[Jana]

Thanks

[Jana]

Sorry John, what do you mean under “blob”? When we have a choice of selection of empty square boxes starting with letters front, we need to put mark into our choice square box.
I asked you how to mark the choice square box correctly? Because only computer marking this part. Does the computer recognise circle or crosses?

Thanks.

[Jana]

Yes, I realise that I rounded the contribution 0.66666 to 0.67 therefore I got different figure.
So, I think it is not good to round up. The 1980 is therefore correct. Sorry.

To Hair Co. Yes, now I see it was in part a) Thank you.

How did you arrive to figure 560.000? in the total profit in part C) Hair CO?

[Jana]

Thanks John.

[Jana]

Thanks John, I will watch it.

[Jana]

Thank you for explaining John.

[Jana]

Hi John,

thank you for explaining. I got your points. Thank you.

[Jana]

Hi John,

thank you very much for your time!
In example 2: Calculate the rate of pay and efficiency variance, analysed into planning and operational variances.
——————————————————
I was watching the video about Labour Variance. I must say I don’t understand that in video of (02:23 time) you wrote:Rate of Pay: Actual hrs at actual cost 190 000 $769 500 ? You also didn’t mention the rate here?)
Actual hrs. at org. std cost
190,000*$4= $760 000
9,500(A).

. Why $769 500 and not 779,000 ?

In your notes: there is : Rate of pay variance: no calculation ? Why
Planning variance:
Actual hours at revised cost: 190,000*$4.10=779,000! ( In my opinion this figure I mean was more correct than $769,500.) So, what do you think John?
Actual hours at standard cost: 190,000*$4.00=760,000.
Planning variance: 19,000(A).

Then next question in ( 03.28 time) you said In Efficiency we have 190,000 hours

But in the notes on page 136 there is saying
Efficiency var.:
Planning Variance:
Revised hours 24,000 *7.5 hours= 180,000 hours.
Standard hours 24,000*8 hours= 192,000 hours.
12,000 hours *$4= $48,000(F).

So, why did you say 190,000 hours, did you mean 180,00 hours? What is correct please.

Thank you very much for your time and explanation.
With regards Jana.

[Jana]

Hi John,
now I can see it! Thank you very much.

[Jana]

Thank you Sir. So, does it mean, that actually if they (The examinators) not ask at the exam specifically what model, I just choose a model, what I am more comfortable with?

[Jana]

Hi Sir,

I am referring to the question TYU 5 on the page 391 called Faster Pasta, who used The Balance Scorecard. It was in the Manual F5 – Performance Management – Kaplan,Complete Text 1.9..2014-31.08.2015.

Thank you for your answer.

[Jana]

Thank you Sir. Just watching your Free video about ThroughPut Accounting.

[Jana]

Thank you Sir for clearing it.

[Jana]

Thank you Sir.

[Jana]

Thank you Sir. Yes, I will take an exam in June 2016. Yes, maybe I invest to a new Kit.

[Jana]

Thank you Sir. Your answer was clear to me.

[Jana]

Thank you Sir! I am delighted that you are offering the free lectures.

[Jana]

Thank you John Moffat for the information ! I will certainly download it from ACCA website.

[Author]

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