Managerial accounting Costing is the techniques and processes of ascertaining costs. These techniques consist of principles and rules which govern the procedure of ascertaining cost of products or services. The techniques to be followed for the analysis of expenses and the processes of different products or services differ from industry to industry. The main object of costing is the analysis of financial records, so as to subdivide expenditure and to allocate it carefully to selected cost centers, and hence to build up a total cost for the departments, processes or jobs or contracts of the undertaking.

21 1. Please explain the term Coombs' positive (direct and indirect) and negative haemolytic anaemia. 2. What are the principles of the Coombs' test?

22 How often is Aldomet (alpha methyldopa) associated with autoimmune haemolytic anaemia or hepatitis? Is a normal person, with a positive Coombs' test owing to previous treatment with this drug, safe to donate blood?

23 What is the mechanism of priapism in sickle-cell anaemia?

24 Is sickle-cell disease associated with any of the glomerular disorders?

25 What is the acute chest syndrome?

26 Patients with thalassaemia intermedia have recurrent leg ulcers and recurrent infections. What is the mechanism of this?

27 What is the mechanism of iron absorption from iron polymaltose complex and carbonyl iron?

28 Iron overload in patients with thalassaemia major should be checked by measuring the serum ferritin and hepatic iron stores. How are the hepatic iron stores measured? By liver biopsy? And does not the measurement of serum ferritin suffice?

29 In the investigation for paroxysmal nocturnal haemoglobinuria (PNH), are the sucrose haemolysis test and Ham's acid serum test commonly done? What are the principles behind these tests?

30 Why isn't the blood of polycythaemia vera patients, after repeated phlebotomies, used for transfusion purposes? Although it is a premalignant condition, the red cells do not contain a nucleus and thus transfusion of only pure red blood cells (RBCs) would be a great benefit