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EXECUTIVE SUPPORT / EXECUTIVE INFORMATION SYSTEM (ESS / EIS)

EXECUTIVE SUPPORT / EXECUTIVE INFORMATION SYSTEM (ESS / EIS)

These are computer-based information systems which give executive easy access to both internal and external data. The executive information system is designed in such a way that it assists an executive manager to make strategic decisions. These systems provide information in the form of tables and charts which makes it easy for a manager to make analysis and make important decisions. These systems provide quick and easy to use reports that are presented in graphical displays that are easy to compare. They can be taken as specialized decision support systems because they provide information necessary to help improve the quality of decisions.
These systems address unstructured decisions made through advanced graphics communication. Can also be defined as an information system intended to facilitate and support information and decision making needs of senior executives by providing easy access to both internal and external information relevant to meeting the strategic goals of the organization. Owing to the high expectations from such a system, these systems need to be highly individualized hence they are usually custom made for specific clients. They are also customizable to fit the specific needs of the clients.

Characteristic / Features of Executive Information
i. Summarizing, Filter, and obtain detailed data. EIS created to display graphs and reports from the business processes of an organization or company. Where the data is used as a material consideration for future decision making.
ii. Provides trend analysis, exception reporting and drill down capabilities. Drill down a facility such as a button or link that when clicked will display the detail data from public records that had been clicked.
iii. Can integrate external and internal data.
iv. Easy to use. This is the main thing that distinguishes the EIS with the other systems. Ease of use is set in stone in the manufacture of the EIS, both system design and interface design.
v. Presenting information in a variety of report. This system generally displays the data in the form of graphs and reports.
vi. Allows the use of “What -if – analysis”
Advantages of ESS
i. Provides timely delivery of company summary information

ii. It helps executives to improve their understanding of the organization’s environment.
iii. Filters data for better time management
iv. Provides system for improvement in information tracking
v. Enhance organizational competitiveness in the market place
vi. It incorporates the principle of exceptional reporting hence reduces the amount of data to be produced by the executive.
vii. It eliminates communication bottleneck between the executive and subordinates that can slow down the decision-making process.

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EXPERT SYSTEM

EXPERT SYSTEM
Also known as Knowledge Management System (KMS); works on the principle of Artificial intelligence. The expert system is designed in such a way that it takes and store the knowledge of a human expert on a particular subject and use that knowledge to assist people with lower expertise to make decisions. Expert system senses your actions on the basis of the actions you have taken in past in similar situations and take decision on the basis of those logical assumptions. They are excellent for diagnostic and prescriptive problems. The goal of the researchers in this area is not to remove people but to make them more productive.
An expert system is programmed with all theories and knowledge in a particular area of expertise such that it is able to make decisions like human experts. It can therefore be looked at as a computer-based system able simulates human thought (process of reasoning) to solve problems that requires human experts.
Characteristic / Features of Expert System
i. The Highest Level of Expertise: The expert system offers the highest level of expertise. It provides efficiency, accuracy and imaginative problem-solving.
ii. Right on Time Reaction: An Expert System interacts in a very reasonable period of time with the user. The total time must be less than the time taken by an expert to get the most accurate solution for the same problem.
iii. Performs well in problem areas which requires human expert;
iv. It retains flexibility i.e. the expert system is capable of modification and changes as new expertise and information is discovered.
v. Makes it understandable what it knows as the reasons for it answers.
vi. Capable of handling challenging decision & problems: An expert system is capable of handling challenging decision problems and delivering solutions.
Components of expert system
I. Knowledge based subsystem: – This contain facts and rules recorded as data for the system. Rules indicate how to use the facts to solve specific problems.
II. Inference Engine- This provides direction organizes and controls the processing of knowledge and rules to solve problems. It comprises of 3 elements
• Rules interpreter which effectively executes the rules
• Scheduler – it controls when things should be performed and in what order.

• Consistency checker- maintains a consistence form of process and resolution.
III. User interface – This is a component that provides communication between the interference engine and the user.
IV. Knowledge Acquisition program – This enables the expert system to acquire new knowledge and rules.
V. Working Memory – These are temporary working Spaces which contain or store various facts and rules to use during enquiry and adding information to it by user. E.g. the RAM.
VI. Explanation facility- It explains to the user how expert system arrives at its conclusion; it gives a breakdown of the process that was followed.

Examples of expert system: –
1. MYCIN is an expert system for diagnosing and recommending treatment of bacterial infections of the blood (such as meningitis and bacteremia). It is intended to support clinicians in the early diagnosis and treatment of meningitis, which can be fatal if not treated in time.
2. PROSPECTOR is an expert system which was designed for decision making problems in mineral exploration. It uses a structure called an inference network to represent the data base.

3. XCON -The XCON system played a major role in stimulating commercial interest in rule based expert systems. It was designed to replace human “technical editors”. Such editors had been responsible for two operations: checking for completeness of orders, and laying out the physical placement and wiring connections between component modules in the chassis.
4. PXDES: Expert system used to predict the degree and type of lung cancer
5. CaDet: Expert system that could identify cancer at early stages

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DECISION SUPPORT SYSTEM (DSS)

DECISION SUPPORT SYSTEM (DSS)

This is a computer-based information system that helps in supporting decision making on issues that are semi-structured and unstructured. They are specifically designed to help management make decisions in situations where there is uncertainty about the possible outcomes of those decisions. DSS comprises of tools and techniques to help gather relevant information and analyzes the options and alternatives.
These systems help decision makers to make the best decision by generating statistical projections from analyzed data. Although it does not eliminate the need for the manager’s judgment, it significantly improves the quality of the decision by offering forecasts that help determine the best course of action. These systems compile information from several sources for purposes of aiding in decision making.
Characteristic of DSS
i. Provides support but does not replace the manager’s judgement nor does it provide a predetermined solution;
ii. There must be an interaction between the computer system and the managers
iii. DSS is best suited for structure and semi-structured problem at the tactical and strategic level.
iv. Flexibility and user friendliness are emphasized.
v. They have large database and a database management system to support it.
vi. Must have modelling features to allow users develop decision-making models.
Examples of DSS includes: –
• Computer supported cooperative work
• Logistics systems
• Financial planning systems
General Components of DSS
i. The decision maker – Should be trained and experienced
ii. Decision Models – These improve the quality of decision making and provides more insights to the problem
iii. User interface- It provides a means or link between user and DSS, it allows the decision makers to use simple commands to enter requests for Analysis;
iv. Knowledge Based subsystem- This holds internal data for supporting decisions; it basically acts like the database

v. Hardware and software’s components of DSS
a. Hardware components
i. Computer terminals connected to the multiuser systems.
ii. Printers for printing hardcopy
iii. Storing devices e.g. magnetic disc
iv. Hardcopy Graphic Outputs such as graph plotters
b. Software’s Components.
i. Database Management Systems-this provides managers with the ability to collect, maintain, manipulate and retrieve huge amounts of data from a database i.e. it provides an interface between the user and database e.g. Access, and oracle
ii. Query Languages-These allow the users to ask questions or retrieve information from the database by forming request in normal English Language Systems. This layer of DSS software allows the managers to use the database easily and perform a variety of activities such as mathematical operation.
iii. Specialized software’s – These are used to dub decision making models which improve the quality of decision Making. They are also known as modelling software: e.g. Excel

Types of DSS
1. Accounting Models – These are used to estimate feature results by using accounting roles e.g. Cash Budget
2. Data analysis model- These are used for ad hoc analysis of current or historical data e.g. in bad debts analysis.
3. Optimization Model- These are used to calculate optimal results where the objective function is to maximized profits or minimize costs subject to certain constraints
4. Representation Model – These are used in estimating, results where probabilies are presents.

