EXERCISES AND EXAMINATION QUESTIONS WITHOUT ANSWERS
Exercises B17. A firm supplies plastic sheets made of either PVC or Acetate. A coding system is used and
the following are examples: A PVC sheet 2 metres long 10 centimetres wide and 2 millimetres thick is
coded, 1.04.010.020 An Acetate sheet 7.5 metres long 8 centimetres wide and 3 millimetres thick is
coded, 2.03.008.030 Code the following items: PVC sheet 0.5 metres long, 12 centimetres wide and 4
millimetres thick Acetate sheet 5.5 metres long, 1 metre wide and 2.5 millimetres thick
B2. Problems are being experienced in your organisation with incorrect or missing code numbers on a
number of internal documents. List five ways in which this problem can be alleviated.
Examination Questions B3. a. In connection with control of materials, you are required to: i. explain the
meaning and principles of classification; ji. explain the principles of coding; iii. state four advantages of
using a coding system. b. A company manufactures shoes and slippers in half-sizes in the following
ranges: Sizes Mens 6 to 9” Ladies 3 to 9 Boys 7 to 52 Girls ftove The company uses a seven-digit code to
identify its finished products, which, reading from left to right, is built up as follows: Digit one indicates
whether the products are mens, ladies, boys or girls. The numbers used are: 4 7 — mens 2 — ladies 3—
boys 4 — girls
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_ 3 Classification and Coding
Digit two denotes type of footwear (shoes or slippers). Digit three denotes colour (5 is green; 6 is
burgundy). Digit four denotes the material of the upper part of the product. Digit five denotes the
material of the sole. Digits six and seven denote size.
~ Examples: Code 1613275 represents a pair of mens slippers, brown suede, rubber sole, size 7. Code
1324195 represents a pair of mens shoes, black leather, leather sole, size — 9%. Se You are required to
set suitable code numbers to the following, stating any assumptions you make: i. boys shoes, brown
leather uppers, rubber soles, size 4; li. ladies slippers, green felt uppers, rubber soles, size 412; iii. girls
shoes, burgundy leather uppers, leather soles, size 31. (ICMA, Cost Accounting 1, May 1983.)
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