CA Final AMA (Old)

Page no : 2

Ashish (Associate) (6 Points)
Replied 13 June 2019

Q1. a . Throughout contribution nikalne ke liye labour cost ko ignore karna tha na?

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Kush Shah (Student CA Final ) (76 Points)
Replied 14 June 2019

Why ignore? We had to find the contribution. So labor cost will be included.

Richa Maheshwari (Student CA Final ) (245 Points)
Replied 14 June 2019

Yes, only material cost is considered in TA. Labour & other exp were not to be deducted.

Ashish (Associate) (6 Points)
Replied 15 June 2019

Why will other expenses be excluded? Throughput concept only excludes labour cost. Do you have any references for its solution? @ Richa Maheshwari

ankit (none) (31 Points)
Replied 15 June 2019

throughput contri means Sales minus material...
all the cost are considered fixed

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Rajan Kumar Jha (Service) (36 Points)
Replied 15 June 2019

no. All variable component would be deducted to get the contribution. and then based on highest contribution rank will be given.

1 Like

Ankit (Article) (23 Points)
Replied 15 June 2019

Suggested dekh lena bro ..

Anish Agarwal (2 Points)
Replied 15 June 2019

in throughput cont we have to do Sales minus cost of material

Anuradha Singh (11 Points)
Replied 15 June 2019

yes .target profit had extra zero

Abhishek (ca final) (215 Points)
Replied 15 June 2019

cost paper had true false ques too.. amazing..

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Subhendu S Sanyal (B.Com(C.S.),CA FINAL ) (666 Points)
Replied 15 June 2019

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

Aakash Gupta (491 Points)
Replied 15 June 2019

3 lakhs is annual depreciation, 25k/month

1 Like

deepak roy (4 Points)
Replied 15 June 2019

In that transfer pricing question, what is the treatment for selling commission??

deepak roy (4 Points)
Replied 15 June 2019

@ 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