Acca paper F1 fia diploma in Accounting and Business Accountant in Business (AB/fab) exam kit

S E CTI ON 6
K APLA N PUBLISH ING 
197
45 A 
A wide span of control means that each manager looks after many staff members. This is 
easier if the staff members are skilled and motivated as they will require little supervision. 
However, if staff are widely spread or have to undertake complex tasks, it will be harder for 
a manger to look after them meaning that the span of control will tend to narrow. 
46 C 
The information is relevant to the company’s A1000 production. There is no evidence that 
the information is imprecise or that it is not cost effective – note that information does not 
have to be low cost to be good quality. However, as it was received AFTER production 
commenced, it was not timely and will therefore only be of limited usefulness. 
SECTION B 
1 
(a) (i) C 
(ii) B 
(iii) None 
(iv) A 
(b) A, 
D 
2 
(a) (i) A 
(ii) A 
(iii) B 
(iv) A 
(b) (i) A 
(ii) C 
3 
(a) (i) D 
(ii) A 
(iii) B 
(iv) C 
(b) B, 
F 
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P AP E R F 1 ( F A B ) :
AC COU N TAN T IN B US INES S
 
198 
KA P LA N P UBL I SH IN G 
4 
(a) (i) C 
(ii) A 
(iii) B 
(iv) B 
(b) (i) D 
(ii) B 
(iii) B 
(iv) B 
5 
(i) D 
(ii) E 
(iii) F 
(iv) A 
6 
(a) 
A, C, D, G
 
(b) 
A, B, F, H 
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Fundamentals Level – Knowledge Module
Time allowed:
2 hours
This paper is divided into two sections:
Section A – ALL 46 questions are compulsory and MUST 
be attempted
Section B – ALL SIX questions are compulsory and MUST
be attempted