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The Societies of Management Accountants of Alberta, Manitoba, New Brunswick, Newfoundland, Northwest Territories, Nova Scotia, Ontario, Prince Edward Island, Saskatchewan, and the Yukon, Certified Management Accountants Society of British Columbia, Ordre des comptables en management accrédités du Québec

Sample 2007 Entrance Examination
(Time Allowed: 4 hours) Notes: i) ii) All answers must be indicated on the scannable multiple-choice answer sheet. Work done on the question paper and examination foolscap will NOT be marked. Included in the examination envelope is a supplement consisting of formulae and tables. It is a standard supplement that may be useful for answering questions on this paper. Examination materials must NOT BE REMOVED from the examination writing centre. All examination materials (i.e. answer sheet, used and unused foolscap sheets, envelope, supplement and question paper) must be submitted to the presiding officer before you leave the examination room.

iii)

Copyright © 2007 by The Society of Management Accountants of Canada. All rights reserved. This material, in whole or in part, may not be reproduced or transmitted without authorization.

Sample 2007 Entrance Examination

TABLE OF CONTENTS

Examinaton: Instructions ........................................................................................ 1 Management Accounting ................................................................... 2 Corporate Finance ........................................................................... 20 Financial Accounting........................................................................ 25 Taxation ........................................................................................... 41

Solution: Summary ......................................................................................... 45 Management Accounting…...

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