2017 EXAMINATIONS KNOWLEDGE LEVEL PAPER 7 : BUSINESS & FINANCE
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1 EXAMINATION NO EXAMINATIONS KNOWLEDGE LEVEL PAPER 7 : BUSINESS & FINANCE WEDNESDAY 31 MAY 2017 TIME ALLOWED: 3 HOURS 2.00 PM PM INSTRUCTIONS 1. You are allowed 15 minutes reading time before the examination begins during which you should read the question paper and, if you wish, make annotations on the question paper. However, you are not allowed, under any circumstances, to open the answer book and start writing or use your calculator during this reading time. 2. Number of questions on paper The paper is divided into Sections A and B. Answer ANY TWO questions from Section A and ANY THREE from Section B. 4. Each question carries 20 marks. 5. Begin each answer on a fresh page. 6. DO NOT OPEN THIS PAPER UNTIL YOU ARE INSTRUCTED BY THE INVIGILATOR. This question paper contains 5 pages This question paper must not be removed from the examination hall.
2 SECTION A ANSWER TWO QUESTIONS ONLY 1. (a) (i) Define Human Resources Management. 2 Marks Explain the two approaches to Human Resources Management. 2 Marks The balanced scorecard is an integrated set of performance measures linked to the achievement of strategic objectives. Explain, with examples, four important perspectives of the balanced scorecard. 8 Marks (c) Financial intermediaries act effectively as middlemen providing finance to those that want loans from deposits made by savers. Mention four benefits of financial intermediation to the development of a country s economy. (d) The price of a commodity is K840 per unit and the annual demand is 800,000 units. Market research indicates that an increase in the price of K70 per unit will result in a fall in annual demand of 70,000 units. Calculate the elasticity of demand when the price is K840. Continued/ Page 2 of 5
3 2. (a) In a recent board meeting, the Chairman of Katondo Company Limited stated that too much attention was being given to satisfying the interests of the community and the environment. He said that the only objective of Katondo Company Ltd was to provide for the needs of its shareholders. The other socalled stakeholders were important to the company, but only in so far as the Company needed those stakeholders. Katondo Company Limited could affect the stakeholders; they should not affect or be allowed to affect Katondo Company Limited. (i) Explain the concept of stakeholder theory. 2 Marks (iii) State whether the chairman s views are correct in the context of this theory. 2 Marks Explain the importance of corporate governance to both a company and its stakeholders. 8 Marks A new entrant into an industry will bring extra capacity and more competition. The strength of this threat is likely to vary from industry to industry, depending on the strength of the barriers to entry which discourage new entrants and the likely response of existing competitors to the new entrant. (i) Explain any three barriers to entry. 6 Marks Apart from the threat of new entrants, state any two other competitive forces which influence the state of competition in an industry as a whole. 2 Marks 3. (a) One of the common types of organizational structure is functional structure. Identify any three advantages and two disadvantages of a functional structure. 5 Marks Explain any five factors that affect the amount of decentralization in a business. 5 Marks (c) (i) Explain the meaning of the term strategic analysis. 2 Marks Explain any four steps to strategic analysis. 8 Marks Page 3 of 5
4 SECTION B ANSWER THREE QUESTIONS ONLY FROM THIS SECTION 4. For many organisations in both the private and public sectors, the annual budget is the basis of much internal management information. When preparing and using budgets, however, management and the accountant must be aware of their behavioural implications. (a) Describe any four purposes of budgets. 8 Marks Explain the following types of budget: (i) (iii) (iv) Incremental budget Zero-based budget Flexible budget Rolling budget 5. (a) In February 2017, the Head Office of the Ministry of Agriculture, Irrigation and Food Security at Capital Hill caught fire, destroying computer accessories, office equipment, furniture and fittings. As a result, there is need for the Ministry to recover from this disaster as quickly as possible. (i) Define the term disaster. 2 Marks Explain any three contents of a long-term disaster recovery plan. 6 Marks Mention any four harmful effects of a high rate of price inflation to a national economy. (c) Describe any four advantages of encouraging international free trade. 8 Marks Continued/ Page 4 of 5
5 6. Regulation of professions is needed to provide the public with protection and assurance in situations where the issues are too technically complex for the public to be reasonably expected to look after its own interests. (a) Mention four methods of regulation. State six requirements of an effective oversight mechanism. 6 Marks (c) (d) Mention four areas in which the Institute of Chartered Accountants in Malawi (ICAM) has direct responsibility for regulating its members. Explain three main roles of the Malawi Accountants Board (MAB) on the oversight of the audit and accountancy profession in Malawi. 6 Marks 7. You have developed an idea to set up a business publishing study notes for students pursuing professional courses such as those of ICAM. (a) Define the PESTEL framework, and, using it, analyze four factors of the external environment in which this business would operate. 10 Marks Discuss any five influences of government on the performance of businesses and the structure of entire industries. 10 Marks E N D Page 5 of 5
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