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TYPES OF INFORMATION SYSTEM

TYPES OF INFORMATION SYSTEM

TRANSACTION PROCESSING SYSTEM (TPS)
This is a system which collects and stores data about transaction occurring within an organization on a day to day basis. As the name implies, Transaction Processing Systems (“TPS”) are designed to process routine transactions efficiently and accurately. A business will have several (sometime many) TPS. A TPS represents the lowest of information system that are used within the organization. Data captured in TPS normally goes to a database and this can be used and shared by other systems such as decision support system, management system etc. They provide information required by operational level managers.
Examples of TPS includes: –
I. Billing systems to send invoices to customer
II. Systems to calculate the weekly and monthly payroll and tax payments
III. Production and purchasing systems to calculate raw material requirements
IV. Stock control systems to process all movements into, within and out of the business
V. Automated Teller Machine (ATM)
VI. Electronic Point of Sale (POS)
VII. Airline reservation Systems
Characteristics / Features of Transaction Processing System
i. Deals with detailed data
ii. Their Output is the input of MIS
iii. They are present oriented.
iv. They are internal oriented i.e. deals with internal activities of the organization.
v. Deal with structured decision / operational decision.
vi. Are found at the operational level of management

NB/ Each department in an organization has its own Transaction Processing System

MANAGEMENT INFORMATION SYSTEM / MANAGEMENT REPORTING SYSTEM
This system is designed to produce reports about the operations and finances of all level of management in a company. Management report system helps the manager of the company to compare the performance of the company with the past year’s performance and with the expected performance. In this way, the manager can evaluate their own performance and work on improving the performance of the company. This report is used by upper management to compare the financial output and its efficiency of operations with the set goals for the company. This is a framework of both computers and human based information systems that gathers processes and reports timely accurately and relevant, information for decision making at the various levels of management. It can also be defined as a set of formalized procedures designed to provide managers at all levels with appropriate information from internal and external sources to enable them make timely and effective decisions. Mainly, concerned with internal source of information and take data from the Transaction Processing System and summarized it into a series of management report. MIS reports tend to be used by middle management and  operational supervisors.

Management information system Reports
a. Schedule/Periodic/Routine Reports – these are reports produced on regular basis e.g. annually, semiannually,
monthly etc. They are produced at predetermined intervals.
b. On Demand / Ad hoc Reports – these are reports produced on need or on request. They are normally produced to meet irregular needs of the organization e.g. before giving a loan a report on the customer’s account may be requested for.
c. Exceptional Reports – These are reports produced when certain unusual conditions occur. E.g. if the invention goes to the re-order point, it may trigger the system to produce a report to request for a new order.
d. Predictive Reports – These are reports that indicate what is to happen in future. They are normally useful for planning purposes e.g. budget and financial statements.
e. Summary Reports – These are reports that show totals and trends e.g. reports showing the total sales by office, products etc.

Examples of MIS includes: –
I. Process control systems
II. Human Resource Management systems
III. Sales Management Systems
IV. Inventory control Systems
V. Enterprise resource planning systems
VI. Management reporting systems
Characteristics of Management Information System
i. They have little analytical capability.
ii. They are report oriented.
iii. They handle more summarized information compared to the TPS.
iv. They have internal rather than external orientation.
v. Their input is output from TPS.
vi. They support structured and semi-structured decision both at operational level and at middle level.
vii. They are relevant at the strategic, tactical and operational levels.
Types of Management information system
• Strategic Business Unit (MIS) –this supports a single division of business unit which is strategic i.e. it is unit oriented
• Coordinating MIS – this is used by middle level management to coordinate strategic and operational activities.
• Policy / planning MIS – This is used by top level managers for planning purposes.

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COMPONENTS OF INFORMATION SYSTEMS

COMPONENTS OF INFORMATION SYSTEMS

The main components of information systems are computer hardware and software, telecommunications, databases and data warehouses, human resources, and procedures. The hardware, software, and telecommunications constitute information technology (IT), which is now ingrained in the operations and management of organizations.
An Information system is a combination of hardware and software and telecommunication networks that people build to collect, create and distribute useful data, typically in an organizational, it defines the flow of information within the system. The objective of an information system is to provide appropriate information to the user, to gather the data, processing of the data and communicate information to the user of the system.

Components of the information system are as follows:
1. Computer Hardware:
Physical equipment used for input, output and processing. What hardware to use it depends upon the type and size of the organization. It consists of input, an output device, operating system, processor, and media devices. This also includes computer peripheral devices.
2. Computer Software:
The programs/ application program used to control and coordinate the hardware components. It is used for  analyzing and processing of the data. These programs include a set of instruction used for processing information.
Software is further classified into 3 types:
1. System Software
2. Application Software
3. Procedures
3. Databases:
Data are the raw facts and figures that are unorganized that are and later processed to generate information. Software are used for organizing and serving data to the user, managing physical storage of media and virtual resources. As the hardware can’t work without software the same as software needs data for processing. Data are managed using Database management system.
Database software is used for efficient access for required data, and to manage knowledge bases.
4. Network:
• Networks resources refer to the telecommunication networks like the intranet, extranet and the internet. These resources facilitate the flow of information in the organization.
• Networks consists of both the physicals devises such as networks cards, routers, hubs and cables and software such as operating systems, web servers, data servers and application servers.
• Telecommunications networks consist of computers, communications processors, and other devices interconnected by communications media and controlled by software.
• Networks include communication media, and Network Support.
5. Human Resources:
It is associated with the manpower required to run and manage the system. People are the end user of the  information system, end-user use information produced for their own purpose, the main purpose of the information system is to benefit the end user. The end user can be accountants, engineers, salespersons, customers, clerks, or managers etc. People are also responsible to develop and operate information systems. They include systems analysts, computer operators, programmers, and other clerical IS personnel, and managerial techniques.

6. Procedures:
These are policies that govern operation of a computer system. Procedures are to people while software is to hardware.

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INFORMATION SYSTEM IN AN ENTERPRISE

OVERVIEW OF INFORMATION SYSTEM
Information system, an integrated set of components for collecting, storing, and processing data and for providing information, knowledge, and digital products. Business firms and other organizations rely on information systems to carry out and manage their operations, interact with their customers and suppliers, and compete in the marketplace.
An information system can also be defined as a set of interrelated and interdependent components working together to collect (or retrieve), process, store, and distribute information to support decision making in an organization.
It is a combination of hardware software and telecommunication networks to collect create and distribute
useful data typically in an organization setup.
Information system may also help managers and workers to analyze problems, visualize complex subjects and create new products.
Business System – A business system is defined as a combination of related subsistence consisted of a series of operations arranged in a logical sequence to achieve a particular purpose.
As information systems enabled more diverse human activities, they exerted a profound influence over society. These systems quickened the pace of daily activities, enabled people to develop and maintain new and often more-rewarding relationships, affected the structure and mix of organizations, changed the type of products bought, and influenced the nature of work. Information and knowledge became vital economic resources. Yet, along with new opportunities, the dependence on information systems brought new threats. Intensive industry innovation and academic research continually develop new opportunities while aiming to contain the threats.
A system can be defined as a collection of procedures, activities working together to achieve a common objective. Can also be defined as an organized interactive and interdependent set of components working together to achieve the same goal.
Data – Raw facts and figure about a particular subject or entity. It needs to be processed before it can be turned to something useful. Data comes in many forms-numbers words, symbols. Data relates to transactions, events and facts.
Information -Information is data that has been processed in such a way as to be meaningful to the person who receive it.

Qualities of good information
i. It should be relevant i.e. it should be applicable for the purpose intended.
ii. Completeness- Information should contain all important facts.
iii. Accuracy – Information should be correct and without errors.
iv. Cost Effective – Benefit of particular information must exceed the cost of collecting information.
v. Timeliness – It should be available when required.
vi. Secure – Information should be protected against unauthorized users;
vii. Availability- It should be accessible to those who need it.
viii. Flexibility-Information should be applicable in a number of ways.

Types of Decisions

1. Structured or Programmed Decision: These are decision made on the basis of predetermined set of rules and procedures. I.e. rules and procedure are known in advance. No human judgment is required and they apply to the low-level operational managers.
2. Non-Programmed / unstructured Decisions: These are non-routine decisions which are not made based on predetermined rules and procedures. They require the use of human judgment and are made
by the top-level managers. Decisions made in this case are long term decisions.

3. Semi-structured decision: These are partially programmed and partially non-programmed decision. They involve the element of human judgment and sometimes use predetermined or predefined set of procedures. An example would be pricing would be pricing, production etc.
Level of Management
There four levels of management

Strategic Level Management / top level Systems
They require Strategic information which they use to determine the resources the organization employs and how they have been employed. They are mainly concerned with long term planning and making strategic decision. They help managers to tackle and address strategic issues of long-term values within the organization and the external environment.
Management level / Tactical level System
They require tactical information which they use to determine how the resources of an organization should be employed and to monitor how they have been employed. They serve controlling, monitoring, decision making and administrative function within an organization. Their duty is to oversee supervisor and to make tactical decisions.

Knowledge level system
They support organization knowledge and data workers. They help businesses to integrate new knowledge and help control the flow of paperwork.
Operational level systems
They keep track of elementary or basic activities in an organization e.g. Sales, periodic decisions, flow of money in and out, production schedules, order processing etc.

