# CIMA Exam Pass Rates – September 2017

CIMA has once again released its latest pass rates covering the period leading up to the end of September 2017. Gateway level pass rates continue to be below 50% which probably highlights that Gateway students may be finding it hard to transition into case study preparation. Operational level went up by a small margin, finally … Continue reading CIMA Exam Pass Rates – September 2017

# Variance Analysis – Part 5

I debated about writing this post. I had thought that maybe 4 parts discussing the different variances and their analyses were long enough. But then, I had a change of heart. Somehow 5 parts seem to be a rounder figure to end off a series. MJ the tutor presents her 5-part "Variance Analysis" series...ta-da! It … Continue reading Variance Analysis – Part 5

# Variance Analysis – Part 4

If you've been following the "variance analysis" series, then you've already learnt how to calculate the following: Sales variances and direct material variances Labour variances Overheads variances So far, all the calculations we've been doing show us variances between actual and budget. These are known as operational variances. For today, we shall try our hand … Continue reading Variance Analysis – Part 4

# Variance Analysis – Part 3

Now that we've dealt with the direct material and direct labour parts of production, what about looking at overheads? Of course, we have variance calculations for overheads as well. We even split it up between fixed and variable overheads. Let's now make it more challenging and do both fixed and variable overheads in the same … Continue reading Variance Analysis – Part 3

# Variance Analysis – Part 2

So if I haven't made you run away with Part 1, then I must have done something right. Welcome to Part 2 of Variance Analysis. Remember our memorised visual two weeks ago? If you've got it stuck in your mind, then that's good. That's how we wanted it all along. For those who've forgotten, here … Continue reading Variance Analysis – Part 2