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

manual and automated systems? 
A 
It will be easier to restrict data access to only authorised personnel with XCX’s 
current manual system 
B 
XCX’s new automated system is likely to be more accurate with its repayment 
calculations than the current manual system 
C 
XCX’s new automated system is likely to have less risk of failure than the current 
manual system 
D 
XCX’s staff are unlikely to need retraining if the company chooses the new 
automated system
 (2 
marks) 
THE RELATIONSHIP OF ACCOUNTING WITH OTHER BUSINESS 
FUNCTIONS 
187 E Co has a large marketing department. In which of the following ways would this 
department co-ordinate with E’s accounting department? 
A 
Decisions on the quantity of raw materials required 
B 
Establishing credit terms for customers 
C 
Calculating pay rises for staff 
D 
Decisions on the selling price of the product
 (2 
marks) 
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P AP E R F 1 ( F A B ) :
AC COU N TAN T IN B US INES S
 
42
KA P LA N P UBL I SH IN G 
188 Which of the following is NOT a way in which an organisation’s production department 
would co-ordinate with its accounting department? 
A 
Calculating charge out rates for services provided by the organisation 
B 
Calculating the budgets for the number of units to be produced 
C 
Estimation of the costs of the raw materials required for production 
D 
Decisions on the quality of raw materials that the organisation can afford to use 
 (2 
marks)
189 Which of the following is a feature of services provided by an organisation? 
A Permanence 
B Innovation 
C Variability 
D Separability