Exam Details

Subject management accounting
Paper
Exam / Course b.b.a. (banking)/b.b.a. (banking) (lateral)
Department
Organization Alagappa University Distance Education
Position
Exam Date December, 2017
City, State tamil nadu, karaikudi


Question Paper

DISTANCE EDUCATION
B.B.A. (Banking)/ B.B.A. (Banking) (Lateral) DEGREE
EXAMINATION, DECEMBER 2017.
MANAGEMENT ACCOUNTING
(2005 onwards)
Time Three hours Maximum 100 marks
SECTION A — x 8 40 marks)
Answer any FIVE questions.
1. What are the functions of Management Accountant?
2. Define Budget. What do you understand by ZBB? What
are the advantages of ZBB?
3. Discuss the need and importance of Capital budgeting.
4. State the assumptions to be carried out while
constructing a break even analysis.
5. Explain the utility and significance of cash flow
statement.
6. Discuss how accounting ratios are classified?
Sub. Code
33
DE-2471
2
wk 3
7. From the given particulars prepare a statement showing
changes in working capital during 2013.
Liabilities 2012 2013 Assets 2012 2013
Rs. Rs. Rs. Rs.
Share capital 60,00,000 60,00,000 Fixed assets 1,00,00,000 1,12,00,000
Reserve 5,00,000 18,00,000 Less Depreciation 37,00,000 46,00,000
P&L a/c 4,00,000 6,50,000 63,00,000 66,00,000
Debentures 30,00,000 25,00,000 Stock 24,00,000 37,00,000
Creditors Book debts 25,00,000 23,00,000
for goods 17,00,000 16,00,000 Cash in hand 8,00,000 6,00,000
Provision Preliminary
for IT 6,00,000 8,00,000 expenses 2,00,000 1,50,000
1,22,00,000 1,33,50,000 1,22,00,000 1,33,50,000
8. Discuss the uses of various types of reports of
management.
SECTION B — x 15 60 marks)
Answer any FOUR questions.
9. Explain the scope and functions of Management
accounting.
10. State the objects of reports and explain the various types
of report in detail.
11. Prepare a cash budget for the month of May, June and
July on the basis of the following information
Month Sales Purchase Wages Manufacturing Office Selling
(all credit) (all credit) expenses expenses expenses
Rs. Rs. Rs. Rs. Rs. Rs.
March 6,000 3,600 900 400 200 400
April 6,200 3,800 800 300 150 500
May 6,400 3,300 1,000 450 250 450
June 5,800 3,500 8,500 350 200 350
July 5,600 3,900 9,500 400 100 450
August 6,000 3,400 8,000 300 150 450
DE-2471
3
wk 3
Cash balance on 1st May Rs.800
Plant costing Rs.1,600 is due for delivery in July
payable 10% on delivery and the balance after three
months
Advance Tax of Rs.800 is payable in March and
June each
Period of credit allowed
by suppliers 2 months and
to customers 1 month
Lag in payment of manufacturing expenses 2
1
month
Lag in payment of all other expenses 1 month.
12. A project cost Rs.5,00,000 and yields annually a profit of
Rs.80,000 after depreciation 12% p.a., but before tax of
50%. Calculate pay back period.
13. From the given information calculate
variable cost and
profit
Fixed cost Rs.8,000 Break even sales
Sales 7,000 units (in units) 4,000
Selling price per
unit
Rs.10
14. Current ratio 2.5, working capital is Rs.63,000, Calculate
current assets and current liabilities.
DE-2471
4
wk 3
15. After taking into account the under mentioned items,
Harish Ltd made a net profit of Rs.1,00,000 for the year
ended 31 December 2013. Find out cash from operations.
Rs.
Loss on sale of machinery 10,000
Depreciation on building 4,000
Depreciation on machinery 5,000
Preliminary expenses written off 5,000
Provision for taxation 10,000
Goodwill written off 5,000
Gain on sale of buildings 8,000
————————


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