First call 30 01 26

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ACCOUNTING, FINANCE AND CONTROL (Prof. P . Maccarrone) 2025/26 FIRST CALL WRITTEN TEST – 30 January, 2026 ANSWERS SHEET WARNING: FILLING THIS COVER PAGE IS MANDATORY Please fill in the following table using CAPITAL LETTERS: (PERSONAL) NAME SURNAME (FAMILY NAME) PERSON CODE (CODICE PERSONA) or STUDENT ID (N. MATRICOLA) At the end of the test, please fill out the table below by writing the letter corresponding to your answer for each question. Please note that it is MANDATORY to have the test evaluated. If you like, you can also tick the corresponding answer on the following sheets . But please note that in case of any discrepancy, only the letter marked in the table below will be considered. AVAILABLE TIME: 1 HOUR If you wish to withdraw from the exam, please write “withdraw” at the top of this page and communicate it to the teacher in the room. You will have to hand over this copy to the classroom supervisor. Then, you will be free to leave the room. Notes: • consider that 1k€ = 1 thousand euros and 1mln€ = 1 million euros; • the international convention for decimal and thousand separators is used – i.e., the comma is used to separate groups of thousands, and the dot is used to separate decimals; • Calculations in the exercises should be rounded to two decimal places; • NO PENALTY FOR WRONG ANSWERS Question 1A 1B 2A 2B 3A 3B 4 5 6 7 8 9 Your Answer QUESTION 1A – 3 POINTS AABB is a company that manufactures and markets two very different products (AA and BB). AA has seasonal demand concentrated between April 1st and June 30th (i.e., every year, no AA units are sold before April 1st or after June 30th). Instead, BB is a product with a demand evenly distributed throughout the year. For both products, the company adopts a Zero Inventory logic (meaning that it has no…