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TRANSITION GUIDELINES UNDER THE REVISED STRUCTURE OF EXAMINATIONS

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INTRODUCTION

  • These transitional guidelines are aimed at providing guidance to current students in the Certificate examination (CAMS), Diploma examinations (ATD, DICT and DCM) and Professional examinations (CPA, CS, CIFA, CICT and CCP) in their transition to the revised syllabuses after administration of the last examinations under the current syllabuses. They are also aimed at guiding current students wishing to book early for the examinations under the new syllabus. In addition, the guidelines provide for transition of graduates of Kasneb after the August 2021 who wish to register for any other Kasneb qualification.
  • Credits will be retained for papers that have been retained in the syllabus under the same level, or in cases where related papers are introduced to replace the current ones, provided there has been no substantive change in content.
  • Credits for papers that have moved to higher levels will be treated as exemptions to the candidate provided no substantive change in content has been effected.
  • Referrals will be transferred to the same or related papers under the same level of the examination.
  • Credits obtained in the August 2021 sitting will be retained for candidates under the revised syllabuses.
  • Where a candidate has a referral in a paper which has not been retained, the candidate will be required to sit any new paper introduced provided the new paper is considered core to the qualification. In any other instances, the candidates will be advised accordingly while the Board retains the discretion to require the candidate to sit such other paper considered core to the qualification.
  • Monies paid by candidates for exemptions in papers which are no longer in the syllabus, whether in their current or related forms, or for papers which have been moved to a lower level which the candidate has already finished, will be credited to the candidate.
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TRANSITION GUIDELINES UNDER THE REVISED STRUCTURE OF EXAMINATIONS

INTRODUCTION

TRANSITION GUIDELINES UNDER THE REVISED STRUCTURE OF EXAMINATIONS

1. These transitional guidelines are aimed at providing guidance to current students in the Certificate examination (CAMS), Diploma examinations (ATD, DICT and DCM) and Professional examinations (CPA, CS, CIFA, CICT and CCP) in their transition to the revised syllabuses after administration of the last examinations under the current syllabuses. They are also aimed at guiding current students wishing to book early for the examinations under the new syllabus. In addition, the guidelines provide for transition of graduates of Kasneb after the August 2021 who wish to register for any other Kasneb qualification.

2. Credits will be retained for papers that have been retained in the syllabus under the same level, or in cases where related papers are introduced to replace the current ones, provided there has been no substantive change in content.
3. Credits for papers that have moved to higher levels will be treated as exemptions to the candidate provided no substantive change in content has been effected.
4. Referrals will be transferred to the same or related papers under the same level of the examination.
5. Credits obtained in the August 2021 sitting will be retained for candidates under the revised syllabuses.
6. Where a candidate has a referral in a paper which has not been retained, the candidate will be required to sit any new paper introduced provided the new paper is considered core to the qualification. In any other instances, the candidates will be advised accordingly while the Board retains the discretion to require the candidate to sit such other paper considered core to the qualification.
7. Monies paid by candidates for exemptions in papers which are no longer in the syllabus, whether in their current or related forms, or for papers which have been moved to a lower level which the candidate has already finished, will be credited to the candidate

BROAD TRANSITION GUIDELINES FOR EACH QUALIFICATION
1. CERTIFICATE IN ACCOUNTING AND MANAGEMENT SKILLS (CAMS)
(a) A candidate who will have passed all the four (4) papers in CAMS Level I will proceed to Level II of the revised CAMS examination and sit for the three papers.
(b) A candidate who has not passed a single paper in CAMS Level I will remain in Level I under the revised CAMS syllabus and sit all the four (4) papers in that level.
(c) A candidate with a referral in any of the four (4) papers in CAMS Level will transfer the referral to the equivalent paper(s) in the revised CAMS Level I as explained in the specific transition guidelines below:
(c) A candidate who will have passed all the three (3) papers in CAMS Level II will graduate and will be eligible to transit to the revised ATD examination under Level II (exempted in ATD Level I).
2. ACCOUNTING TECHNICIANS DIPLOMA (ATD)
a) A candidate who will have passed all the four (4) papers in ATD Level I will proceed to Level II of the revised ATD examination and sit for the four papers. Similarly, a candidate who will have passed all the four (4) papers in ATD Level II will proceed to Level III of the revised ATD examination and sit for the four papers.
b) A candidate who will not have passed a single paper in ATD Level I, ATD Level II or ATD Level III will remain in the same Level as applicable under the revised ATD syllabus and sit all the four (4) papers in that same level.
c) A candidate with a referral in any of the four (4) papers in ATD Level I, II or III will transfer the referral to the equivalent paper(s) in the revised ATD syllabus or otherwise as explained in the specific transition guidelines below.
d) A candidate who will have passed all the four (4) papers in ATD Level III will graduate and will be eligible to transit to the revised CPA Intermediate Level II (exempted in CPA Foundation Level).
3. CERTIFIED PUBLIC ACCOUNTANTS (CPA)
(a) A candidate who will have passed all the six (6) papers in CPA Part I will proceed to CPA Intermediate Level and sit for the papers, subject to any exemptions. Similarly, a candidate who will have passed all the six (6) papers in CPA Part II as at August 2021 will proceed to CPA Advanced Level and sit the six papers which have been retained from the old syllabus as explained in the broad principles, subject to any exemptions.
(b) A candidate who will not have passed a single paper in CPA Part I, CPA Part II or CPA Part III will remain in the same Level as applicable under the revised CPA syllabus and sit all the papers in that same level, subject to the provisions under CPA Part III.
(c) A candidate with a referral in any of the six (6) papers in the current CPA Parts I, II or III will transfer the referral to the equivalent paper(s) in the revised CPA syllabus or otherwise as explained in the specific transition guidelines.
(d) A candidate who will have passed all the six (6) papers in CPA Part III after the August 2021 sitting will graduate and will be eligible to sit any of the other professional qualifications or the new post qualifications.
(e) All current students who are already in CPA Part III will be granted one year to complete the CPA syllabus as per the current structure, up to and including the August 2022 sitting. These candidates will not be required to specialise; however, the papers will be based on revised content (not current content). The candidates will not be
subjected to the additional requirements for qualifications under CPA. However, after the August 2022 sitting, the new requirements will apply to those who will not have completed the qualification. Further transition guidelines for the current group of CPA Part III students who will not have completed CPA Advanced Level by August 2022 will be issued at a later date.
(f) All students who will enter CPA Advanced Level in January 2022 (those who sit CPA Intermediate Level in December 2021 and Pass, and those who will have completed CPA Part II earlier but will not have started CPA Advanced Level) will start specialising in January 2022 and thereafter meet the requirements for the Practical
Paper on Data Analytics among other requirements that will apply after the April 2022 sitting (for this particular group) under the new CPA syllabus.

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CPA JULY 2021 ADVANCE COPY SYLLABUS

CPA SYLLABUS ADVANCE EDITIONFullscreen Mode

 

FOUNDATION LEVEL

 

Paper No. 1                 Financial Accounting                                                            3

Paper No. 2                 Communication Skills                                                           6

Paper No. 3                 Introduction to Law and Governance                                9

Paper No. 4                 Economics                                                                              13

Paper No. 5                 Quantitative Analysis                                                           18

Paper No. 6                 Information Communication Technology                          21

 

INTERMEDIATE LEVEL

 

Paper No. 7                 Company Law                                                                           24

Paper No. 8                 Financial Management                                                           27

Paper No. 9                 Financial Reporting and Analysis                                         32

 Paper No. 10               Auditing and Assurance                                                          34

Paper No. 11               Management Accounting                                                         40

Paper No. 12               Public Finance and Taxation                                                  43

 

ADVANCED LEVEL

 

Paper No. 13               Leadership and Management                                                 47

Paper No. 14               Advanced Financial Reporting and Analysis                        51

Paper No. 15               Advanced Financial Management                                          53

Paper No. 16 (S1)       Advanced Taxation                                                                   57

Paper No. 16 (S2)       Advanced Auditing and Assurance                                        60

Paper No. 16 (S3)       Advanced Management Accounting                                      63

Paper No. 16 (S4)      Advanced Public Financial Management                               65

Paper No. 17              Business Data Analytics (Practical) – to be examined after April 2022

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BUSINESS LAW PAST PAPERS

CPA PART I SECTION 1

 

CS PART I SECTION 1

 

CCP PART I SECTION 1

 

BUSINESS LAW

 

MAY 2021

MONDAY: 17 May 2021.                                                               Time Allowed: 3 hours.

 Answer any FIVE questions.                                       ALL questions carry equal marks.

 

QUESTION ONE

  1. Explain four features of the civil law system.                           (8 marks)
  2. In the context of administrative law, highlight six rights that the administrator might accord any person against whom administrative action is to be taken. (6 marks)
  3. Explain six rules relating to presentation for acceptance of bills of exchange. (6 marks)

                                                                                                        (Total: 20 marks)

QUESTION TWO

Highlight six disputes which fall under the jurisdiction of the Employment and Labour Relations Court.      (6 marks)

Lilian Pendo walked into a pharmacy and asked Cassandra Kinga, the pharmacist, to supply her with medication that could cure her (Lilian’s) sore threat.

