STRICTLY CONFIDENTIAL

THE PUBLIC ACCOUNTANTS EXAMINATION

COUNCIL OF MALAWI
2010 EXAMINATIONS
CERTIF ICATE IN FINANCIAL ACCOUNTING
PROGRAMME
PAPER FA 2: PRACTICAL MATHEMATICS & COMPUTING
(DECEMBER 2010)
TIME ALLOWED: 3 HOURS

SUGGESTED SOLUTIONS

1
SECTION A
Ans wer ALL questions in this section
1.

(a)

(i)

10 2

=
=
= 4

(ii)

()2

=
=
OR
()2

(b)

1.6853

1.11

.11

11%

= i

OR

1.6853 = 5log

2.

(a)
3 log(62 + 82 )
3 log(36 + 64)
32
=6

3
(b)

(x + 1) = 5 x

= 3

OR
(x + 1) = 5 x

x=3

3.

(a)

Complete the following table:

base 2
1110111
100011
1100110

10111
+ 01101
10111_
11011 2

base 8
167
43
146

base 10
119
35
102

4
(b)

16m

5m

24m

Area of the office = area of the carpet

Area of the rectangle
5 16 = 80m2

Area of triangle

= 1 8 5 = 20m
2

Total area

= 80 + 20 = 100m2

OR
Area of carpet

= Area of trapezium
=
= (16 + 24) 5
= 100m2

Cost of carpet
100m2 575.60
= K57,560

5
SECTION B
Ans wer THREE Questions ONLY from this section
4.

(a)
Age

<18
18 20
20 22
22 24
24 26
Total

0
50
65
58
27
200 (1)

Mean age

Midpoint
X
9
19
21
23
25

fx
0
950
1365
1334
675
4324

4324
200
= 21.62 years
= 22 years

(b)
A
<30m
524
413
937

M
W
Total
(i)

B
30 60m
455
263
718

P (commutes >hr or is a man)

= P(c) + P(m) P(c and m)
=
=
=

(ii)

(iii)

0.662

P(W and A)
=

413_
2000

0.2065

P(B/W)

= 263
800
= 0.32875
= 0.33

C
>60m
221
124
345

Total
1200
800
2000

6
5.

(a)

Solve the following simultaneous equation:

5x 3y = 2
6x + 7y = 13
30x 18y = 12
30x + 35y = 65
53y = 53
y = 53
53
y = 1
5x 3 1 = 2
5x = 5
x = 5
5
x = 1

(b)

Electricity
Fixed charge 182 800
Variable charge 15 15000

= 145,600
= 225,000
370,600

Heating oil
Fixed K8000 6
Variable charge K80 8000
Total

6.

(a)

48,000

= 640,000

688,000
K1,058,600

Advantages of using a computer in an office are:

-

More efficient and effective control procedures in production sales costs,

budgets.
Improved accounting procedures.
Improved cashflow controls.
Systems integration in that output of one part of business may become
input for another part and hence avoiding delays and duplication.
Easy flow of information.
Improved customer relations.
Improves employees morale.
Managers concentrate on strategic issues.
Information is readily available and up to date.
Improves decision making.

(b)

(i)

Operating Systems
Operating system is a suite of programs which take control over the
operation of the computer to the extent of being able to allow a
number of programs to run without human intervention. The more
advanced operating systems allow a number of application programs
to run concurrently and in sequence without the intervention of the
user.
The purpose of the operating system is to control the way the
software uses the hardware. The purpose of this control is to make
the computer operate in the way intended by the user and in a
systematic, reliable and efficient manner.

(ii)

Functions of an operating system

Operating system has the following functions:
(1)

The scheduling and loading of programs: in order to provide

a continuous job processing sequence or to provide
appropriate response to events.

(2)

Control over hardware recourses: e.g. control over the

selection and operation of devices used for input, output or
storage.

(3)

Handling errors when they occur and using corrective

routines where possible.

(4)

Passing on control from one program to another under a

system of priority when more than one application program
occupies main storage.

(5)

Protecting hardware, software and data from improper use.

(6)

Communication with computer user or operator by means of

terminals or consoles through the use of monitor commands
and responses. The operator or the user may also be able to
communicate with the operating system by means of
command language.

(7)

Furnishing a complete record of what has happened during

operation. Some of the details of this log may be stored for
accounting purposes.

8
.

(a)

(b)

(i)

Mr Bandas share =

= K16,000

Total profit

= 56,000

Mr Akondas share

= K8000
Mr Chayambas share

= 8000 x 4
= K32,000

(ii)

The difference between Mr Chayambas and Mr Akondas share

= K32,000 K8,000
= K24,000

(iii)

The ratio of Akondas : Chayambas

16000 : 32000
1:2

(c)

(i)

4 hrs 15 minutes = 4.25 hrs

Speed

261
4.25
= 61.41km/hr

(ii)

Speed in miles/hr
= 61.41 x 0.62
= 38m/hr

END