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 B321: TMA – 1st Semester 2016 – 2017

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مُساهمةموضوع: B321: TMA – 1st Semester 2016 – 2017   الخميس نوفمبر 10, 2016 1:36 am



Arab Open University
B321: TMA – 1st Semester 2016 – 2017
Cut-Off Date: December 8, 2016

About TMA:
The TMA covers the management accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within Sessions 1, 3, 6, 9, 11 and 13 beside the supplementary material. This TMA requires you to apply the course concepts. The TMA is intended to:
 Assess students’ understanding of key learning points within Sessions 1, 3, 6, 9, 11 and 13.
 Increase the students’ knowledge about the reality of the Managerial Accounting as a profession.
 Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
 Develop the ability to understand and interact with the nature of the managerial accounting tools in reality.
 Develop basic ICT skills such as using the internet.

The TMA:
This TMA is based around two cases of “Pen Company” and “The supply chain”. Marks will be awarded for blending the context of each case and with relevant theory by means of your own interpretation. In addition to this, some research is required.
The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet and the e-library.
3- Present your findings in not more than 1210 words ± 10% (700 words for part A and 510 for part B).
4- You should use a Microsoft Office Word and Times New Roman Font of 12 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.

Criteria for Grade Distribution:

Criteria Content Referencing& e-library Structure and Presentation of ideas
Part A Part B
Marks 70 30 (5) (5)


The TMA Questions
PART A: Pen Company

Pen Company was created in 1982. It has two departments, department A produces ballpoint pens and department B produces the roller ball pens.
As a consultant, the company provided the following information:

a- Pen Company – Balance sheet information Dep. A Dep. B
$m $m
Non-current assets 515 517
Current assets 360 370
Current liabilities (280) (285)
Net current assets 80 85
Assets employed 595 602
Loan capital 95 120
Share capital 350 350
Reserves 150 132
Capital employed 595 602
Revenues 850 920
Net Income 150 135

In addition the company is planning to invest $200,000. After a number of surveys the managers decided to invest in one of the following products:
X Y
$ $
Selling price 2 3
Direct Material 0.3 0.5
Direct Labour 0.2 0.6
Manufacturing Overhead (cash items) 0.8 1.1
Depreciation per unit (for 60,000 units) 0.2 0.4
Profit per Unit 1.3 2.2

Product X will be produced for 6 years and the expected sales in unit are 60,000 per year with an increase of 10,000 units each year. Product Y will be produced for 5 years and the expected sales in unit is 60,000 per year with an increase of 12,000 units each year.


Required:
You are asked, as a consultant, to:
1. Calculate and discuss the ROE (in its three components) for the two departments.
2. Assuming that all sales and expenses are received and paid in cash, recommend which project to invest in, using the Payback, the NPV and the PI methods a rate of return of 12%.
[Marks: (30+40) =70]

PART B: The supply chain

Several studies of inter-firm accounting have shown how accounting and controls are
implicated in the management of supply chains. Supply Chain Management (SCM) is an essential element to operational efficiency.

Required:
1. Briefly explain the supply chain management. (60 words)
2. Discuss four types of the risks encountered in strategic alliances. Add examples. (200 words)
3. Discuss the link between the management accounting and the supply chain. (100 words)
4. Elaborate on how a good management of the supply chain, using accounting systems, improves the customer’s satisfaction. (150 words)

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حلول مضمونة لجميع الواجبات ومشاريع التخرج
حلول الواجبات غير مكررة ونسبة التشابه أقل من 10%
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B321: TMA – 1st Semester 2016 – 2017
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