Myanmar DA Part I Module II case studies
Myanmar DA Part I Module II · Put your knowledge to work in context.
Myanmar DA Part I Module II is a foundation-level paper inside the Diploma in Accountancy (DA) route taken by candidates working toward a professional accountancy qualification in Myanmar. It sits at the stage where a learner is expected to apply technique rather than recall definitions, and it is normally attempted alongside or shortly after Part I Module I. The syllabus is broad by design. Roughly a quarter of the weighting goes to financial accounting - preparing and interpreting statements for sole traders, partnerships and companies. The Myanmar DA Part I Module II case studies are 5 cases and about 3,618 words.
1Year-end cut-off and receivables allowance at a Yangon wholesaler
Shwe Yi Trading Co, a Yangon wholesaler, is finalising its financial statements for the year ended 31 March 2025. The draft profit before tax is 186,000,000 MMK.
878 words, about 4 min2Break-even and loss probability for a new Mandalay bakery outlet
A Mandalay bakery is evaluating a new outlet near a busy market. Annual fixed costs are estimated at 18,000,000 MMK for rent, salaries and insurance.
634 words, about 3 min3Exchange-rate windfall, wage costs and an export price demand
A Yangon garment exporter sells 50,000 units a month to a single foreign buyer at USD 12 per unit. Variable cost is 18,000 MMK per unit and monthly fixed cost is 300,000,000 MMK.
673 words, about 3 min4Related-party supply contract at a family-owned construction company
Myanmar Golden Build Co is a private company incorporated under the Myanmar Companies Law 2017. It has three directors: U Aung (managing director), Daw Mya (finance director) and U Kyaw (independent).
726 words, about 4 min5Communicating a customs delay to a Japanese buyer
You are the customer service manager at a Yangon logistics company. A 40-foot container of garments for a Japanese buyer is delayed at customs because the commercial invoice shows a value that does not match the packing list.
707 words, about 4 min