 

Required:

  • Describe five terms that are implied by law in the sale transaction above.   (10 marks)
  • Summarise four exceptions to the doctrine of caveat emptor.  (4 marks)

                                                                                                        (Total: 20 marks)

QUESTION THREE

In relation to the law of insurance:

Highlight four essential requirements for the contract to exist.         (4 marks)

List six principles of a contract of insurance, apart from the essentials of a valid contract. (6 marks)

Identify four common characteristics of law.                                                 (4 marks)

Explain three types of delegated legislation.                           (6 marks)

                                                                                                        (Total: 20 marks)

 

QUESTION FOUR

State five grounds for the dissolution of a partnership without the intervention of the-court.                                                                                                          (5 marks)

With reference to negotiation as an alternative dispute resolution (ADR) mechanism:

Identify five qualities of a good negotiator.                               (5 marks)

Outline six objectives of the ADR system.                               (6 marks)

Explain two types of conciliation.                                                (4 marks)

                                                                                                        (Total: 20 marks)

 

 

QUESTION FIVE

Explain three ways in which terms might be implied in a contract.              (6 marks)

 

On 20 January 2021, Joseph Mita entered into a written agreement with Zoa Juma in which Zoa Juma agreed to smuggle some goods into the country for Josheph Mita by the end of March 2021. Joseph Mita promptly paid Zoa Juma the agreed consideration of Sh.500,000 in full, but Zoa Juma has reneged on the deal. Joseph Mita feels aggrieved and intends to sue Zoa Juma.

 

Analyse the legal principles applicable in the above case and advise Joseph Mita accordingly.                        (8 marks)

Summarise six circumstances under which the principal might unilaterally cancel an agency relationship without being liable to the agent for breach of contract.                                                  (6 marks)

                                                                                             (Total: 20 marks)

 

QUESTION SIX

In the context of intellectual property (IP) law:

Define the term “infringing copy”.                                                   (2 marks)

Identify four works that are eligible for copyright.                 (4 marks)

 

Outline six advantages of a contract of guarantee.           (6 marks)

 

Explain four conditions which must be satisfied before a defendant can resort to private defence in tort cases.

(8 marks)

                                                                                             (Total: 20 marks)

 

QUESTION SEVEN

Outline five rules that govern the completion of a hire purchase agreement. (5 marks)

(i) Outline four essential ingredients of the concept of strict liability.                                                (4 marks)

(ii)     Highlight three exceptions to the rule of strict liability.                                                                  (3 marks)

 

In the context of the law of contract, explain the meaning of the following terms:

 

  • Discharge                                                        (2 marks)
  • Termination                                                    (2 marks)
  •   Puff                                                                (2 marks)
  •   Representation                                              (2 marks)

                                                                                             (Total: 20 marks)

 

 

 

CPA PART I SECTION 1

 

CS PART I SECTION 1

 

CCP PART I SECTION 1

 

BUSINESS LAW

 

November 2020

 

QUESTION ONE

 

(a) Generally, there is no implied condition as to fitness for any as purpose of the goods supplied.

 

Outline four exceptions to the peel rule above.                                                  (8 marks)

 

(b) Enumerate four duties of the seller under the cost, insurance and freight contracts of sale.                                                                                                                   (4 marks)

 

(c) In the context of sources of law:

 

(i) Explain two forms that a persuasive precedent might take.                        (2 marks)

 

(ii) Itemise six components of a judicial precedent (judgment).                     (6 marks)

 

(Total: 20 marks)

 

QUESTION TWO

 

(a) (ii) Highlight six similarities between law and morality:                             (6 marks)

 

(ii) Identify four ways in which law might be classified.                                    (4 marks)

 

(b) Lady Nadia went for child delivery at Bado Hospital, upon arrival and examination, the doctor recommended that she would undergo an emergency caesarian section. The doctor successfully carried out the operation. Two days later she had persistent pain and after undergoing an x-ray examination in Sasa Hospital, it was discovered that the doctor forgot a small pair of scissors in her womb.

 

Lady Nadia is aggrieved and intends to sue the doctor. Advise Nadia by:

 

(i) Identifying the specific wrong the doctor might have committed and the law applicable.                                                                                               (3 marks)

 

(ii) Explaining the essential elements of the wrong identified in (i) above. (6 marks)

 

(iii) Determining the most suitable remedy available to Lady Nadia.            (1 mark)

(20 marks)

 

 

QUESTION THREE

 

(a) Distinguish between a “Limited Liability Partnership” (LLP) and a “General Partnership.                                                                                                      (8 marks)

 

(b) (i) Explain the difference between an “offer” and “invitation to treat”. As : (2 marks)

 

(ii) Samuel Leo made an offer to purchase David Kesho’s car. However, David Kesho upon accepting the offer was informed by Samuel that the offer was terminated. David did not understand how that was possible.

 

Advise David on the various ways in which an offer could be terminated.  (10 marks)

(Total: 20 marks)

 

QUESTION FOUR

 

(a) Describe the requirements that an administrative body must meet in making an administrative decision in order to avoid a review of its decision by the courts.      (6 marks)

(b) In the context of negotiable instruments:

 

(i) Outline three parties to a bill of exchange.                                                       (3 marks)

 

(ii) Identify five rules governing presentation of a bill of exchange for payment.   (5 marks)

 

(c) Highlight six powers of the arbitrator in a dispute referred to arbitration.     (6 marks)

(Total: 20 marks)

QUESTION FIVE

 

(a) i) Identify six duties of a lessor under a lease agreement.                                (6 marks)

 

(i) ‘State four defences to copyright infringement.                                           (4 marks)

 

(b) In relation to the law of insurance:

 

(i) Define the term “subrogation”.                                                                  (2 marks)

 

(ii) Discuss the concept of the law of large numbers as a principle of insurance.       (8 marks)

(Total; 20 marks)

 

QUESTION SIX

 

(a) With specific reference to the law of agency:

 

i) Outline four circumstances under which an agent may be held personally liable to third parties.   (4 marks)

 

(ii) Explain four ways in which an agency relationship may terminate.              (8 marks)

 

(b) i) Distinguish between a “contract of indemnity” and a “contract of guarantee”.     (4 marks)

(ii) Outline four remedies for breach of the contract of indemnity.                      (4 marks)

(Total: 20 marks)

 

QUESTION SEVEN

 

(a) Outline three principles governing acquisition of the domicile of origin.        (6 marks)

 

(b) Describe four rules governing the completion of a hire purchase agreement. (8 marks)

 

(c) Identify six types of courts in your country.                                                     (6 marks)

(Total: 20 marks)

 

 

 

CPA PART I SECTION 1

CS PART KSECTION 1

CCP PART I SECTION 1

BUSINESS LAW

QUESTION ONE

(a)      Outline four ways through which the Supremacy of the Constitution is manifested.   (4 marks)

(b)      Identify eight sources of law in your country.                                                                            (8 marks)

(c)       With specific reference to administrative law:

  1. Distinguish between “substantive ultra vires” and “procedural ultra vires”. (4 marks)
  2. Discuss four ways in which the independence of the Judiciary is promoted.   (4 marks)

(Total: 20 marks)

QUESTION 2

Mutuku employed Mwanzia as a petrol tanker driver. While petrol was being off-loaded from the tanker at a petrol station, Mwanzia, who was standing nearby, lit a cigarette. Unfortunately, the petrol tanker caught fire and burnt the whole petrol station and injured several people.

Mpole, the owner of the petrol station, is angry and seeks your advice on whom he can sue.

Advise Mpole.          (10 marks)

In relation to sale of goods:

  1. Outline four circumstances when a buyer might reject the goods and repudiate the contract.                                                                                                                     4 marks)
  2. Explain three circumstances under which the unpaid seller might exercise his right of lien.                                                                                                               (6 marks)

(Total: 20 marks)

 

 

QUESTION THREE

(a)In relation to the law of contract:

Explain three rules that govern the measure of damages for breach of contract.     (6 marks)

Alex agreed to paint Angela’s house at an agreed contract price. When Alex had finished the work, Angela discovered that although most of the painting was satisfactory, Alex had forgotten to apply a coat of gloss paint on one of the doors. Alex fell sick and could not complete the work:

Angela has refused to pay Alex the contract price claiming that he has not completed the work.

