Paper T5

Certified Accounting Technician Examination

Advanced Level

Managing People and

Systems
Friday 10 December 2010

Time allowed: 2 hours

This paper is divided into two sections:

Section A – ALL 12 questions are compulsory and MUST
be attempted
Section B – ALL FIVE questions are compulsory and MUST
be attempted

Do NOT open this paper until instructed by the supervisor.

This question paper must not be removed from the examination hall.

The Association of Chartered Certified Accountants

Section A – ALL 12 questions are compulsory and MUST be attempted
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to
each multiple choice question.
Each question in this section is worth 2 marks

1 Which TWO of the following are examples of socio-cultural influences in the external environment?
1. Education levels
2. Employment and wealth
3. Disposable income
4. Laws to protect consumers
A 1 and 2
B 1 and 3
C 3 and 4
D 2 and 3

2 Which of the following is a feature of a centralised organisation?

A The authority to take decisions is passed down to units
B It offers more participation in decision-making at lower levels
C Decisions can be taken more quickly and responsively
D Upper levels in the hierarchy retain the authority to take decisions

3 Which TWO of the following are the responsibilities of the treasurer in an organisation?
1. Forecasting cash requirements
2. Budget and budgetary control
3. Investing surplus funds
4. Investment appraisal
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4

4 Which TWO of the following are features of unstructured decisions?

1. The information needed for decision-making varies in different circumstances
2. The manager’s experience and intuition play a large part in making the decision
3. The type of information needed to make the decision can be processed systematically
4. A standardised approach is used to make the decision
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4

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5 Which TWO of the following would you expect to see in a marketing and distribution report?
1. Training requirements
2. Discount trends
3. Transport costs
4. Machine capacity forecasts
A 1 and 2
B 2 and 3
C 3 and 4
D 2 and 4

6 Which of the following is the ultimate objective of external audit?

A Reviewing systems and control
B Preventing and detecting fraud
C Reporting on compliance with management policies
D Reporting on the financial statements of the company

7 Which of Handy’s cultural types emphasises legality, legitimacy and responsibility in organisations?
A Power culture
B Person culture
C Role culture
D Task culture

8 Which of the following, according to Tuckman, is the typical sequential order of team development after the
forming stage is completed?
A Storming, dorming, norming, performing
B Norming, dorming, storming, performing
C Storming, norming, performing, dorming
D Dorming, norming, storming, performing

9 Which TWO of the following are process theories of motivation?

1. Herzberg’s Two-Factor theory
2. McClelland’s Achievement Motivation theory
3. Adam’s Equity theory
4. Vroom’s Expectancy theory
A 1 and 3
B 3 and 4
C 1 and 4
D 2 and 3

10 Which of the following is an example of an interpersonal role, as identified by Mintzberg?

A Spokesperson
B Shaper
C Figurehead
D Entrepreneur

3 [P.T.O.
11 Which one of the following statements best describes ‘counselling’ in an organisation?
A A relationship whereby a trainee is put under the guidance of an experienced employee who shows the trainee
how to perform tasks.
B A short-term relationship involving the exchange of information and the provision of feedback.
C A long-term relationship in which a more experienced person encourages an individual’s personal and career
development.
D A purposeful relationship in which one person helps another to help themselves.

12 Honey and Mumford classified four different learning styles.

Which of the following statements accurately describes the ‘pragmatists’ approach to learning?
A Prefers to work with real problems
B Prefers to think things through first
C Prefers to try things ‘hands on’
D Prefers to understand principles

(24 marks)

4
Section B – ALL FIVE questions are compulsory and MUST be attempted

1 (a) Explain, with the use of examples, the purposes of policies in organisations. (8 marks)

(b) Explain, with the use of examples, the purposes of procedures in organisations. (6 marks)

(14 marks)

2 Explain any five types of internal controls.

(14 marks)

3 (a) Identify the five management styles that appear on the Blake and Mouton managerial grid. (5 marks)

(b) Explain any three of the styles identified above. (9 marks)

(14 marks)

4 Explain what is meant by both formal and informal communication channels and describe how they operate.

(14 marks)

5 (a) Identify five potential causes of fire in the workplace. (5 marks)

(b) Identify and explain five types of precautionary and safety measures that could be taken by an organisation in
relation to reducing the risk and impact of fire. (15 marks)

(20 marks)

End of Question Paper