this paper describes a business case that is based in Microsoft Excel and demonstrates an analysis that assists with managerial decision-making. Ringelstein (2009) points out that the Excel spreadsheet, as a teaching instrument, motivates students and provides them with the opportunity to learn computing skills as well as accounting techniques. "The use of computer technology assists students to gain a personal understanding of the issues and to develop a specific set of skills that are useful for management accountants" (Ringelstein, 2009). Spreadsheets encourage students to develop critical analytical skills that are in demand by employers. Cory and Pruske (2012) conclude that certain accounting-related skills and topics in accounting curriculums are essential. Spreadsheet software (Excel) was ranked as the number one critical skill desired by employers.

Question 21 In the chapter on diabetes you wrote that you should avoid tablets before age of 40 years in non-insulin-dependent diabetes mellitus (NIDDM). Why is this, because in our country most doctors are prescribing this? Question 22 1. Should a patient poorly controlled on glibenclamide 15 mg a day and metformin 1500 mg a day be moved onto insulin? 2. What are the indications for insulin in type 2 diabetics? Question 23 What happens to the insulin-secreting capacity of a type 2 diabetic placed on insulin therapy earlier than recommended? Can the external supply of insulin improve the functional capacity of the insulin-secreting cells, to some extent by providing some rest to these cells? Question 24 1. Is inhaled insulin a suitable substitute for injectable insulin? 2. Is there, or will there soon be, insulin in the form of a tablet? Question 25 What are the complications of insulin other than hypoglycaemia and injection? Question 26 I would like to know the processes that go into administering the Alberti's/modified Alberti's regime in patients with uncontrolled diabetes mellitus. Question 27 Is there any role for steroids in the management of resistant diabetes mellitus (daily insulin requirement exceeding 100 units/day)? Don't they make glycaemic control worse? Question 28 What is the importance of potassium chloride (KCl) in the treatment of a diabetic patient (pre-operative care)? The formula in the text is explained as 16 U of insulin 10 mmol of KCl 500 mL 10% glucose. Question 29 What is the cut-off point of daily albumin excretion above which a diabetic patient without hypertension should be given an angiotensinconverting enzyme (ACE) inhibitor? Question 30 What is the urinary concentration or 24-hour urine albumin content above which angiotensin-converting enzyme (ACE) inhibitors should be started in diabetic patients? Does an albumin (in microgram)/creatinine (in milligrams) ratio above 30 in the morning sample indicate a need for this?