Advise Alex on the legal position.                                                                                                       (8 marks)

(b’ )     Explain three characteristics of the contract of guarantee.                               (6 marks)

(Total: 20 marks)

QUESTION FOUR

(a)In the context of classification of law, state:

  • Four modes of sentencing that a court might impose on an offender.    (4 marks)
  • Four modes of judgement that a plaintiff might be awarded.       (4 marks)

 

(b)With reference to the law of insurance

  • Summarise four circumstances under which the duty of disclosure is justified.       (8 marks
  • Outline four conditions that must be met for the principle of “contribution” to apply.          (4 marks)

(Total: 20 marks)

 

QUESTION FIVE

  • Describe four circumstances that should exist in order for a mediation to be termed as “International Mediation”.                                                (8 marks)

 

With reference to the court system in your country:

  • Identify three superior courts. (3 marks)
  • Summarise five grounds upon which a judge of a superior court might be removed from office. (5 marks)
  • Highlight four forms that a qualified acceptance might take.                      (4 marks)

(Total: 20 marks)

 

QUESTION SIX

  1. Explain four differences between an “incorporated association” and an “unincorporated association”. (8 marks)
  2. Highlight four circumstances in which the principle of “delegate non potest delegare” does not apply in the law ofagency.                                                       (4 marks)
  3. Describe two conditions and two warranties that are implied in a hire purchase contract. (8 marks)

(Total: 20 marks)

QUESTION SEVEN

(a)       With reference to the law of property:

  • Outline three conditions for the remedy of statutory power of sale. (3 marks)
  • List three ways in which co-ownership might be terminated.          (3 marks)
  • Explain the two types of chattels personal.                                (4 marks)

(b)       With reference to partnerships:

  • Identify five ways in which a person shall cease to be a partner. (5 marks)Highlight five clauses which might be found in a partnership agreement. (5 marks)

(Total: 20 marks)

 

 

CPA PART I SECTION 1

CS PART I SECTION 1

CCP PART I SECTION 1

BUSINESS LAW

MONDAY: 20 May 2019.                                              Time Allowed: 3 hours.

 

Answer any FIVE questions.        ALL questions carry equal marks.

QUESTION ONE

(a) Brutus Okeka purchased a radio from Dancing Spoon Ltd. on hire purchase terms. The purchase price was Sh.45,000. He paid a down payment of Sh.5,000 and the balance was to be paid in monthly instalments of Sh.5,000. Brutus Okeka defaulted after consistently paying the required instalments for a period of six months. Dancing Spoon Ltd. promptly repossessed the radio. Brutus Okeka feels aggrieved and seeks your advice.

Analyse the legal principles applicable in the above case and advise Brutus Okeka.

(10 marks)

(b) Explain four features necessary for agency of necessity to exist.                     (4 marks)

(c) Describe three types of authority that an agent has.                                                       (6 marks)

(Total: 20 marks)

QUESTION TWO

(a) David Boka is the proprietor of Daily Mail Newspaper which published an article two weeks ago to the effect that Rose Nylon, the Chief Executive Officer of a child welfare organisation had embezzled shillings five million from the organisation to purchase a private residential house. Investigations revealed that Rose Nylon bought the house out of a loan advanced to her by Fast Bank and secured on the house. Rose Nylon is aggrieved and seeks your legal advice.

Advise Rose Nylon.                                                                                           (10 marks)

(b) Distinguish between “substantive” and “procedural” law.                                (4 marks)

(c) Explain three reasons why Parliament delegates law making powers.                (6 marks)

                                                                                                                      (Total: 20 marks)

QUESTION THREE

(a) With reference to the law of tort:

(i) Explain the legal principle in the rule of Rylands V. Fletcher.                           (4 marks)

(ii) Describe three defences available to a person sued in an action brought under the rule in (a) (i) above.                                                                                                        (6 marks)

(b) In relation to the law of contract, explain four elements of an enforceable contract.                            (4 marks)

(c) Examine the principles relating to contractual capacity of minors.                               (6 marks)

(Total: 20 marks)

(ii) An incorporated association is an association of persons recognised as a legal entity which has its own rights and is subject to obligations.

With reference to the above statement, explain two ways in which an incorporated association might be brought into existence.                                                              (4 marks)

                                                                                                                      (Total: 20 marks)

QUESTION FOUR

(a)(i) Highlight six types of inventions which might not be patented.                    (6 marks)

(ii) List four property rights that might be created by a contract over a piece of land.                             (4 marks)

(b) (i)Explain two differences between a “private company” and a “public company”.

(ii) An incorporated association is an association of persons recognised as a legal entity which has its own rights and is subject to obligations.

With reference to the above statement, explain two ways in which an incorporated association might be brought into existence.                                                             (4 marks)

(Total: 20 marks)

QUESTION FIVE

(a) In the context of sale of goods contract:

(i) Outline five remedies of the unpaid seller.                                                  (5 marks)

(ii) Explain three ways in which a buyer is deemed to have accepted goods.   (3 marks)

(iii)  Define the term “auction sale”.                                                                 (2 marks)

 

(b) State four powers of the Court of Appeal.                                                         (4 marks)

(c) Discuss three advantages and three disadvantages of tribunals.                        (6 marks)

(Total: 20 marks)

 

QUESTION SIX

(a) In relation to the law governing negotiable instruments, explain three types of endorsements that might be made on a bill of exchange.                                (6 marks)

(b) Highlight four similarities between “arbitration” and “mediation” as means of resolving commercial disputes.                                                                                           (8 marks)

(c)  Summarise three rights that the guarantor has against the principal debtor       (6 marks)

                                                                                                                                 (20 marks)

QUESTION SEVEN

(a) Explain the concept of causa proxima (proximate cause) as a principle of insurance.                                   (4 marks)

(b) Describe four consequences of dissolution of a partnership firm.                                (8 marks)

(c) Summarise four actions that cannot be undertaken by a limited partner in a limited partnership.            (4 marks)

(d) List four examples of law which fall under criminal law.                                   (4 marks)

                                                                                                                      (Total: 20 marks) 

 

 

CPA PART 1 SECTION 1

CS PART I SECTION 1

CCP PART 1 SECTION 1

BUSINESS LAW

MONDAY: 26 November 2018.                                                       Time Allowed: 3 hours.

Answer any FIVE questions.                                         ALL questions carry equal marks.

 

QUESTION ONE

(a) Outline six properties of law.

(b) In relation to the sources of law:                                                                      (6 marks)

(i) Distinguish between an “amendment” and a “repeal” of a law.               (4 marks)

(ii) Identify four examples of persuasive precedents.                                   (4 marks)

(c) List six instances when a court might review an administrative action.

(6 marks)

(Total: 20 marks)

QUESTION TWO

(a) Explain the meaning of the term “written law”.                                                   (4 marks)

(b) The legislative power of parliament is exercisable through bills passed by the National Assembly.

With reference to the above statement, explain three types of bills that might be presented to parliament in your country.                                                           (6 marks)

(c) Outline six common servitudes under the law of property.                                           (6 marks)

(d) State four advantages of unincorporated associations.                                       (4 marks)

(Total: 20 marks)

QUESTION THREE

(a) In the context of hire purchase contracts:                                                             (4 marks)

(i) Explain the meaning of a “conditional sale agreement”.                                         (4 marks)

(ii) Describe six features of a conditional sale agreement.                               (6 marks)

(b) Outline six liabilities of a minor who has been admitted in the benefits of a partnership.       (6 marks)

(c) Identify four grounds upon which a valid treaty might be invalidated under international law.         (4 marks)

                                                                                                                    (Total: 20 marks)

QUESTION FOUR

(a) In relation to negotiable instruments, discuss three acts that might be held to amount to negligence on the part of the collecting banker.                                                 (6 marks)

(b) Explain five circumstances under which an agent’s action which was initially unauthorised might be subsequently ratified by his principal so as to become binding.                                               (10 marks)

(c) Outline four ways in which a surety might be discharged   front a contract of guarantee.                          (4 marks)

                                                                                                                   (Total: 20 marks)

QUESTION FIVE

(a) Ukulima Limited created the position of managing director but no one was appointed to the position. Brian Bundi, a director, with the knowledge of the other directors, purported to act as the Managing Director and hired Mjengo Limited to do some work for the company. Mjengo Limited has now demanded for payment for the work done but Ukulima Limited has refused to pay stating that Brian Bundi had no authority to act on the company’s behalf.

