|Exam Name||:||IBM Certified Specialist- Advanced Manufacturing|
|Questions and Answers||:||94 Q & A|
|Updated On||:||January 17, 2018|
|PDF Download Mirror||:||000-535 Dump|
|Get Full Version||:||Pass4sure 000-535 Full Version|
Use Greenwich Mean Time (GMT).
Make hourly deliveries to the customer.
Teams will take breaks and lunches at the same time.
Work to eliminate the need for excessive transports.
In the implementation of dynabans in a manufacturing line, which is the correct sequence of the following steps?
A: Regularly review dynaban limits
B: Establish upper and lower dynaban limits
C: Determine the output speed of the supplier and the use rate of the customer D: Clearly mark dynaban with upper and lower limits
E: Obtain manager support for dynaban limits
F: Identify product groupings based on critical attributes
B, C, F, D, A, E
C, B, F, D, A, E
F, C, B, E, D, A
F, B, C, D, E, A
Which of the following is a technique to identify the root cause of a problem?
2X2 Implementation-Impact Matrix
Which of the following is an element of an effective Takt Management System?
The daily, weekly and monthly Takt meetings
The daily, weekly and monthly production requirements meetings
The names of individual operators or support persons who demonstrate the best Takt performance
The names of individual operators or support persons who demonstrate the worst Takt performance
A team has a heavily competitive group style. They compete with each other rather than cooperating. Their solutions sometimes are good, sometimes average and sometimes poor, and lack synergy. The team members' commitment to the solution varies depending on whether they felt they "won" or "lost." What is the best suggestion for minimizing the negative impact of this style?
Ask probing questions to determine the reason for their reluctance to make decisions.
Try to establish a feeling of unity to remind them that a win for the group is a win for all.
Demonstrate a willingness to take risks and make mistakes, by being flexible and receptive to ideas that are new and different.
Work to generate enthusiasm for accomplishing the task to motivate them to reach their goals.
In a manufacturing environment containing uncontrolled queues, it would be most appropriate to consider implementing which of the following solutions?
Integrated Work Teams
Given a department with an average WIP of 1600 units, a DGR of 100 units/hour, value
add time of 1 hour, and a raw process time of 2 hours, which of the following is true?
The cycle time is 16 days.
The cycle time is 16 hours.
The cycle time is 1.6 hours.
The cycle time is 80 hours.
Which of the following statements best describes dynabans?
All products in a dynaban have the same number of routing steps.
Dynabans contain multiple groups of products with similar product attributes.
Dynabans are limited to three groups of products with like attributes.
Dynabans are not appropriate for manufacturing lines with a broad range of product complexity.
Why should process maps be used?
To identify the bottleneck of a process
To identify non-value add activity in a process
To monitor the quality of output of the process
To determine the root cause of a problem in the process
What is a desired outcome of a simulation scenario?
Reduce areas of WIP buildup
Increase the number of transportation processes
Use more buffer elements to handle large volumes
Reposition equipment to occupy available space
Which of the following statements best describes how dynabans make use of critical attributes?
A dynaban has only parts with one set of critical attributes.
In a dynaban there are multiple groups, each group sharing the same critical attributes.
Critical attributes are defined only for the parts of a manufacturing line's most complex products in a dynaban.
A dynaban uses critical attributes to increase the efficiency of manufacturing lines with little complexity or product mix.
Which of the following is a Non-Value Add step in a manufacturing process?
Attach hardware to product
Place parts in storage
Add memory to product
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Unformatted textual content preview: school EXAMINATIONS UNIVERSITEITSEKSAMENS Se: U N I SA ACN102N may also/June 2009 RAC1OZC ACCOUNTING REPORTING (ACCOUNTING 102) Duratlon 2 Hours a hundred Marks EXAMINERS ' FIRST MRS ES DE KLERK MRS A REHWINKEL MR RN NGCOBO MRS L FOURIE MR M HLONGOANE MS PN NHLANGOTHI second PROF JS JANSEN VAN RENSBURG Use of a non-programmable pocket calculator I5 permISSIble This paper comprises 8 pages PLEASE be aware: 1 make sure that you're wntlng the appropriate examination paper 2 make sure that you're exceeded the appropriate examlnatlon reply book (BLUE) by means of the InVIgIIator three All questions ought to be answered 4 Basrc calcutations, where applicable, should be proven 5 every question M be commenced on a new (separate) page 6 Please do not reply the paper In pencrl t no longer to devrate from thrs ) Time In question discipline Marks minutes 1 statement of comprehensrve profits (salary commentary) CIose organisation 25 3o LIqUIdatIon of a partnership and first interim reimbursement statement of cash flows (cash ﬂow commentary) — cash FLOWS FROM operating actions- sectlon Sole dealer 17 20 situation of shares and capitalisation shares business 5 Analysrs and Interpretation Calcuiatlon and Interpretation of ratlos 20 24 - PROPOSED TIMETABLE UURN OVER] 2 ACN102N/RAC1OZC 05/06 2009 question 1 (25 marks)(half-hour) you've got currently been appomted because the accounting officer of Springbok CC and the followrng listing of balances became offered to you SPRINGBOK CC 1 Balances as at 28 Februa 2009 R Member’s contribution 8 Spring . 