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THE PUBLIC ACCOUNTANTS EXAMINATIONS BOARD
A Committee of the Council of ICPAU
CPA(U) EXAMINATIONS
LEVEL ONE
BUSINESS MANAGEMENT & COMPUTING – PAPER 4 (II)
MONDAY 24 AUGUST 2015
INSTRUCTIONS TO CANDIDATES
1. Time allowed: 1 hour 5 minutes.
The first 5 minutes of this examination have been designated for
reading time. You may not start to use the computer during this
time.
2. Write your Exam No. on every page of the question paper.
3. Attempt all questions. Question 1 carries 15 marks and question 2
carries 5 marks.
4. Ensure that you initially save your work, in a folder, with your
examination number as its name, on the desktop and later on
transfer it to a flash disk or CD to be provided by invigilators.
5. Hand in your question paper at the end of the examination.
© 2015 Public Accountants Examinations Board
Exam. No: …………….…… Business Management & Computing – Paper 4
24 August 2015 Page 2 of 3
Question 1
The monthly salaries for employees at XYZ Ltd is as follows:
Shs
Managers 1,200,000
Officers 800,000
Clerks 500,000
Cooks 270,000
Guards 250,000
The responsibility allowance is paid as percentage of the salary. It is
apportioned as follows:
Percentage (5%)
Managers 10
Officers 8
Clerks 5
Cooks 5
Guards 5
Required:
(a) Open an appropriate spreadsheet program and enter the above data
appropriately.
(3 marks)
(b) With help of formulae, compute the allowances for each category of
employees.
(4 marks)
(c) XYZ Ltd has a statutory obligation to remit 10% of gross pay to the
revenue authorities. Calculate net pay for each category of employees.
(6marks)
(d) Insert an appropriate heading.
(1 mark)
(e) Put cell borders on your worked out table.
(1 mark)
(Total 15marks)
Exam. No: …………….…… Business Management & Computing – Paper 4
24 August 2015 Page 3 of 3
Question 2
THE SOCIAL IMPLICATIONS OF ICT
The debate about the impacts of ICT ranges from enthusiasts to pessimists with
very different views about where it is taking us. The following table sums up
some of the main dimensions of the debate.
ICT Scenarios for the 21st Century
Dimension Enthusiasts Pessimists
Social structure Golden age of leisure Haves and have-nots
Economy Shared affluence Very rich/very poor
Geography New rural society Electronic hermit
Politics Genuine participation Manipulation
The actual impact is not likely to be either of these extremes but may have
features that are perceived by different observers as having characteristics of
either.
Adapted from Unmasking ICT by Bazibu Moses, First Edition.
Required:
Using a word processing application of your choice, create the above document
as it is.
(5 marks)
thttp://www.accountingpdfbooks.com
THE PUBLIC ACCOUNTANTS EXAMINATIONS BOARD
A Committee of the Council of ICPAU
CPA(U) EXAMINATIONS
LEVEL ONE
BUSINESS MANAGEMENT & COMPUTING – PAPER 4 (II)
MONDAY 24 AUGUST 2015
INSTRUCTIONS TO CANDIDATES
1. Time allowed: 1 hour 5 minutes.
The first 5 minutes of this examination have been designated for
reading time. You may not start to use the computer during this
time.
2. Write your Exam No. on every page of the question paper.
3. Attempt all questions. Question 1 carries 15 marks and question 2
carries 5 marks.
4. Ensure that you initially save your work, in a folder, with your
examination number as its name, on the desktop and later on
transfer it to a flash disk or CD to be provided by invigilators.
5. Hand in your question paper at the end of the examination.
© 2015 Public Accountants Examinations Board
Exam. No: …………….…… Business Management & Computing – Paper 4
24 August 2015 Page 2 of 3
Question 1
The monthly salaries for employees at XYZ Ltd is as follows:
Shs
Managers 1,200,000
Officers 800,000
Clerks 500,000
Cooks 270,000
Guards 250,000
The responsibility allowance is paid as percentage of the salary. It is
apportioned as follows:
Percentage (5%)
Managers 10
Officers 8
Clerks 5
Cooks 5
Guards 5
Required:
(a) Open an appropriate spreadsheet program and enter the above data
appropriately.
(3 marks)
(b) With help of formulae, compute the allowances for each category of
employees.
(4 marks)
(c) XYZ Ltd has a statutory obligation to remit 10% of gross pay to the
revenue authorities. Calculate net pay for each category of employees.
(6marks)
(d) Insert an appropriate heading.
(1 mark)
(e) Put cell borders on your worked out table.
(1 mark)
(Total 15marks)
Exam. No: …………….…… Business Management & Computing – Paper 4
24 August 2015 Page 3 of 3
Question 2
THE SOCIAL IMPLICATIONS OF ICT
The debate about the impacts of ICT ranges from enthusiasts to pessimists with
very different views about where it is taking us. The following table sums up
some of the main dimensions of the debate.
ICT Scenarios for the 21st Century
Dimension Enthusiasts Pessimists
Social structure Golden age of leisure Haves and have-nots
Economy Shared affluence Very rich/very poor
Geography New rural society Electronic hermit
Politics Genuine participation Manipulation
The actual impact is not likely to be either of these extremes but may have
features that are perceived by different observers as having characteristics of
either.
Adapted from Unmasking ICT by Bazibu Moses, First Edition.
Required:
Using a word processing application of your choice, create the above document
as it is.
(5 marks)
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