SUGGESTED SOLUTIONS

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA

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KE2 – Management Accounting Information

2015

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1( ) 1.1.

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( )/

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1(b) 1.11

1.12

: (i)

(ii)

(iii)

( ………… )

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1.13

( )

( )

( )

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1.14

1.15

1.16

“

”

:

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1.17

1.18

:

P = 21 - 3q (TR) = pq = 21q – 3q2

4q + 10

= TR – TC = -3q2 + 17 q – 10

BEP = 3q2 – 17q + 10 = (3q – 2 )(q – 5 ) = 0

q = 2 /3 q = 5 q ≥ 1, q = 5

P = 21 – 3q = 6

= . 6

=

) =

=

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1.19

1.20

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2

’000

’000’000

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’000

,

( )

’000

,

( )

( )

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<

>

-

-

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“ ˜”

“ ˜” suggested

solution

²

KE1 – Management Accounts Information: Executive Level Examination 2015