174 000 Member’s contribution B Bok . 116 000 Retained revenue (1 March 2008) 269 000 Land and burldings at cost 380 000 Plant and machinery at can charge 860 000 Asset alternative reserve 80 000 gathered deprecration Plant and equipment (1 March 2008) 220 000 Sayings account 12 400 sales 850 000 Purchases 305 000 inventory (1 March 2008) . fifty five 000 Freight on sales 2 500 credit score losses 1 100 Salaries to contributors fifty five 000 Allowance for credit score losses 4 500 settlement cut price granted 5 000 SARS (profits tax) (dr) 34 000 Stationery consumed 1 360 insurance price 6 one hundred Water and electnCIty 5 900 Debtors manage 23 650 collectors manage 15 800 Administrative fees 6 700 financial institution (cr) 75 000 Distribution to individuals (meantime) 25 350 Remuneration Accounting officer 16 010 Advertismg fees eleven a hundred Forfeited settlement discount granted 1 250 interest revenue 620 2 additional info 2 1 lnventory on hand on 28 February 2009 amounted to R43 000 22 Mr Scrum Half, a debtor who owes R3150 turned into liqUidated throughout the 12 months The individuals deeded to put in writing this volume off as irrecoverable 2 three The allowance for credit losses need to be adjusted to R2 050 24 DepreCIation should be offered for at 10% each year on the can charge of plant and machinery there were no income of plant, however all the way through the economic year a computing device With a value of R30 000 and amassed depreCIation of R12 000 on 1 March 2008, was damaged beyond fix on 1 February 2009 It became decided to write down the desktop off on this date No entrles had been made to record this transaction [TURN OVER] 3 ACN102N/RAC1OZC 05/06 2009 question 1 (endured) 2 5 The activity earnings represents activity on the sayings account No activity turned into marvelous on this account on 28 February 2009 2 6 Spring and Bok are entitled to an annual salary of R60 000 every 2 7 The members determined to distribute a further R20 180 of the gains equally between them 2 eight The final profits tax assessment turned into bought on 25 April 2009 reflecting a stability of R38 072 nevertheless owmg with the aid of Springbok CC to SARS REQUIRED: put together the commentary of comprehenswe revenue (revenue remark) for the year ended 28 February 2009 in appreciate of Springbok CC to comply with the prowsmns of the shut organizations Act, No sixty nine of 1984, and the requn'ements of GAAP (comparative figures aren't reqUIred) NB: exhibit all calculations rrURN OVER] 4 ACN102N/RAC102C 05l06 2009 question 2 (20 marks)(24 minutes) Joel, Santana and protected are In partnership, trading as seasoned—2010 Soccer World Cup The partnership was centered totally to prowde training camps to Bafana-Bafana The partners share within the gains and losses within the ratio of 53 2 reSpectively The followmg balances touching on the partnership regarded in the accounting facts at 31 March 2009 pro-2010 SOCCER WORLD CUP BALANCES AS AT 31 MARCH 2009 R Land and bUIIdIngS at can charge 375 000 Motor automobiles at charge . . . one hundred sixty 000 gathered depreCIation Motor vehicles forty 000 GoodWIll 30 000 Capital Joel 260 000 Capital Santana 156 000 Capital Safa 104 000 existing account Joel (1 April 2008) (or) 4 000 present account Santana (1 April 2008) (dr) 6 000 present account Safa (1 April 2008) (cr) 5 000 financial institution (dr) 54 150 collectors control 56 150 as a result of the failure of Bafana—Bafana to qualify for the CAF soccer event to be held in Angola in 2010 and the following lack of revenue thereon, the companions determined to dissolve the partnership piecemeal, as from 1 April 2009 The companions agreed that as soon as cash turns into purchasable from the liqUIdation of property, the proceeds must be allotted to the companions in such a way that no partner Will must refund funds to the partnership On 10 April 2009 the motor vehicle became auctioned for R100 000 cash On the same day a proposal for the purchase of the land and buildings turned into also obtained The companions authorized the present and the registration technique at the Deeds workplace became put into technique on 11 April 2009 REQUIRED: 21 list the liqUIdation of pro—2010 Soccer World Cup in columnar structure in accordance with the loss—absorption ability formulation from 31 March 2009 to 10 Apr112009 (sixteen) 2 2 Calculate the primary intervening time compensation of the purchasable cash to the companions on 10 April 2009 (4)  NB: exhibit all calculations / [TURN OVER] 5 ACN102N/RAC1OZC 05/06 2009 query three (17 marks)(20 minutes) The followrng counsel pertains to Dr J Jones, a dentist 1 statement of finanCIaI posmon (steadiness sheet) information as