CMA Final Paper 19 Study Note 2 Illustrations Part 1
Bhagyashree Hulle・2 minutes read
The text discusses study notes for CMA final paper number 91 on hospital management audit, emphasizing numbers, problem-solving, and operating profit calculation with specific instructions to ignore depreciation and interest in certain cases, providing detailed steps and formulas for calculating operating profit and value addition. The text concludes with a summary of calculations and encourages viewers to subscribe for more educational content.
Insights
- Understanding CMA final paper 91 involves focusing on numbers, problem-solving, and extracting figures from financial statements, with a particular emphasis on calculating operating profit by considering expenses like depreciation, interest, and taxes.
- Detailed steps and specific instructions are provided for calculating operating profit, including ignoring certain expenses in calculations, and highlighting the importance of value addition in the process, showcasing the complexity and precision required in hospital management audit.
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Recent questions
How can I calculate operating profit?
By subtracting total expenses from net sales.
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Summary
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CMA Final Paper 91: Hospital Management Audit
- The text discusses study notes for CMA final paper number 91 on hospital management audit and provides free study materials and videos for subscribers.
- It emphasizes the study of numbers and problem-solving, focusing on extracting figures from statements and trial balances.
- The text delves into the calculation of operating profit, detailing the formula and considerations for expenses like depreciation, interest, and taxes.
- Specific instructions are given to ignore depreciation and interest in a particular question while calculating operating profit.
- Detailed steps are provided for calculating operating profit, including considering net sales, expenses, raw materials, and salaries while ignoring certain expenses.
- The text outlines the process of calculating value addition and validation, highlighting the percentage of operating profit and value addition.
- Instructions are given for calculating the percentage of operating profit and value addition based on specific formulas and data provided in the question.
- The text concludes with a summary of the calculations and encourages viewers to like, share, and subscribe for more educational content.
