REPUPLIC OF CAMEROON

Peace Work Fatherland

MINISTRY OF HIGHER EDUCATION
NATIONAL COMMITTEE FOR THE ORGANISATION
OF THE HIGHER NATIONAL DIPLOMA (HND)

HARMONISED GUIDE FOR HND QUESTION SETTING

I LETTER HEAD
The letter head of the Question Paper shall obligatorily contain the following:
BUSINESS, FINANCE, AND MANAGEMENT
Specialty: ACY
Paper: COST AND MANAGEMENT ACCOUNTING
Field:

Time Allowed:
Coefficient:

II FORMAT, TYPOLOGY and TOPICS

The Question Paper shall be constructed
course
areas:
Cost
accounting
and
accordance with the following elements:
TYPOLOGY
FORMAT

Nature of Questions

Section
A

Data response
questions.

Section
B

Problem
Solving
Questions
involving Cost Accounting

(short

answer)

3 Hours

INSTRUCTIONS TO CANDIDATES
This paper carries three sections.
You are required to attempt all the
questions.
Only non programmable calculators are
authorised to be used.

Numb
er of
Quest
ions

Weig
ht in
the
paper

Mark
Allocation
per
Question

10

20%

02 marks

01

30%

30 marks

on 100 marks from two

Management
Accounting,

TOPICS TO BE COVERED

Questions MUST come from all topics in both cost and management
accounting. Cost accounting will cover 30% and management
accounting 70%.

OBJECTIVE
S TO BE
TESTED
Knowledge
Comprehension
Application

COST ACCOUNTING
The question here MUST come from cost accounting. It should
involve
- Overhead apportionment
- Calculation of various cost (purchase cost, production cost,

Knowledge
Comprehension
Application
Analysis
Synthesis

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cost price and cost accounting profit)

No single question should be given on stock valuation. This
is because students at this level need to apply the concepts.
MANAGEMENT ACCOUNTING

Section
C

Problem
Solving
Questions
involving Management Accounting

02

50%

30 marks
for one
and the
other 20
marks
depending
on the
strength of
the
question

Questions MUST come from the following topics with NOT

more than ONE question from a single topic:
- Marginal costing (Differential profit table)
- Cost-Volume-Profit (Breakeven) Analysis
- Budgeting
Sales budget
Production budget (Avoid Simplex)
Supply budget
Investments
Cash budget
- Variance analysis
NB: If a question requires the use of a graph paper,
then indicate so that graph papers are provided to
candidates.

Knowledge
Comprehension
Application
Analysis
Synthesis

IIISUBMISSION OF QUESTION PAPPER

The Question Paper shall be submitted alongside its Marking Guide both in Hard and Soft Copies to the
Examination Authorities.

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