MANAGEMENT ACCOUNTING 1 [MA1]
Before starting to write the examination, make sure that it is complete and that there are no
printing defects. This examination consists of 6 pages. There are 6 questions for a total of
READ THE QUESTIONS CAREFULLY AND ANSWER WHAT IS ASKED.
To assist you in answering the examination questions, CGA-Canada includes the following glossary
From David Palmer, Study Guide: Developing Effective Study Methods (Vancouver: CGA-Canada, 1996).
Copyright David Palmer.
Examine qualities or characteristics that
resemble each other. Emphasize similarities,
although differences may be mentioned.
Compare by observing differences. Stress
the dissimilarities of qualities or
characteristics. (Also Distinguish between)
Express your own judgment concerning the
topic or viewpoint in question. Discuss both
pros and cons.
Clearly state the meaning of the word or
term. Relate the meaning specifically to the
way it is used in the subject area under
discussion. Perhaps also show how the item
defined differs from items in other classes.
Tell the whole story in narrative form.
Give a drawing, chart, plan or graphic
answer. Usually you should label a diagram.
In some cases, add a brief explanation or
This calls for the most complete and detailed
answer. Examine and analyze carefully and
present both pros and cons. To discuss
briefly requires you to state in a few
sentences the critical factors.
This requires making an informed judgment.
Your judgment must be shown to be based
on knowledge and information about the
subject. (Just stating your own ideas is not
sufficient.) Cite authorities. Cite advantages
In explanatory answers you must clarify the
cause(s), or reasons(s). State the “how” and
“why” of the subject. Give reasons for