ACCA Applied Knowledge · Management Accounting · Presenting information
Which of the following is a characteristic of a well-designed table of management information?
A well-designed table has clear titles for rows and columns, stated units, consistent rounding and totals where relevant. These features let readers interpret figures quickly and accurately, whereas mixed units, missing headings or varying decimal places create confusion.
- ARows and columns with clear titles and units, and totals shown where relevantCorrect
- BFigures shown in differing units in the same column to save space
- CNo headings so that the data speaks for itself
- DDecimal places varied in each row for greater precision
Explanation
A good table has a title, clear row and column headings, stated units and consistent rounding, with totals where they aid understanding. Mixed units, missing headings or inconsistent decimals confuse readers.
Did you get it right without looking?
One question tells you little. A timed set on Presenting information shows your real accuracy, how long you take and where you lose marks.
More Presenting information questions
- A company wants to show three years of quarterly sales to a manager, so that the trend in sales, the cumulative total for the year and the m…
- A histogram is drawn from the following frequency distribution of delivery times. Class 0 to under 10 minutes: frequency 20 (class width 10)…
- A management accountant wants to show how total annual sales of $800,000 are split between four product lines so that managers can quickly c…
- A company reports the following sales ($000): Q1 120, Q2 150, Q3 180, Q4 210. A manager wants a chart showing each quarter's sales, the cumu…
- A finance manager is preparing a presentation for the board showing how total costs of $800,000 divide between five cost categories, with th…
- A finance team shows a bar chart of profit by division. The vertical axis starts at $480,000 instead of zero, so that profits of $500,000 an…