Myanmar DA Part II Module I case studies
Myanmar DA Part II Module I · Put your knowledge to work in context.
Myanmar DA Part II Module I is one stage of the Diploma in Accountancy, a professional accountancy qualification taken in Myanmar by candidates working towards a recognised accounting credential. It sits after the foundation stage and assumes you can already read a set of accounts, post double entries and handle basic business mathematics. What changes at this level is that you are asked to apply those skills across a broad syllabus rather than reproduce them. The paper draws on financial accounting, cost and management accounting, auditing and assurance, business law and taxation, quantitative methods, economics and business environment, and IT and business communication. The Myanmar DA Part II Module I case studies are 5 cases and about 2,571 words.
1Export Sale Cut-Off and Inventory NRV at a Yangon Garment Exporter
Yangon-based garment exporter Myanmar Brightwear Co. has a 31 March 2025 year end.
540 words, about 3 min2Special Order and Normal Loss at a Mandalay Juice Bottler
bottles 70,000 litres of good output per month for local sale at MMK 4,000 per litre. Plant capacity is 100,000 good litres per month.
419 words, about 2 min3Inventory NRV, Covenant Breach and Going Concern at a Yangon Solar Trader
Yangon solar-equipment trader Solar Link Co. has a 31 December 2024 year end.
586 words, about 3 min4Delinquency Sampling and Provisioning at a Myanmar Microfinance Lender
Microfinance lender Dawn Microfinance has 12,000 active loans. A random pilot sample of 400 loans found 48 delinquent (more than 30 days overdue).
475 words, about 2 min5ERP Cutover, Duplicate Master Data and Stakeholder Communication
Yangon distribution company Ayeyar Supply is replacing its legacy accounting system with an ERP on 1 April 2025, the start of its fiscal year. The migration covers 18,000 customer balances, 2,300 supplier balances and 7,000 inventory SKUs.
551 words, about 3 min