( )
= σ/√n, σ = 1,200 n = 36
= 1,200/√36 = 200
8,000 +/-1.96( 200) = 7,608 - 8,392
10,000 x (7,608 - 8,392) = 76.08 - 83.92
√
: 6.1.1.
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2.5
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■
■
■
■
: 6.1.1.
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■
■
■
■
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(
■
■
■
■
: 6.1.1.
KE2 – Page 16 of 18
07
: 1.1.3/7.2.4/7.3.1
KE2 – Page 17 of 18
KE2 – Page 18 of 18
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KE2– Management Accounting Information: Executive Level Examination 2015