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CA Final AMA (Old)
Q1. a . Throughout contribution nikalne ke liye labour cost ko ignore karna tha na?
Why ignore? We had to find the contribution. So labor cost will be included.
Yes, only material cost is considered in TA. Labour & other exp were not to be deducted.
Why will other expenses be excluded? Throughput concept only excludes labour cost. Do you have any references for its solution? @ Richa Maheshwari
throughput contri means Sales minus material...
all the cost are considered fixed
all the cost are considered fixed
no. All variable component would be deducted to get the contribution. and then based on highest contribution rank will be given.
Suggested dekh lena bro ..
in throughput cont we have to do Sales minus cost of material
yes .target profit had extra zero
cost paper had true false ques too.. amazing..
Q.5 b -Cash Budget Question had also printing mistake in Fixed Assets value rs.20 lakhs (extra zero present) .
This is because depreciation @ 15%on 20 lakhs is rs. 3lakhs but whereas it is clearly stated in question that monthly operating expenses including depreciation is only rs.110,000.
Total dep amt >monthly operating expenses (including deprecation)
How is this even possible??
Download question paper from below link:
https://www.caclubindia.com/share_files/files_download.asp?cat_id=8&files_id=77907
3 lakhs is annual depreciation, 25k/month
In that transfer pricing question, what is the treatment for selling commission??
@ rajan jha, even I did the same mistake, actually throughput contribution is only sales-raw material cost, but that's what ca exams is , even things u r clear off, might be mistaken, definitely our fault, no one to blame
Anyone did the standard cost ques? How was actual margin to be calculated?
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