Which of the following distinguishes a profession from an occupation?
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1 .Which of the following is one of the key objectives of the rules of procedure for committees?
A To ensure that all committee members have an equal opportunity to address the committee B To ensure that the level of formality matches the importance of the topic under discussion C To ensure that agenda items are dealt with expeditiously D To facilitate the smooth running of a committee
2 .Many governments in developed countries are concerned about the increasing costs of supportingtheir aged population in retirement caused by which combination of factors?
A Increasing birth rate and deceasing mortality rate B Decreasing mortality rate and declining birth rate C Increasing mortality rate and decreasing birth rate D Balanced birth and death rates
3 .Which of the following would normally be considered as part of the role of a Chair?
A Taking minutes of the meeting B Dealing with correspondence C Issuing notice of, and the agenda, to the meeting D Approving and signing off the minutes of a meeting
4 .When a company’s board discussed the possible introduction of a Code of Ethics and Conduct,the production manager felt this would be a “good thing to have”. As a shareholder (through the firm’s share option bonus scheme) he was keen for the company to show its leadership in ethical stances and to take actions based on what he believed to be the moral and justifiable high ground, not just for the sake of maximising the shareholders profits. What type of ethical approach is the production manager taking?
A Normative B Instrumental C Teleological D Egoism
5 .Which of the following is usually classed as a stepped cost?
A Rent B Telephone C Raw materials D Supervisor’s wages
7 .Which of the following are three of the fundamental principles of the ACCA Code of Ethics?
A Integrity, confidentiality, objectivity B Integrity, confidentiality, independence C Confidentiality, professional behaviour, continuing education D Independence, continuing education, indemnity insurance
8 .John always emphasises that he achieves through using concrete objectives and setting high targets for his subordinates. Carol considers that her subordinates are not classic units of production, costs or just a means to an end. Petr believes that managers should make decisions and then ensure that their subordinates follow instructions. Unlike Petr, Olga believes that managers should consult and involve their subordinates in the decision making process. Which manager can be considered as “task” orientated?
A Petr B John C Carol D Olga
9 .What is a “principal budget factor”?
A The reason why an organisation’s activities are limited B The member of the finance team responsible for the budget process C The main objective of a system of budgeting in an organisation D A resource that is controllable by a cost centre manager
