CFOS Unit 3

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Exercise 3.1 - Sample Answers

Capital Costs Capital or Operating Costs
Materials Development
training workshop for course writers Capital
payments for course writers Capital
fees/salary for editor Capital
salary/wages for typist Capital
costs of pilot-testing materials Capital
Materials Production
salary/wages/fees for DTP Capital
payments for illustrations Capital
payments for use of copyright material Capital (if once-off) or

Operating (if recurrent)

costs of printing or photocopying Operating
Materials Distribution
storage of materials Operating or Capital (if invested in buildings)
packing materials Operating
transporting materials Operating
communicating with those handing out materials to learners Operating
Admission & Registration
assessing applications from potential students Operating
entering registration forms on a computer database Operating
checking data entry for completeness and accuracy Operating
Allocation to Centres & Study Groups
rent or maintenance of study centre building Operating
utilities (electricity, heating, water) for study centres Operating
payments to centre heads Operating
provision of ICTs at study centres Capital
informing students about when and which study centre to go to Operating
Tutorials & Study Groups
payments to tutors Operating
training of tutors Capital
teaching materials (chalk, felt-tip markers, photocopies, etc.) Operating
fees/wages for marking assignments Operating
rental of examination hall Operating
payment for exam invigilators Operating
payment for exam marking Operating
checking that students have met all the requirements for a certificate to be awarded Operating
printing certificates & inscribing graduates' names Operating
graduation ceremony Operating
recruiting part-time tutors and issuing contracts to them Operating
issuing cheques or arranging for bank transfers to pay tutors Operating
maintaining the institution's computer network Operating (but Capital for equipment purchase)
insurance for the institution Operating
salary of institution's director/chief executive officer Operating
payments to institution's board of governors/advisors Operating
costs of strategic planning workshops Arguably, this could be classified as Capital, though it is normally treated as Operating Expenditure
costs of periodic evaluation of institution Operating

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