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

P AP E R F 1 ( F A B ) :
AC COU N TAN T IN B US INES S
 
182 
KA P LA N P UBL I SH IN G 
39 
A female employee is frequently subject to rude jokes of a sexual nature made by her male 
colleagues and comments about her weight and appearance. The woman finds this 
offensive and hurtful however her colleagues tell her that they don’t mean anything by 
their comments and it is just friendly banter.
What type of discrimination is the female employee subject to? 
A Direct 
discrimination 
B Indirect 
discrimination 
C Victimisation 
D Sexual 
harassment 
(2 marks) 
40 
Consider the following roles: 
(1) 
Providing advice and support to members of their team 
(2) 
Answering calls along with their team
(3) 
Reporting to management on a periodic basis 
Which of these roles would typically be undertaken by a supervisor? 
A 
(1) and (2) only 
B 
(1) and (3) only 
C 
(1), (2) and (3) 
(1 mark)
41 
K is an accountant working in a large company. She has just been asked by her manager to 
not put through a number of inaccurate invoices in order to improve the accounts. 
What should K’s first course of action be? 
A 
Report this to a senior manager/head of ethics in her company 
B 
Report to the ACCA 
C 
Report to the authorities 
D Resign 
(2 marks)
42 
John is asked to sign a contract by his employers which would, amongst other things, 
prevent him from reporting any fraud he discovers in the course of his duties.
Which key feature of a binding simple contract is missing? 
A Capacity 
B Legality 
C Agreement 
D Consideration 
(2 marks) 
43