DISTANCE EDUCATION
M.B.A. DEGREE EXAMINATION, DECEMBER 2017.
Second Semester
ACCOUNTING AND FINANCIAL MANAGEMENT
(Upto 2012-2013 Academic Year 2013 Calendar Year)
Time Three hours Maximum 100 marks
PART A — X 8 40 marks)
Answer any FIVE questions.
1. Define accounting and what are the principles of
accounting?
2. What are the advantages of double entry system of book
keeping?
3. Discuss on different tools of auditing.
4. What are the deductions not allowed under income tax?
5. Describe the significance of management of funds in a
hospital.
6. What are the sources of finance available for hospital
business?
7. Discuss different techniques adopted for budgetary
control.
8. Describe the analysis of understanding the pattern of
hospital expenditure.
Sub. Code
25
DE-2626
2
Ws9
PART B — X 15 60 marks)
Answer any FOUR questions.
9. Explain different accounting concepts in practice.
10. Discuss the necessity for internal auditing in hospitals.
11. Discuss on significance of financial management in
hospitals.
12. Explain different government grants available for
financial management of a hospital.
13. Describe significance of social cost benefit analysis in
investment decision.
14. Explain the strategies adopted in hospitals to reduce the
expenditure.
15. Convert the Receipts and Payments Account of the Delhi
Nursing Society for the year ended 30th June 2015 into an
Income and Expenditure Account.
Receipts Rs. Payments its.
Balance at Bank 1.7.2015 2,010 Salaries of Nurses 656
Subscription 1,115 Board, Laundry Domestic help 380
Fees from Non members 270 Rents, rates and taxes 200
Municipality Grant 1,000 Cost of car 2,000
Donations for Building Fund 1,560 Expenses of car 840
Interest 38 Drugs and Incidental Expenses 670
Balance c/d 1,247
5,993 5,993
A donation, of Rs. 100 received as Building Fund was
wrongly included in the Subscriptions Account. A bill of
medicines purchased during the year amounting Rs. 128
was outstanding.
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