1 Planning the work 2 Allocating work to staff 3 Maintaining discipline in the department

4 Maintaining staff morale

A 1, 2 and 3 B 1, 2 and 4 C 1, 3 and 4 D All of the above

Which of the following is not an advantage of delegating?

A Managers can spread the workload

B Specialists are able to develop their skills

C It facilitates performance evaluation

D It reduces staff costs

Accountants act as business advisers to modern enterprises. Please elaborate on this topic.

Answer, in English, in about 50 words. There is no right or wrong answer.

PRIZES

First prize Certified accounting technician (CAT) initial registration fee plus first year annual subscription fee (worth about HK$800) and an ACCA USB memory stick (256MB) Second and third ACCA USB memory stick (256MB) 10 merits ACCA souvenirs

All entries will be judged by ACCA Hong Kong. The judges' decision is final.