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Certified Accounting Technician examination

Sample multiple choice questions – June 2009

Paper T5
Managing People and Systems

Section A only
All questions are compulsory

Note: Section B of the actual exam paper will contain five written questions
The following questions are typical of those that will appear in Section A of the examination paper from June 2009
onwards. There will be a total of twelve questions in section A, three from each of the first four syllabus sections as
indicated below.
All questions in Section A will be worth two marks each.

Syllabus section 1
The business and accounting environment

1 Which of the following is an acronym used to describe the key elements of an organisation’s external environment?
A PERT
B PEST
C SWOT
D SPAM (2 marks)

2 Henry Mintzberg categorised five basic components of an organisation.


Which TWO the following statements describes the work of the technostructure of an organisation?
1 Designing systems
2 Organising and controlling work
3 Standardising work
4 Securing inputs
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4 (2 marks)

3 Which of the following is a correct definition of the term ‘span of control’?


A The number of employees reporting to one manager
B The number of managers to whom one employee reports
C The number of levels in the hierarchy
D The number of employees at each level of the organisation (2 marks)

Syllabus section 2
Effective management of business and accounting systems

4 To whom is the internal auditor accountable?


A The directors of the company
B The employees of the company
C The shareholders of the company
D The external auditors of the company (2 marks)

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5 SPAMSOAP is a mnemonic for the types of internal control employed by an organisation.
Which TWO of the following are types of internal control included in SPAMSOAP?
1 Output
2 Arithmetic
3 Preventative
4 Physical
A 1 and 2
B 1 and 3
C 2 and 3
D 2 and 4 (2 marks)

6 Which of the following are typical responsibilities of the financial accountant in a large organisation?
1 Inventory valuation
2 Sales invoicing
3 Project appraisal
4 Payroll
A 1 and 2
B 2 and 4
C 1 and 4
D 3 and 4 (2 marks)

Syllabus section 3
Management theory, principles and techniques

7 Who was responsible for developing the ‘Situational Leadership’ model?


A Blake and Mouton
B Katz and Kahn
C Hersey and Blanchard
D Tannenbaum and Schmidt (2 marks)

8 Which of the following statements accurately describes a multi-disciplinary team?


A All team members collaboratively decide how to organise their work
B All team members have different skills and specialisms which they pool
C All team members can perform any and all of the group’s tasks
D All team members are jointly responsible for the leadership of the team (2 marks)

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9 Which TWO of the following are examples of content theories of motivation?
1 Maslow’s hierarchy of needs
2 Vroom’s expectancy theory
3 Herzberg’s two factor theory
4 Adam’s equity theory
A 1 and 2
B 2 and 4
C 3 and 3
D 1 and 3 (2 marks)

Syllabus section 4
Individual effectiveness at work

10 Which TWO of the following are examples of ‘on the job’ training
1 Formal training courses
2 Mentoring by a colleague
3 Self study courses
4 Secondments to other departments
A 1 and 2
B 2 and 3
C 3 and 4
D 2 and 4 (2 marks)

11 If a manager in the purchasing department requests the help of the Human Resources Director in preparing for a
difficult appraisal, what direction is the communication flow?
A Vertical
B Horizontal
C Lateral
D Diagonal (2 marks)

12 Honey and Mumford classified four different learning styles.


Which of the following statements accurately describes the reflector?
A Prefers to understand principles
B Prefers to think things through first
C Prefers to try things ‘hands on’
D Prefers to see practical examples (2 marks)

End of Sample Questions

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Answers

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Sample Multiple Choice Question Paper T5 Answers
Managing People and Systems

1 B

2 B

3 A

4 A

5 D

6 B

7 C

8 B

9 D

10 D

11 D

12 B

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