Examination No.

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THE PUBLIC ACCOUNTANTS EXAMINATION

COUNCIL OF MALAWI

2009 EXAMINATIONS

ACCOUNTING TECHNICIAN PROGRAMME

PAPER TC 2: COMMUNICATION

FRIDAY 12 JUNE 2009 TIME ALLOWED: 3 HOURS

2:00 PM - 5:00 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 will not be 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 - 7.

3. Answer any five questions.

4. Each question carries 20 marks.

5. Marks will be awarded for clarity, correctness and logical presentation.

6. Begin each answer on a fresh page.

7. DO NOT OPEN THIS PAPER UNTIL YOU ARE INSTRUCTED BY THE

INVIGILATOR.

This question paper contains 4 pages

This question paper must not be removed from the examination hall.
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1. Read the following passage. It is about a man who is planning to start his own
business. Then answer the question that follows:

Ben knew that his priority was to finance the new business. He had already given it
a name, “Ben Temani and Associates”. He needed to find capital urgently if he was
going to make a success of “B T and A”.

Ben was a prudent man. He had, over the years, saved, invested and accumulated
private reserves. However, whatever money he had saved was not enough to
ensure his family’s financial security indefinitely. He could not use any of this
family money to launch the new enterprise. In fact he had always advised his
clients never to put their own money to entrepreneurial use. If they had to use their
own money, he told them to use as little as possible.

Although he had been in business for the past twenty years, he had always been on
the other side, advising people on the application and distribution of funds. The
business plans he wrote were carefully thought through and the information he
received was diligently applied, as were his suggested cash flow, profit and loss
projections. However, everything was at a distance. He never had to shoulder any
of the work or feel the weight of an employer’s responsibility. He had never
experienced the anguish and despair of a failed project. He knew how to tell other
people how to go about their business, but he had never run a business himself.

He needed capital and advice for his new business but he could not consult his old
clients. His only source of advice was his family. He decided to consult his sister,
Mary. Mary was now one of the directors of a very renowned and successful
company. She had therefore, some good ideas that he could use.

He decided to phone Mary immediately.

(Adapted from : A Business Novel, Turning Point) Turning Strategy into

Reality by Clinton in’t Veld.

Required:

(a) Give the meaning of each of the following words in the context of the
passage you have just read:

(i) priority; 1 Mark

(ii) prudent; 1 Mark
(iii) accumulated; 1 Mark
(iv) launch; 1 Mark
(v) entrepreneurial; 1 Mark

Continued/……
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(vi) diligently; 1 Mark

(vii) projections; 1 Mark
(viii) anguish; 1 Mark
(ix) capital; 1 Mark
(x) renowned. 1 Mark
10 Marks

(b) Explain how each of the following can be a barrier to organizational

communication:

(i) gate keeping; 2 Marks

(ii) selective perception; 2 Marks
(iii) technical noise; 2 Marks
(iv) prejudice; 2 Marks
(v) delayed feedback. 2 Marks
10 Marks
(TOTAL: 20 MARKS)

2. (a) Choose the most appropriate channel of communication for each of the
following situations and explain why you have chosen each channel:

(i) when the message is very urgent; 3 Marks

(ii) when the message needs immediate feedback; 3 Marks
(iii) when the message is confidential; 3 Marks
(iv) when the message needs to be communicated to the general
public; 3 Marks
(v) when the message has complex ideas. 3 Marks
15 Marks
(b) Name any five types of oral face to face media of communication in
organizations. 5 Marks
(TOTAL : 20 MARKS)
3. (a) Imagine that you are an accounts assistant for a retail shop. A year ago, a
customer bought an electric cooker from the shop on credit. The
agreement was that the amount would be settled in three instalments.
However, after paying two instalments, you discovered that two months
have passed without receiving the last payment. You sent him two
reminders but you have not received any response.

Required:
Write the final reminder to the customer and indicate the action you are
going to take if he does not settle the debt. 15 Marks

Continued/……
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(b) Give the purpose of each of the following letters:

(i) letter of adjustment; 1 Mark

(ii) claim letter; 1 Mark
(iii) reference letter; 1 Mark
(iv) letter of enquiry; 1 Mark
(v) covering letter. 1 Mark
5 Marks
(TOTAL : 20 MARKS)

4. (a) Describe five characteristics of a good interviewer that would contribute

to the success of an interview. 10 Marks

(b) Imagine that you are about to conduct an interview.

Mention any four things that you would consider when preparing the
venue of the interview? 4 Marks

(c) Briefly explain the following types of questions used in interviews:

(i) open-ended questions; 2 Marks

(ii) probing questions; 2 Marks
(iii) hypothetical questions. 2 Marks
6 Marks
(TOTAL : 20 MARKS)

5. (a) Explain any three duties that each of the following officers performs
during the meeting:

(i) the chairperson; 3 Marks

(ii) the secretary; 3 Marks
(iii) the participants. 3 Marks
9 Marks

(b) Give the meaning of the following words and phrases in relation to
meetings:

(i) consensus; 2 Marks

(ii) a casting vote; 2 Marks
(iii) point of order; 2 Marks
(iv) motion. 2 Marks
8 Marks
Continued/……
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(c) Mention any three disadvantages of meetings as a means of

communication in organisations. 3 Marks
TOTAL : 20 MARKS

6. (a) Explain any five techniques you can use as an accounts assistant to
improve your listening skills. 10 Marks

(b) In what ways are the following aspects of speech delivery important?

(i) pronunciation; 2 Marks

(ii) voice volume; 2 Marks
(iii) eye contact; 2 Marks
(iv) personal appearance; 2 Marks
(v) gestures. 2 Marks
10 Marks
(TOTAL: 20 MARKS)

7. Management, in the organisation where you work, has noticed that the
telephone bills have grown much higher than before. As a result, the Chief
Accountant asked you to find out the causes of the increase in the bills and
submit a report. During the investigation, among others, you discovered that:

- Staff abuse the organisation’s phones by making very long personal

calls.

- Staff rely heavily on phones for official business when other channels
of communication could be used.

- Staff lack telephone skills.

- Add more points of your own.

Required:

Write a report to the Chief Accountant highlighting your findings and making
the necessary recommendations.
(TOTAL : 20 MARKS)

END