KASNEB ATD case studies
KASNEB ATD · Put your knowledge to work in context.
The Accounting Technicians Diploma (ATD) is a diploma-level qualification offered by Kasneb, the Kenya Accountants & Secretaries National Examinations Board. Kasneb is a State Corporation under The National Treasury and Economic Planning, established by the Government of Kenya in 1969, with a mandate that includes the development of syllabuses and the conduct of professional, diploma and technician examinations, plus certification of candidates in accountancy, finance, credit, governance and management, information technology and related disciplines. The KASNEB ATD case studies are 5 cases and about 3,637 words.
1What Wanjiku Traders Can Honestly Put on the Loan Application
Wanjiku Traders is a hardware retailer applying for a Ksh 2,000,000 bank loan. The cash book (bank column) shows a debit balance of Ksh 84,300 at 31 March, but the bank statement for that date shows a different figure.
553 words, about 3 min2The Sales Clerk Who Bought 200 Bags of Maize
Mavuno Feeds Ltd employs Kariuki as a sales clerk. His written job description covers only taking orders and collecting debts; the Managing Director alone may commit the company to purchases.
607 words, about 3 min3Make or Buy at Kima Industries: A Decision Inside the Margin of Error
Kima Industries makes 20,000 units a year of component X for its own assembly line. The cost card per unit shows: direct materials Ksh 110, direct labour Ksh 70, variable overhead Ksh 30, and fixed overhead absorbed at Ksh 60.
791 words, about 4 min4Aggregating Unadjusted Misstatements at Tuji Stores Ltd
You are completing the audit of Tuji Stores Ltd for the year ended 31 December. Profit before tax is Ksh 4,800,000, total assets Ksh 60,000,000 and revenue Ksh 95,000,000.
818 words, about 4 min5The Consignment Sale and the 'Verbal' Refinancing at Sanaa Ltd
Sanaa Ltd, a wholesaler, is finalising its financial statements for the year ended 31 December. It reports current assets of Ksh 20,000,000 and current liabilities of Ksh 15,000,000 - a current ratio of 1.33, comfortably above the 1.25 minimum in its bank covenant.
868 words, about 4 min