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 B292: TMA – Spring Semester 2016/2017

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كاتب الموضوعرسالة

عدد المساهمات : 2429
نقاط : 183524
السٌّمعَة : 4
تاريخ التسجيل : 20/09/2008
العمر : 48
الموقع :

مُساهمةموضوع: B292: TMA – Spring Semester 2016/2017   الإثنين مارس 27, 2017 4:48 pm

Arab Open University
B292: TMA – Spring Semester 2016/2017
Cut-Off Date: May 5, 2017

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 one of the important concepts in management accounting which has emerged as an alternative to traditional costing methods. In recent years the nature of industrial production has fundamentally altered as it became more capital intensive and based on machine production, overheads tend to be more dominant and the international market became highly competitive. This TMA requires you to apply the course concepts. The TMA learning objectives are intended to:

 Enhance student ability to understand the analysis of cost-volume-profit relationship.
 To emphasize the importance of cash budgets to the company.
 Assess students’ understanding of key learning points within units 2, 3 & 4.
 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.

The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 2,000 words ± 10%.
4- You should use a Microsoft Office Word/excel 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
(to deduct) Structure and Presentation of ideas
(to deduct) Total marks
Part A Part B
Computations Analysis
Marks 50 50 (5) (5) 100

The TMA questions

Part A

Breakeven analysis for Santa Voyages

Santa voyages Inc., is a company operated by an individual as a summer tourist attraction on the great lakes. It operates a sailing schooner offering day cruises for individuals and groups. Over the last few years, the average number of tourists per cruise was 30.The average charge per person for the cruise , including group discounts was $ 100.The company operates from mid-may until mid-September. On average the ship sails 100 days during this period.
The Sailing bird (the name of the schooner) requires a crew of 6 and is captained by the owner of the company. University students with extensive sailing experience have been willing to work on a per diem basis of $ 100. They are paid only if the ship is cruising. The ship provides non-alcoholic refreshments and a light lunch. These are required daily from a local delicatessen and cost on average $ 25 per person. The daily operating expenses, fuel and miscellaneous supplies average $ 50 a cruise. The company has a variety of annual expenses including: maintenance, depreciation, marketing, licenses , Etc.. Totaling approximately $ 85000.

1. Compute the revenue and variable expenses for each cruise
2. Compute the number of cruises the Sailing bird must have each year to breakeven. Is there any equation that can be used to determine this number?
3. The owner expects a total return on capital and remuneration for being the captain of $ 125000. Using the concept of “contribution margin” and a cost-volume-profit notion, estimate how many cruises the Sailing bird needs to make to reach this objective? Is there a realistic expectation?
4. Prepare a contribution margin income statement for Santa Voyages Inc.,

Part B

Budgeting for Davidson Manufaturing Company

Davidson Manufacturing needs to prepare a cash budget for December 2016. The cash balance at the beginning of December is $9,000. The actual sales for October and November and expected sales for December are:
Information October ($) November ($) December ($)
Cash Sales 13,000 10,500 14,800
Sales on Account 40,000 60,000 80,000
Total Sales 53,000 70,500 98,800

Sales on account are collected over a three-month period in the following ratio:
10% in the month of sale,
70% in the month following sale
18% in the second month following sale
2% remaining are uncollectible.
Additional information includes:
(a) Purchases of inventory will total $ 50,000 for December; 20% will be paid for in December. Accounts payable from November’s inventory purchases is $ 32,000, all of which will be paid in December.
(b) Selling and administrative expenses are budgeted at $ 26,000 for December; of which $ 8,000 is for depreciation.
(c) Equipment costing $ 36,000 will be purchased for cash during December, and other miscellaneous cash expenses of $ 6,000 will be paid during December.


Prepare the cash collections for the month of December and also a Cash Budget for December. Show all working clearly

Good luck

حلول جميع الواجبات
موبايل – واتس أب

حلول مضمونة لجميع الواجبات ومشاريع التخرج
حلول الواجبات غير مكررة ونسبة التشابه أقل من 10%
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B292: TMA – Spring Semester 2016/2017
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