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X and Y are in partnership sharing profits and losses in the ratio 2: 1. Z will be admitted with the following new arrangements. Profit and loss sharing ratio will be 2: 1:2 respectively. Goodwill is valued at N$90 000. Z will pay the partners for his share of the goodwill. How much will Z pay X?
N$60000
0%
N$24000
100%
N$45000
0%
N$18000
0%
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A club received N$90,000 membership fees during the year. Fees received in advance at the beginning of the year were N$4,000 and at the end of the year N$6,000. No fees were outstanding. Membership income for the year is:
N$88,000
0%
N$90,000
0%
N$92,000
100%
N$96,000
0%
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A Trading Account is prepared by a non-profit organisation when it:
Pays salaries
0%
Sells goods to members or the public
100%
Receives donations
0%
Collects membership subscriptions only
0%
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Une de ces affirmations concernant le contrôle de gestion définit par Henri Bouquin est vraie. Laquelle ?
Le contrôle de gestion finalise, pilote et post-évalue
✅
Le contrôle de gestion propose, finance et distribue
0%
Le contrôle de gestion finalise, finance et post évalue
0%
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A company as a tax entity will:
Have to register as a provisional taxpayer
0%
Pay only Companies tax
100%
Be taxed according to a scale based on income
0%
Be exempt from VAT if Secondary Tax on Companies was paid in that cycle
0%
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Quel est l’acception anglo-saxonne du contrôle de gestion ?
Surveiller ce que l’on fait
0%
Evaluer ce que l’on fait
0%
Vérifier ce que l’on fait
0%
Maitriser ce que l’on fait
✅
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Which items would not be in the appropriation account for a partnership? 1 interest on capital 2 interest on a partner’s loan 3 share of profit on revaluation of assets 4 share of residual profit
2 and 3
100%
3 and 4
0%
1 and 4
0%
1 and 2
0%
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A premium on the redemption of redeemable preference shares as an option of the shareholders, may not be provided for from:
The issue of shares
0%
The profits of the company
0%
Additional long-term borrowings
100%
The premium at which new shares are issued
0%
An existing share premium account
0%
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Quel est l’auteur de cette citation « Le contrôle de gestion est le processus par lequel les managers influencent d’autres membres de l’organisation pour mettre en œuvre les stratégies de l’organisation. »
Robert Anthony
✅
Robert Teller
0%
Richard Anthony
0%
Robert Kaplan
0%
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What is the minimum number of members to form a public company?
10
0%
7
100%
5
0%
20
0%
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