Advise Mjengo Limited on the legal position.                                                   (8 marks)

(b) List six advantages of using mediation in reaching a settlement in commercial disputes.                             (6 marks)

(c) Outline six special powers of the High Court in addition   to the jurisdictional ones identified in the Constitution of your country.                                                        (6 marks)

                                                                                                                    (Total: 20 marks)

 

QUESTION SIX

(a) In relation to the law’ of contract, explain four ways in which a contract might be discharged.                  (8 marks)

(b) Tom Obonyo wrote to Jerry Katana offering to sell his car to him at Sh.500,000. Jerry Katana accepted Tom Obonyo’s offer subject to the price being reduced to Sh.450,000. It has become apparent that Tom Obonyo is not willing to sell the car at Sh.450,000. Jerry Katana now writes to Tom Obonyo agreeing to buy the car at Sh.500,000 but Tom Obonyo responds that he has already sold it to a third party. Jerry Katana is upset and comes to you for advice.

Advise Jerry Katana on the legal position.                                                      (8 marks)

(c) Explain the meaning of the following terms as used in international contracts of sale:

(i) Free Alongside Ship (FAS).                                                                     (2 marks)

(ii) Free On Board (FOB).                                                                            (2 marks)

                                                                                                                    (Total: 20 marks)

QUESTION SEVEN          

(a) With reference to the law of tort:

(i) State the meaning of the term “defamation”.                                       (2 marks)

(ii) Explain the two forms which defamation could take.                         (4 marks)

(iii) Discuss three essential aspects of the defence of fair comment in an action for defamation.                     (6 marks)

(b) Explain four ways in which an insurance contract could be classified.         (8 marks)

                                                                                                                  (Total: 20 marks)

 

 

 

 

 

 

CPA PART I SECTION 1

CS PART I SEC TION I

CCP PART I SECTION I

COMMERCIAL LAW

 

MONDAY: 21 May 2018.                                                              Time Allowed: 3 hours.

Answer any FIVE questions.                                        ALL questions carry equal marks.

 

QUESTION ONE

(a) With specific reference to sources of law:

(i) Explain three advantages of an unwritten constitution over a written one.    (6 marks)

(ii) Distinguish between “obiter dicta” and “ratio decidendi”.                           (4 marks)

(b) Highlight six differences between a “co-operative society” and  a “partnership”.

(6 marks)

(c) Highlight four consequences of incorporation of companies.                           (4 marks)

                                                                                                                  (Total: 20 marks)

QUESTION TWO

(a) Highlight six functions of the judiciary in your country.                                  (6 marks)

(b) With regard to the doctrine of separation of powers, state four functions of the  executive.                                                                                                     (4 marks)

(c) One of the important legal maxims in the application of the law of agency is expressed as: VA delegate cannot further delegate”.

In relation to the above statement, discuss five circumstances under which an agent might appoint a sub-agent.                                                                               (10 marks)

                                                                                                                   (Total: 20 marks)

 

 

QUESTION THREE

(a) In relation to the contract of sale of goods:

(i) Explain three categories of unascertained goods.                                     (6 marks)

(ii) Explain the meaning of the term “resale”.                                                 (2 marks)

(iii) State four circumstances when the unpaid seller might exercise the right of resale.                                    (4 marks)

(b) Discuss four areas of jurisdiction of the Environment and Land Court in your country.                             (8 marks)

                                                                                                                    (Total: 20 marks)

QUESTION FOUR

(a) Enumerate four rights of an indemnity holder in a contract of indemnity.                 (4 marks)

(b) State six circumstances under which a contract of guarantee might be declared void.                   (6 marks)

(c) Ken Jembc advertised the sale of his farm. He was approached by Peter Polea who wanted to buy the farm, in the course of negotiating the price, Peter Potca asked Ken Jembe how many sheep could be reared on the farm. Ken Jembc replied, “I have not used the farm for sheep rearing but I think it could support 2,000 sheep”. Peter Potea bought the farm and immediately, purchased 2,000 sheep to rear on it. However, the farm was unable to accommodate the sheep and Peter Potea is aggrieved. He intends to sue Ken Jembe for misrepresentation.

Advise Peter Potea.                                                                                             (10 marks)

                                                                                                                   (Total: 20 marks) 

QUESTION FIVE

(a) (i) In relation to the law of property, distinguish between ‘‘joint tenancy” and “tenancy in common”.                                                                                                          (4 marks)

(ii) Enumerate six lawful ways through which a person might acquire property other than by purchase.                                                                                                       (6 marks)

(b) With specific reference to the tort of trespass:

(i)  Identify two types of trespass to goods.                                                       (2 marks)

(ii) Discuss four defences available under the tort of trespass to goods.      (8 marks)

                                                                                                                 (Total: 20 marks)

QUESTION SIX

(a) Summarise four conditions that must be met before a partner in a firm could bind other partners in transactions with third parties.                                                                 (4 marks)

(b) Explain three obligations of a partner to his/her fellow partners.                     (6 marks)

(c) Under the Mire Purchase Act, certain provisions arc deemed void if contained in the hire purchase agreement.

With reference to the above statement, explain three such provisions.              (6 marks)

(d) Identify four branches of civil law.                                                                    (4 marks)

                                                                                                                     (Total: 20 marks)

QUESTION SEVEN

(a) (i) Highlight five duties of an insurer in a contract of insurance.                      (5 marks)

(ii) State five ways through which an insurance contract might be terminated.                                                (5 marks)

(b) Explain two circumstances under which a party might challenge an arbitral award in the High Court.                                                                                                          (4 marks)

(c) Summarise three ways of terminating a banker-customer relationship.          (6 marks)

                                                                                                                     (Total: 20 marks)

 

 

CPA PART 1 SECTION 1

CS PART I SECTION 1

CCP PART 1 SECTION 1

COMMERCIAL LAW

 

MONDAY: 27 November 2017.                                                   Time Allowed: 3 hours.

Answer any FIVE questions.                                     ALL questions carry equal marks.

QUESTION ONE

(a) With reference to the Sale of Goods Act, or the equivalent law on the sale of goods in your country:

(i) Explain the meaning of the rule “nemo dat quod non habet’’.                   (4 marks)

(ii) Discuss four exceptions to the rule in (a)(i) above.                                    (8 marks)

(b) Allan Bora, the proprietor of Pesa House, placed a warning sign outside the entrance to the building that the floors of the premises were slippery. Brian Mbiyo, who was in a hurry to attend classes in the building, did not see the notice. As Brian Mbiyo was rushing to class, he slipped, fell and fractured his hand. Brian Mbiyo is now seeking compensation from Allan Bora.

Advise Allan Bora on his legal position.                                                         (8 marks)

                                                                                                                  (Total: 20 marks)

QUESTION TWO

(a) With reference to the law of agency:

(i)            Distinguish between a “special agent” and a “general agent”.                    (2 marks)

(ii) Highlight five conditions which must be fulfilled for a principal to effectively ratify the acts of an agent.                                                                                  (5 marks)

(iii) Outline three obligations of an agent to the principal.                                (3 marks)

(b) (i) Summarise three basic principles of insurance.                                            (6 marks)

(ii)  Explain the meaning of the principle of double insurance.                      (4 marks)

                                                                                                              (Total: 20 marks)

QUESTION THREE

(a) (i) Explain two differences between “hire-purchase sale” and “credit sale”.  (4 marks)

(ii) Explain three duties of the hirer in a hire purchase agreement.                            (6 marks)

(b) Many clauses in a contract purport to exclude liability for injury, loss or damage.

Explain five rules which determine the effectiveness of such clauses.       (10 marks)

                                                                                                                 (Total: 20 marks)

QUESTION FOUR

(a) With reference to the law of intellectual property, discuss four advantages of registering an industrial design.                                                                                             (8 marks)

(b) With regard to administrative law:

(i) Explain the term “separation of powers”.                                                      (2 marks)

(ii) Summarise three grounds upon which courts might interfere with the decisions of an administrative body.                                                                                     (6 marks)

(c)       Describe the procedure of registering a primary society.                              (4 marks)

                                                                                                                     (Total: 20 marks)

QUESTION FIVE

(a) (i) List three functions of international treaties.                                               (3 marks)

(ii) Outline five sources of international law.                                                        (5 marks)

(b)       (i) Distinguish between “mediation” and “arbitration”.                               (4 marks)

(ii) Analyse four disadvantages of mediation over civil litigation.             (8 marks)

                                                                                                                    (Total: 20 marks)

QUESTION SIX

(a) Milka Pendo and Joseph Karani are partners carrying on business in the name and style of Moja Enterprises. Joseph Karani has nevertheless set up a similar competing business while retaining his partnership in Moja Enterprises. Milka Pendo feels aggrieved and intends to expel Joseph Karani from Moja Enterprises.

Analyse the legal principles applicable in the above case and advise Milka Pendo.

(10 marks)

(b) Hannah Asahani has received a document in her office which she is unable to identify. The document is dated 1 October 2017, written in Nairobi and addressed to Hannah Asahani by Peris Tunda in the following words: “Ten days after sight, pay to my order Sh.20,000 for value received”.

