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    BBA 3rd 2012 Management Acco.-207

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    Ríshãbh Jåíñ
    This document contains an exam for the subject of Management Accounting. It lists 8 questions covering various topics in management accounting, including: 1) Defining management accounting and its role in policy creation and operations. 2) Explaining how budgetary control brings planning, coordination, and control. 3) Describing responsibility accounting, cost centers, and their prerequisites. 4) Calculating current assets from financial ratios and sales information. The questions require calculations of variances, break-even analysis, and short notes on topics like flexible budgeting, relevant costing, and financial analysis tools.

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    BBA 3rd 2012 Management Acco.-207

    Uploaded by

    Ríshãbh Jåíñ
    102 views1 page
    This document contains an exam for the subject of Management Accounting. It lists 8 questions covering various topics in management accounting, including: 1) Defining management accounting and its role in policy creation and operations. 2) Explaining how budgetary control brings planning, coordination, and control. 3) Describing responsibility accounting, cost centers, and their prerequisites. 4) Calculating current assets from financial ratios and sales information. The questions require calculations of variances, break-even analysis, and short notes on topics like flexible budgeting, relevant costing, and financial analysis tools.

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    Management accoumting question papers

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    This document contains an exam for the subject of Management Accounting. It lists 8 questions covering various topics in management accounting, including: 1) Defining management accounting and its role in policy creation and operations. 2) Explaining how budgetary control brings planning, coordination, and control. 3) Describing responsibility accounting, cost centers, and their prerequisites. 4) Calculating current assets from financial ratios and sales information. The questions require calculations of variances, break-even analysis, and short notes on topics like flexible budgeting, relevant costing, and financial analysis tools.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    102 views1 page

    BBA 3rd 2012 Management Acco.-207

    Uploaded by

    Ríshãbh Jåíñ
    This document contains an exam for the subject of Management Accounting. It lists 8 questions covering various topics in management accounting, including: 1) Defining management accounting and its role in policy creation and operations. 2) Explaining how budgetary control brings planning, coordination, and control. 3) Describing responsibility accounting, cost centers, and their prerequisites. 4) Calculating current assets from financial ratios and sales information. The questions require calculations of variances, break-even analysis, and short notes on topics like flexible budgeting, relevant costing, and financial analysis tools.

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    (Please write your Exam Roll No.) Exam Roll No .

    END TERM EXAMINATION


    THIRD SEMESTER [BBA] DECEMB~~-20 12 --,
    Paper Code: BBA/BBA(B&1/1'TM)207 Subject: Management Accounting
    B~TTM)209(Old) .
    Time: 3 Hours Maximum Marks :75
    Note: Attempt any five questions. All questions carrylS marks each. Calculator
    is permitted.

    Q1 "Management Accounting is the presentation of accounting information in such a way


    as to assist the management in the creation of policy and in the day to day operations of
    an organization." Elucidate.
    Q2 "Budgetary Control brings planning, coordination and control." Elucidate the
    statement.
    Q3 Explain the concept of responsibility accounting. What are the prerequisites of
    responsibility accounting? Also, explain the various cost centres in this regard.
    Q4 Calculate currents assets of a company for the following information:-

    t
    (a) Stock Turnover Ratio : 4 Times
    (b) Stock of the end of year is Rs.20,000 more than stock in the beginning.
    (c) Sales Rs. 3,00,000.
    (d) Gross Profit Ratio 25%.
    (e) Current Liabilities Rs.40,000.

    . ne
    a
    (f) Quick Ratio 0.75.

    v
    Q5 Balance sheets of ABC Co. as on 3l.03.2011 and 31.03.2012 were as follows:-
    Balance Sheets
    Liabilities
    Capital
    31.03.2011
    125000
    Rs. 31.03.2012
    153000
    Rs.

    se Assets
    Land
    31.03.2011
    40000
    Rs. 31.03.2012 Rs.
    50000

    e
    Loan from bank 40000 50000 Building
    35000 60000
    Mrs. A's loan 25000 -- Machinery
    80000 55000
    Creditors 40000 44000

    l i n Stock35000
    Debtors
    30000
    25000
    50000

    n
    Cash 10000 7000
    230000 247000 230000 247000

    . o
    Dunng the year a machme costmg Rs.I0,000 (accumulated depreciation Rs.3,000) was
    sold for Rs.5,000. Depreciation provided during the year was Rs.18,000. Net profit for

    w
    the year amounted to Rs.45,000. You are required to prepare Cash Flow Statement.
    Q6 Th e san
    t d ar d cost 0 f lOOk~g ch errnca I D IS
    . ma d eo:f-

    w w
    Chemical A
    Chemical B
    Chemical C
    30kgs
    40kgs
    80kgs
    @Rs.4 per kg.
    @Rs.5 per kg.
    (ci2Rs.6 per kg.
    In a batch of 500 kl2s. Of chemIcal D were produced from a mix of-
    Chemical A 140kg at the cost of Rs.558.
    Chemical B 220kg at the cost of Rs.I056.
    Chemical C 440kg at the cost of Rs. 2860
    How do price, mix and yield factors contribute to the variances in the actual cost per
    100kg of chemical D over the standard cost?
    Q7 There are two similar plants under the same management. The management desires to
    merge t h ese two plants.
    I Th e followinz
    0 lowing detail . ble:-
    eta! s are availa
    Plant A Plant B
    Capacity operation 100% 60%
    Sales Rs. 300 Lacs Rs. 120 Lacs
    Variable cost Rs. 220 Lacs Rs. 90 Lacs
    Fixed cost Rs. 40 Lacs
    - Rs. 20L~~
    Calculate-
    (a) What would be the capacity of the merged plant to be operated for the purpose of
    Break-Even?
    (b) What would be the profitability on working at 75% of the Merged Capacity?
    Q8 Write short notes on the following:-
    (a) Flexible Budgeting (b) Relevant Cost (c)Tools of Financial Analysis

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