at 28 Feb 29 Feb 2009 2008 R R Capital J Jones 205 000 146 000 creditors control (trade collectors) 33 000 22 300 loan NJ financial institution 234 000 134 000 bank (overdraft) 35 365 —- Land and bUIldlngS at charge 350 000 one hundred fifty 000 machine at charge 114 000 114 000 accumulated depreCIation Equment 31 635 17 a hundred bank (dr) -- 22 000 Debtors control (exchange debtors) 52 600 25 400 Prepayment (activity on personal loan) 2 four hundred — inventory 20 000 8 000 2 additional information 2 1 The capital account of J Jones for the year ended 28 February 200915 as follows common ledger Dr Capital J Jones Cr R R Feb 28 Drawmgs 89 000 146 000 205 000 Feb 28 earnings or loss account 148 000 294 000 294 000 205 000 2 2 throughout December 2008, Dr Jones relocated his follow to a brand new workplace advanced, the bUIIding he occupied turned into offered for R250 000 money With which he repaid the mortgage on the historical workplace complex a brand new loan turned into achired from NJ bank for the whole cost of the new office complicated 23 pastime on the mortgage amounted to R45 000 for the financial year ending 28 February 2009 hobby is payable in cash on a month-to-month groundwork in develop REQUIRED: prepare most effective the cash FLOWS FROM operating activities-element of the observation of money flows (cash flow statement) of Dr J Jones for the 12 months ended 28 February 2009 in line with the indirect system Your reply must conform to the requrrements of GAAP, appropriate to the busmess of the only real trader Comparative figures and notes aren't requ1red NB: show all calculations [TURN OVER] 6 ACN102N/RAC102C 05/06 2009 query 4 (18 marks)(22 minutes) On 1 April 2007 IDT Techno Ltd changed into registered With an permitted share capital of 200 000 ordinary shares of R5 every The founders of the enterprise subscribed to twenty% of the shares at par and paid for it in full On 15 September 2008 IDT Techno Ltd offered 50 000 of the authorized share capital to the public at R750 per share IDT Techno Ltd appomted web financial institution because the underwriter of the proportion situation at a commissmn of 5% by means of 1 November 2008, the closmg date for the functions, 70 000 shares had been applied for On 15 November 2008 all the offered shares have been dispensed via the board of directors, the cash of the unsuccessful candidates have been repaid and the underwriter’s account was settled In full all the way through a board meeting of IDT Techno Ltd on 1 March 2009, the directors deeded to challenge capitalisation shares at par in the ratio of 1 capitalisation share for every three ordinary shares held by using the shareholders on 28 February 2009 The administrators determined that the difficulty of the capitalisation shares should have a minimum effect on the retained revenue On 28 February 2009 the stability on the retained revenue account amounted to R175 230 REQUIRED: forty one list the situation of the shares and the linked transactions in the widely wide-spread 000-535 journal of IDT Techno Ltd for the period 15 September 2008 until 15 November 2008 (13) forty two record the problem of the capitalisation shares within the accepted journal of IDT Techno Ltd on 1 March 2009 (5)  NB: show all calculations [TURN OVER] 7 ACN102N/RAC102C 05/06 2009 question 5 (20 marks)(24 minutes) The followmg advice became extracted from the accounting information of Lerato CC for the fmancral yr ended 31 December 2008 1 selected earnings and exense items for the ear ended 31 December 2008 R earnings 1 000 000 Gross seasonedﬁt 250 000 total costs one hundred twenty 000 total comrehensrve profits! income for the 66 000 2 statement of frnancral osrtron steadiness sheet assistance as at 31 December 2008 2008 2007 R R Property, plant and equrpment 900 000 1 000 000 FlnanCIal belongings (mounted deposnt) a hundred 000 — Inventories ninety five 000 80 000 trade receivables 80 000 sixty five 000 money and money equwalents 25 000 1 200 000 1 one hundred forty five 000 individuals’ contributions one hundred sixty 000 160 000 Retained income 620 000 535 000 lengthy-term borrowmgs 300 000 300 000 alternate and different payables 110 000 100 000 current tax payable 10 000 15 000 other frnanCIal llabllltles (bank overdraft) 35 000 1 145 000 1 200 000 three more information three 1 Finance expenses and salary tax fees for the 2008 year amounted to R20 000 and R44 000 respectively three 2 Some ofthe ratios that had been calculated for the 2007 monetary yr are as follows 0 present ratio 0,97 1 - Acrd verify ratio 0,forty three 1 three three trade specifications as at 31 December 2008 - latest ratio 2 1 o Acrd check ratlo 1 1 [TURN OVER] 8 ACN102N/RAC102C 05106 2009 query 5 (endured) REQUIRED: be aware: all the formulation must be c iven and round solutions off to 2 decimals. 5 1 Calculate the followmg ratios for 2008 5 1 1 Gross earnings percentage (three) 5 1 2 Return on complete property (5) 5 2 Calculate and Interpret the followmg ratios In relatlon to the prevnous yr’s ratio 5 2 1 current ram (6) 5 2 2 ACId test ratlo (6)  NB. reveal all calculations 63 UNISA 2009 ...View Full document
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