Required:

(i)        State the name of the above document.                                              (1 mark)

(ii)       Identify the three parties, in legal terms, to the above document.            (3 marks)

(iii)     Highlight six essentials of the above document.                                       (6 marks)

                                                                                                                 (Total: 20 marks)

QUESTION SEVEN

(a) Describe the jurisdiction of the Employment and Labour Relations Court (formerly the Industrial Court) in your country.                                                               (6 marks)

(b) With reference to the law of persons distinguish a “corporation” from an “unincorporated association”.                                                                           (8 marks)

(c) Highlight six reasons why the law is important in commercial transactions.     (6 marks)

                                                                                                                    (Total: 20 marks)

 

CPA PART I SECTION 1

CS PART 1 SECTION 1

CCP PART I SECTION I

COMMERCIAL LAW

MONDAY: 22 May 2017.                                                           Time Allowed: 3 hours.

Answer any FIVE questions.                                     ALL questions carry equal marks.

QUESTION ONE

(a) Alex Kornbo entered into a five year written lease agreement for office premises with Mercy Omagwa. After the end of the lease period, the parties agreed that Mercy Omagwa would continue occupying the office premises for another five years. On that basis, Mercy Omagwa made extensive renovations to the office premises. She installed new carpets, painted the premises and put in a new heating system.

Alex Kombo later changed his mind and told Mercy Omagwa to vacate the office premises claiming that the lease agreement has expired.

With specific reference to promissory estoppel in the law of contract, advise Mercy Omagwa on her legal rights.                                                                             (10 marks)

(b) Describe five grounds upon which a patent registration might be revoked.     (10 marks)

(Total: 20 marks)

QUESTION TWO

(a) With reference to the law on the sale of goods:

(i) Highlight two purposes of  incoterms.                                                        (6 marks)

(ii) Outline three duties of the seller under delivered at place (DAP) contracts of sale.                      (6 marks)

(iii) Describe five salient features of “price” in a sale of goods contract.                (6 marks)

(b) (i) Explain three conditions that should be fulfilled for agency by necessity to arise.                          (6 marks)

(ii) Identify two circumstances when an agency relationship might come to an end by an act of the parties.                                                                                          (6 marks)

                                                                                                                 (Total: 20 marks)

QUESTION THREE

(a) With reference to negotiable instruments:

(i) Highlight four types of endorsements that could be used on a bill of exchange.                   (4 marks)

(ii) Summarise three ways through which a bill of exchange might be discharged.                                              (6 marks)

(b) Describe four purposes of law.                                                                       (4 marks)

(c) One of the remedies available on breach of contract is action for specific performance. However, there are cases when the remedy might or might not be granted.

With reference to the above statement, identify three cases when specific performance might be granted and three cases when it might not be granted.                         (6 marks)

                                                                                                                  (Total: 20 marks)

 

QUESTION FOUR

(a) (i) Outline four types of partnerships.                                                                         (4 marks)

(ii) Explain three types of disclosures that the partners in a partnership must make.                  (6 marks)

(b) Discuss five circumstances under which the High Court might set aside an arbitral award.                    (10 marks)

                                                                                                       (Total: 20 marks)

QUESTION FIVE

(a) State four ways through which the independence of the judiciary might be actualised.                           (4 marks)

(b) Explain three advantages of the doctrine of separation of powers.                              (6 marks)

(c) Highlight three disadvantages of case law as a source of law.                          (6 marks)

(d) During legislation, a bill might either undergo assent or referral. Summarise the process of Presidential assent.                                                                                         (4 marks)

                                                                                                                     (Total: 20 marks)

 

QUESTION SIX

(a) Agnes Pure purchased a sewing machine from High Hopes Limited under a hire purchase agreement. High Hopes Limited did not disclose to Agnes Pure that the sewing machine was being let on second hand basis as it had been repossessed from another hirer. Agnes Pure took possession of the sewing machine but on reaching home, she realised that it was not in a working condition. When Agnes Pure read the terms of the hire purchase again, she discovered that High Hopes Limited had exempted themselves from any liability whatsoever.

Analyse the legal principles applicable in the above case and advise Agnes Pure who intends to sue High Hopes Limited.                                                                 (10 marks)

(b) Explain three conditions that must exist in order for a plaintiff to maintain an action for negligence.                                                                                                      (6 marks)

(c) Describe two defences available to a person who is being sued for nuisance.   (4 marks)

                                                                                                                    (Total: 20 marks)

QUESTION SEVEN

(a) With specific reference to the contract of insurance:

(i) Highlight six essentials of an insurance contract.                                         (6 marks)

(ii) State four types of marine insurance policies.                                            (4 marks)

(b) Explain two instances when the guarantor will not be held liable on the principal debt.                               (4 marks)

(c) Describe the composition and jurisdiction of the Environment and Land Court.            (6 marks)

                                                                                                                    (Total: 20 marks)

 

 

CPA PART I SECTION 1

CS PART I SECTION 1

CCP PART I SECTION 1

COMMERCIAL LAW

MONDAY: 21 November 2016.                                                 Time Allowed: 3 hours.

Answer any FIVE questions.                                    ALL questions carry equal marks.

 

QUESTION ONE

(a) Explain three rules courts apply in the interpretation of statutes.                     (6 marks)

(b) Describe three rules governing the liability of a retiring partner in the law of partnerships.                        (6 marks)

(c) With reference to natural justice, highlight eight rights of an accused person in criminal proceedings.    (8 marks)

                                                                                                                   (Total: 20 marks)

QUESTION TWO

(a) Sarah Ambuso and Haggah Mbone are business ladies whose offices are adjacent to each other. Recently, Sarah Ambuso accused Haggah Mbone of using magic in order to divert her customers to Haggah Mbone’s office. Immediately thereafter, Sarah Ambuso wrote and distributed several leaflets to the occupants of neighbouring offices in which she accused Haggah Mbone of being a devil worshipper. Haggah Mbone feels aggrieved and intends to sueSarah Ambuso

Analyse the legal principles applicable in the above case and advise Haggah Mbone.             (10 marks)

(b) Identify ten fiduciary duties imposed on an agent vvhen acting primarily on behalf of a principal.          (10 marks)

                                                                                                                   (Total: 20 marks)

 

QUESTION THREE

(a) Summarise four ways in which a contract might be discharged by operation of the law.                            (8 marks)

(b) Explain three advantages of statutes as a source of law.                                 (6 marks)

(c) Distinguish between “civil law” and “criminal law” on the basis of the following aspects:

(i) The parties.                                                                                                  (4 marks)

(ii) The burden of proof.                                                                                   (2 marks)

                                                                                                                  (Total: 20 marks)

QUESTION FOUR

(a) Discuss five circumstances under which a non-owner of goods might pass a valid title to the buyer in a sale of goods contract.                                                                (10 marks)

(b)       In relation to the law of property:

(i) Highlight four elements of a patentable invention.                                 (4 marks)

(ii) Explain three types of property in land.                                                 (6 marks)

                                                                                                                   (Total: 20 marks)

QUESTION FIVE

(a) Summarise four ways through which a person might lose citizenship in your country.                                 (8 marks)

(b) With reference to the court structure in your country, outline the hierarchy of the magistrate’s courts.    (4 marks)

(c) Describe four roles of the Attorney General in your country.                         (8 marks)

                                                                                                                 (Total: 20 marks)

QUESTION SIX

(a) Explain three duties of a bailee in a bailment.                                                (6 marks)

(b) Identify four legal consequences of non-registration of a hire purchase agreement.                                                                                              (4 marks)

(c) With reference to the law of insurance:

(i) Describe three grounds upon which the duty of disclosure is justified.       (6 marks)

(ii) Identify two principles of insurance that support the main principle of subrogation.                       (4 marks)

                                                                                                                   (Total: 20 marks)

QUESTION SEVEN

(a) Discuss the advantages and disadvantages of negotiation as a form of alternative dispute resolution.     (10 marks)

(b) Explain five circumstances when the authority of a banker to pay a cheque drawn on his bank is terminated.                                                                                             (10 marks)

                                                                                                                     (Total: 20 marks) 

 

CPA PART 1 SECTION I

CS PART I SECTION I

CCP PART 1 SECTION 1

COMMERCIAL LAW

 

MONDAY: 23 May 2016.                                                               Time Allowed: 3 hours.

Answer any FIVE questions.                                      ALL questions carry equal marks.

 

QUESTION ONE

(a) In relation to the sources of law:

(i) Explain the meaning of the term “common law”.                                           (4 marks)

(ii) State four characteristics that a custom under African customary law should satisfy to be enforceable.                                                                                          (4 marks)

(iii) Describe two types of judicial precedents.                                                  (4 marks)

(b) Discuss four grounds of an application for judicial review.                               (8 marks)

 

QUESTION TWO

(a) Damages are a common law remedy awarded in tort and are intended as compensation for a plaintiff’s loss.

