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ACC1001 - ACF1001 - Accounting fundamentals - S2 2026
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A divisional manager lifts her return on investment by selling the division's delivery van and hiring vehicles as needed. Before congratulating her, the owner should check whether:
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When a division closes and its share of common costs is reallocated to the remaining divisions, a risk is that:
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If the basis used to allocate common costs is changed, which figure in a divisional performance report would NOT change?
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The repairs division of a bicycle business assembles and safety-checks every bike the retail division sells, but receives nothing for this work in the divisional performance report. As a result:
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Residual income is expressed in dollars rather than as a percentage. A limitation of this is that:
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An owner's sales forecast for her new candle shop is based entirely on her own enthusiasm, with no research into local demand or competitors. The main weakness of this plan is that:
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Instead of dropping the demanding catering client altogether, which alternative best balances the customer and financial perspectives?
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Bayside added a plant-based range after customer feedback, and it now makes up a growing share of sales. This example shows how:
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Chloe's business plan for a dog grooming van analyses local competitors, identifies busy pet owners as her target market, and sets her prices and promotion strategy. This section of the plan covers:
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A factory tracks the number of machine breakdowns each month. This measure belongs to which perspective?
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