MANCOSA Management Accounting case studies examples

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Case Study
Bachelor of Business Administration;

Bachelor of Commerce in Marketing Management;

Bachelor of Commerce in Information and Technology Management;

Bachelor of Commerce in Supply Chain Management;
PROGRAMME
Bachelor of Commerce in Entrepreneurship;

Bachelor of Commerce in Retail Management;

Bachelor of Commerce in Project Management


MODULE Management Accounting

YEAR Two (2

INTAKE January 2023 Semester 1

Marks 30




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QUESTION ONE (10 Marks)
1.1

Management accountants advocate that marginal costing is superior to absorption costing when
assisting management with decision-making.


In light of the above statement, discuss in detail the advantages of marginal costing as the basis of
management reporting. (6)




1.2 Justify whether management accounting is required in non-profit organisations. (4)




QUESTION TWO (20 Marks)
2.1


Mo Salah is employed by Liverpool Limited. The normal working week is 45 hours. Mo Salah worked
for 48 hours during the last week of March 2022. He is remunerated at R90 per hour during normal
working hours. Overtime is calculated at 1.5 times the normal rate. The following are her deductions for
the week:

· Medical aid fund R400
· Pension fund 8% of the normal wages
· Income tax R850

Liverpool Limited contributes the same amount as the employees towards the medical aid fund and
pension fund.



Required:
Calculate the net wage of Mo Salah for the last week of March 2022. (10)




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