And a Bumper Lucky Draw with Costing O.R.
A straight forward paper, without much twist in the tail.
Almost, full paper was covered by ICAI Practice Manual and hardly any over the top difficult question which would check the students concepts.
Division of paper in terms of Marks Weightage was smartly done, covering questions from small unexpected chapters, but those questions also were pretty manageable, unlike group 1 papers where the students were tested at every level.
AMA papers, traditionally are considered very lengthy as compared to other papers. So, assuming that students would keep a fast pace from the inception, paper completion will not be a daunting task.
But the Reviews clearly reveal that the paper was too lengthy and that led to students making some silly mistakes in haste.
All in all, manageable paper and complete reliability on ICAI Material will ensure students an exemption.
Chapter wise Weightage
Paper Analysis with PM Reference
Below is a Statistical review of the above :
|
AMA (Costing - O.R. Weightage) |
||
|
PARTICULRS |
Weight % |
TOTAL Marks |
|
Costing |
71% |
85 |
|
O.R. |
29% |
35 |
|
120 |
Chapter wise Weightage :
|
Chapters as per PM |
Weightage |
|
Developments in Business Environment |
20 |
|
Decision Making using Cost Concepts |
18 |
|
Pricing Decision |
8 |
|
Budget & Budgetary Control |
12 |
|
Standard Costing |
8 |
|
Sevice Sector Costing |
10 |
|
Transfer Pricing |
0 |
|
Uniform Costing |
4 |
|
Profitability Analysis |
5 |
|
Linear Programming |
6 |
|
Transportation |
8 |
|
Assignment |
0 |
|
CPM PERT |
8 |
|
Simulation |
8 |
|
Learning Curve |
5 |
|
TOTAL |
120 |
|
Paper Analysis with PM Reference |
|||||||
|
Chapter name |
Pg no. |
Q. no. |
PM ref |
Cost or OR |
Marks |
||
|
Q1 |
a |
Profitability Analysis |
9.21 |
7 |
Same |
Cost |
5 |
|
b |
Decision Making using Cost Concepts |
2.12 |
10 |
Same |
Cost |
5 |
|
|
c |
Decision Making using Cost Concepts |
2.178 |
69 |
Same |
Cost |
5 |
|
|
d |
Learning Curve |
16.5 |
1 |
Same |
OR |
5 |
|
|
Q2 |
a |
Activity Based Costing |
1.92 |
17 |
Similar |
Cost |
10 |
|
b |
LPP |
10.15 |
1 |
Similar |
OR |
6 |
|
|
Q3 |
a |
Standard Costing (Module ) |
5.32 |
10 |
Similar |
Cost |
8 |
|
b |
CPM PERT |
14.42 |
14 |
Similar |
OR |
8 |
|
|
Q4 |
a |
Decision Making using Cost Concepts |
2.115 |
48 |
Similar |
Cost |
8 |
|
b |
Simulation |
15.31 |
14 |
Same |
OR |
8 |
|
|
Q5 |
a |
Service Costing |
6.24 |
10 |
Similar |
Cost |
10 |
|
b |
Theory of Constraints |
1.115 |
26 |
Same |
Cost |
6 |
|
|
Q6 |
a |
Budgetary Control |
4.17 |
5 |
Same |
Cost |
8 |
|
b |
Transportation |
11.54 |
16 |
Same |
OR |
8 |
|
|
Q7 |
a |
Budgetary Control |
4.74 |
25 |
Same |
Cost |
4 |
|
b |
Uniform Costing |
8.2 |
3 |
Same |
Cost |
4 |
|
|
c |
Synchronous Manufacturing |
1.49 |
62 |
Same |
Cost |
4 |
|
|
d |
Pricing Policy |
3.1 |
9 |
Same |
Cost |
4 |
|
|
e |
Pricing Policy |
3.7 |
3 |
Same |
Cost |
4 |
|
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To enrol Cost Management subject of the author: Click here
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