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SUGGESTED SOLUTIONS
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA
All Rights Reserved
KE2 – Management Accounting Information
2015
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 2 of 18
1( ) 1.1.
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Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 4 of 18
( )/
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 5 of 18
1(b) 1.11
1.12
: (i)
(ii)
(iii)
( ………… )
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 6 of 18
1.13
( )
( )
( )
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 7 of 18
1.14
1.15
1.16
“
”
:
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 8 of 18
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
=
) =
=
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 9 of 18
1.19
1.20
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 10 of 18
2
’000
’000’000
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 11 of 18
’000
,
( )
’000
,
( )
( )
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 12 of 18
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 13 of 18
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 14 of 18
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 15 of 18
<
>
-
-
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 16 of 18
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 17 of 18
Suggested Solutions (KE2) March 2015 (Sinhala medium) Page 18 of 18
“ ˜”
“ ˜” suggested
solution
²
KE1 – Management Accounts Information: Executive Level Examination 2015