If the interactions of the subordinates are more efficient, then their supervisor’s span of control can be wider. Is this statement true or false? A.True B.False

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• 1The following scenario relates to questions 1-5. You should assume that today’s date is 25 April 2

  The following scenario relates to questions 1-5.

  You should assume that today’s date is 25 April 2019.

  Thidar commenced trading as a builder on 1 January 2018. She voluntarily registered for value added tax (VAT) on 1 January 2018.

  Sales

  Thidar’s sales for the first 15 months of trading have been:
  

  Pre-registration expenditure

  Thidar paid for the following standard rated services prior to registering for VAT on 1 January 2018:

  Date                               Cost of service                         Description

  £ 10 June 2017                    1,800                            Advertisement for the building business

  8 December 2017                  300                             Advertisement for the building business

  Both figures are exclusive of VAT. Thidar paid for the advertisement of £300 by cash, and she does not have any evidence of this transaction (such as a VAT invoice).

  VAT return for the quarter ended 30 September 2018

  Thidar’s VAT return for the quarter ended 30 September 2018 was filed by the submission deadline of 7 November 2018 and the related VAT liability was paid on time.

  However, on 15 February 2019, Thidar discovered that the amount of VAT paid was understated by £1,200 as a result of incorrectly treating a standard rated sale as zero rated.

  Given that the underpayment does not exceed £10,000, Thidar is permitted to correct this error on her VAT return for the quarter ended 31 March 2019, and this is what she will do.

  Thidar will file this VAT return by the submission deadline of 7 May 2019 and pay the related VAT liability (including the underpaid £1,200) on time.

  VAT return for the quarter ended 31 March 2019

  Thidar is currently completing her VAT return for the quarter ended 31 March 2019 and is unsure as to how much input

  VAT is non-deductible in respect of two items:

  (1) During the quarter ended 31 March 2019, Thidar spent £800 on entertaining UK customers.

  (2) During the quarter ended 31 March 2019, Thidar leased a motor car at a cost of £700. The motor car is used by Thidar and 75% of the mileage is for private journeys.

  Both figures are exclusive of VAT.

  1.In which month did Thidar exceed the VAT threshold for compulsory registration?

  A Month 14

  B Month 15

  C Month 13

  D Not yet exceeded

  2. What amount of pre-registration input VAT was Thidar able to recover in respect of expenditure incurred prior to registering for VAT on 1 January 2018?

  A £360

  B £60

  C £420

  D £0

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• 2Absorption costing will result in the same profit as marginal costing in which THREE of the followin

  Absorption costing will result in the same profit as marginal costing in which THREE of the following situations?

  A.When inventory levels are constant

  B.When opening and closing inventory volumes are the same

  C.When no inventory is held as opening inventory and no inventory is held as closing inventory

  D.When opening inventory is greater than closing inventory

  E.When closing inventory is greater than opening inventory

  (2 marks)

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• 3You have been asked to work on a major investment decision that your company will be making, and dis

  You have been asked to work on a major investment decision that your company will be making, and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in any way.

  What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your superiors?

  A Scepticism

  B Accountability

  C Independence of mind

  D Independence in appearance (2 marks)

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• 4Which Of the three main sources of rules that regulate the behaviour of businesses, the minimum leve

  Which Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

  A Non-legal rules and regulations

  B Ethics

  C The law

  D Society (2 marks)

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• 5(b) Are the following statements about social responsibility true or false? (i) Social responsibili

  (b) Are the following statements about social responsibility true or false?

  (i) Social responsibility action is likely to have an adverse effect on shareholders' interests in the short term

  (ii) An environmental audit involves assessing the opportunities and threats to an organisation

  (iii) Only governments are concerned with social responsibility

  (iv) Guaranteeing employees a minimum 'living wage' is an example of social responsibility

  (2 marks)

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• 6(a) Which two of the following are criticisms of relativism? A It takes no account of evolving norm

  (a) Which two of the following are criticisms of relativism?

  A It takes no account of evolving norms

  B It leads to a philosophy of anything goes

  C It makes short-term desires equivalent to longer-term interests

  D It is based on a fundamental contradiction

  E A consensus may not be possible (2 marks)

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• 7(b) Which two of the following are criticisms of absolutism? A It takes no account of evolving norm

  (b) Which two of the following are criticisms of absolutism?

  A It takes no account of evolving norms

  B It leads to a philosophy of anything goes

  C It makes short-term desires equivalent to longer-term interests

  D It is based on a fundamental contradiction

  E Whatever source is used, human interpretation will lead to different views

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• 8(a) Are the following statements about ethics true or false? (i) The teleological view of ethics is

  (a) Are the following statements about ethics true or false?

  (i) The teleological view of ethics is based on duty

  (ii) Bribery can sometimes be legal

  (iii) Virtue ethics suggests that managers should incorporate values such as fairness and loyalty into their decision-making

  (iv) An accountant's ethical behaviour serves to protect the public interest (2 marks)

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• 9All of the following, except one, are sound principles for devising performance measures. Which is t

  All of the following, except one, are sound principles for devising performance measures. Which is the exception?

  A They should be related to actual key tasks of the job

  B They should be easily achievable

  C They should be within the control of the individual

  D They should be observable or measurable (2 marks)

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• 10You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years.

  Hali and Goma are a married couple.

  Capital losses brought forward

  Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gains of £15,700 for the tax year 2017–18.

  Goma had capital losses of £9,100 and chargeable gains of £6,900 for the tax year 2017–18. She did not have any capital losses for the tax year 2016–17.

  Ordinary shares in Lima Ltd

  On 24 July 2018, Hali sold 5,000 £1 ordinary shares in Lima Ltd, for £4·95 per share. Lima Ltd’s shares have recently been selling for £5·30 per share, but Hali sold them at the lower price because he needed a quick sale.

  Goma, Hali’s wife, had originally subscribed for 30,000 ordinary shares in Lima Ltd at their par value of £1 per share on 28 July 2007. On 18 August 2016, she gave 8,000 ordinary shares to Hali. On that date, the market value for 8,000 shares was £23,200.

  Hali and Goma will both dispose of their remaining shareholdings in Lima Ltd during the tax year 2019–20. However, they are unsure as to whether these disposals will qualify for entrepreneurs’ relief.

  Antique table

  On 11 October 2018, an antique table owned by Hali was destroyed in a fire. The table had been purchased on 3 June

  2009 for £44,000. Hali received insurance proceeds of £62,000 on 12 December 2018, and on 6 January 2019, he purchased a replacement antique table for £63,600. Hali will make a claim to roll over the gain arising from the receipt of the insurance proceeds.

  Disposals by Goma during the tax year 2018–19

  Goma disposed of the following assets during the tax year 2018–19, all of which resulted in gains:

  (1) Qualifying corporate bonds sold for £38,300

  (2) A motor car (suitable for private use) sold for £11,600

  (3) An antique vase sold for £6,200

  (4) A copyright (with an unexpired life of eight years when purchased) sold for £5,400

  (5) Quoted shares held within an individual savings account (ISA) sold for £24,700

  3.In deciding whether Hali and Goma’s future disposals of their shareholdings in Lima Ltd will qualify for entrepreneurs’ relief, which one of the following statements is correct?

  A Hali and Goma must be directors of Lima Ltd

  B Lima Ltd must be a trading company

  C Hali and Goma must have shareholdings of at least 10% each in Lima Ltd

  D The qualifying conditions must be met for a period of three years prior to the date of disposal

  4.What is the base cost of Hali’s replacement antique table for capital gains tax (CGT) purposes?

  A £62,000

  B £63,600

  C £45,600

  D £44,000

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