In relation to the above statement, describe five categories of damages available to a plaintiff.                (8 marks)

(b) In relation to the court system in your country:

(i) State live superior courts.                                                                             (5 marks)

(ii) Explain the composition and jurisdiction of the Kadhi’s court.                  (5 marks)

                                                                                                                   (Total: 20 marks) 

 

QUESTION THREE

(a) Moses Mugo and Joshua Wafula are interested in venturing into business.

Required:

Advise them on three advantages of an artificial person over an unincorporated person.                                                           (6 marks)

(b) Explain four essential elements of an enforceable contract.                              (8 marks)

c) Identify three types of rights that a surety could enforce against a creditor in a contract of guarantee. (6 marks)

                                                                                                                      (Total: 20 marks) 

 

QUESTION FOUR

(a) With reference to settlement of disputes through commercial arbitration, summarise the form and content of an arbitral award.                                                                    (8 marks)

(b) With reference to negotiable instruments, highlight the conditions that a person must satisfy in order to qualify as a holder in due course.                                          (6 marks)

(c) Explain three duties of a bank to its customers.                                                 (6 marks)

                                                                                                                    (Total: 20 marks) 

 

QUESTION FIVE

(a) Discuss four remedies available to a buyer in case a seller breaches a contract of sale of goods.                (8 marks)

(b) Distinguish in three ways between a “hire purchase agreement” and a “conditional sale agreement”.                                                                                                          (6 marks)

(c) Describe three conditions necessary for a valid ratification in the law of agency.                                          (6 marks)

                                                                                                                    (Total: 20 marks) 

 

QUESTION SIX

(a) Explain five rules that govern distribution of losses and assets upon dissolution of a partnership.   (10 marks)

(b) With reference to the law of insurance:

(i) Distinguish between “perils” and “hazards”.                                            (2 marks)

(ii) Discuss four elements that an insurable risk ought to possess.                          (8 marks)

                                                                                                               (Total: 20 marks)

QUESTION SEVEN

(a) With reference to the law of property, explain two characteristics of a plant breeder’s patent.   (4 marks)

(b) Explain the differences between “criminal law” and “civil law”.                   (6 marks)

(c) Describe five remedies of a principal for an agent’s breach of duty.             (10 marks)

                                                                                                                  (Total: 20 marks)

 

CPA PART 1 SECTION I

CS PART I SECTION I

CCP PART 1 SECTION 1

COMMERCIAL LAW

 

FRIDAY: 20 November 2015.                                                      Time Allowed: 3 hours.

Answer any FIVE questions.                                      ALL questions carry equal marks.

 

QUESTION ONE

(a) Explain five main branches of civil law.                                                         (10 marks)

(b) Justify the need for delegated legislation.                                                       (10 marks)

(Total: 20 marks)

QUESTION TWO

(a)  Explain five rights of an agent.                                                                     (10 marks)

(b) Outline ten contents of a partnership deed.                                                   (10 marks)

(Total: 20 marks)

 

QUESTION THREE

(a)  Discuss five remedies available whenever there is a breach of contract.                  (10 marks)

(b) Explain two ways in which independence of the judiciary is attained.    (4 marks)

(c) Describe the role of the three arms of government as envisaged in the doctrine of separation of powers.  (6 marks)

                                                                                                                     (Total: 20 marks)

QUESTION FOUR

(a) With specific reference to sale of goods contract:

(i) Explain two implied warranties.                                                               (4 marks)

(ii) Identify four essential characteristics of a sale of goods contract.        (4 marks)

(b) Summarise six ways in which a lease agreement might be terminated.       (12 marks)

                                                                                                                  (Total: 20 marks)

QUESTION FIVE

(a) Identify three consequences of not registering a hire purchase agreement.     (6 marks)

(b) Distinguish between “Hire purchase” and “Credit sale”.                                (6 marks)

(c) Discuss four circumstances under which a guarantor would be discharged.    (8 marks)

                                                                                                                  (Total: 20 marks)

QUESTION SIX

(a) With reference to the law of insurance, explain four grounds upon which the duty of disclosure is justified.    (8 marks)

(b) Describe four ways through which a bill of exchange could be discharged.  (8 marks)

(c) State two differences between a “Cheque” and a “Bill of exchange”.          (4 marks)

                                                                                                               (Total: 20 marks)

QUESTION SEVEN

(a) State seven principles that guide co-operative societies.                             (7 marks)

(b) Outline five rights of a member of a co-operative society.                          (5 marks)

(c) Explain four ways through which an occupier could guard against liability for independent contractors. (8 marks)

                                                                                                               (Total: 20 marks)

 

CPA PART I SECTION 1

CS PART I SECTION 1

CCP PART I SECTION 1

COMMERCIAL LAW

PILOT PAPER

 

September 2015.                                                                          Time Allowed: 3 hours.

Answer any FIVE questions.                                     ALL questions carry equal marks.

 

QUESTION ONE

(a) Explain three branches of public law.                                                                       (6 marks)

(b) Describe the procedure to be followed when the President declines to assent to a bill passed by parliament. (8 marks)

(c) Explain the doctrine of independence of the judiciary.                                (6 marks)

                                                                                                                (Total: 20 marks)

QUESTION TWO

(a) Highlight four principles that guide the courts in exercising judicial authority.              (8 marks)

(b) Explain three categories of cooperative societies.                                          (6 marks)

(c) State three rights available to a person who agrees to be answerable for the default or miscarriage of another party.                   (6 marks)

                                                                                                                 (Total: 20 marks)

QUESTION THREE

(a) List four grounds that might lead to rejection of an application to register a trademark.              (4 marks)

(b) Where a mortgagor defaults in repayment of the mortgage, the mortgagee has  a right to appoint a receiver to realise the assets of the mortgagor.

Highlight the order of priority of payments by the receiver,                            (8 marks)

(c) (i) State the Rule in Rylands v Fletcher.                                                             (2 marks)

(ii) Explain three defences to the rule in c (i) above.                                                    (6 marks)

                                                                                                                   (Total: 20 marks)

QUESTION FOUR

(a) The parties to a contract must precisely perform their obligations on the contract otherwise the contract shall not be discharged.

Highlight four exceptions to the general rule of precise performance.         (8 marks)

(b) Explain four implied provisions in arbitration agreements.                                     (4 marks)

(c) In relation to partnership law, explain the liability of the following partners:

(i)  Incoming partner.                                                                                  (2 marks)

(ii) Infant partner.                                                                                       (2 marks)

(iii) Outgoing partner.                                                                                (4 marks)

                                                                                                                (Total: 20 marks)

 

QUESTION FIVE

(a) (i) Distinguish between “actual authority” and “ostensible authority” of an agent.              (2 marks)

(ii) An agent must not delegate powers that have been delegated to him.

Explain four exceptions to this rule.                                                               (4 marks)

(b) (i) Highlight two differences between “law of tort” and “law of contract”.   (4 marks)

(ii) Explain three provisions of the limitation of actions Act in relation to contracts.               (6 marks)

(c) State four remedies that might be granted by the High Court in the enforcement of the fundamental rights and freedoms of an individual.                                       (4 marks)

                                                                                                                (Total: 20 marks)

 

QUESTION SIX

(a) In relation to sale of goods, explain four rules relating to auction sales.       (8 marks)

(b) Describe three obligations of a hirer who terminates a hire purchase agreement before payment of the full hire purchase price.                                                                   (6 marks)

(c) Mpole drew a bill of exchange for Sh.50,000 payable to Hussein for goods supplied. Hussein endorsed the bill to Stella for money owed to Stella. Stella endorsed the bill to her friend Asha as a gift. Asha presented the bill for payment but it was dishonoured.

Advise Asha as to the person she might sue on the bill.                                   (6 marks)

                                                                                                                  (Total: 20 marks)

QUESTION SEVEN

(a) (i) Distinguish between “assurance” and “insurance”.                                        (2 marks)

(ii) In every contract of insurance, the insured has a duty to disclose all material information to the insurer at the time of taking out the policy of insurance.

Explain the information that need not be disclosed.                                                    (4 marks)

(b) Highlight three differences between possession and ownership of land.           (6 marks)

(c) In relation to the law of agency, explain the following:

(i) Del credere agent.                                                                                           (2 marks)

(ii) Factor agent.                                                                                                   (2 marks)

(iii) Two circumstances when the principal is not allowed to unilaterally terminate an agency contract.                                                                                              (4 marks)

                                                                                                                (Total: 20 marks)