MCA-14
June Examination 2016
MCA IInd Year Examination
Management Accounting
Paper MCA-14
Time 3 Hours Max. Marks 80
Note: The question paper is divided into three sections B and C. Write answers as per given instructions.
Section A 8 × 2 16
(Very Short Answer Questions)
Note: Answer all questions. As per the nature of the question delimit your answer in one word, one sentence or maximum upto 30 words. Each question carries 2 marks.
What is double entry system?
Write any two limitations of accounting.
What is a General Ledger?
Define the term balance sheet.
What is the formula of G.P. (Gross Profit)?
What is cost sheet?
What is budget?
(viii) Define the term capital.
633
MCA-14 200 3 (P.T.O.)
MCA-14 200 3 (Contd.)
633
Section B 4 × 8 32
(Short Answer Questions)
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 8 marks.
What are the objects of preparing Balance Sheet?
What is cash flow? Also explain the utility of cash flow statement.
Define cost centre. What are the different types of cost centres?
Explain, why cost sheet is prepared?
What is standard cost and standard costing? What are the
several types of standards?
What is cost of capital? How are cost of various capital
calculated?
What are the Determinants of working capital requirement?
What are the rules regarding debit and credit?
Section C 2 × 16 32
(Long Answer Questions)
Note: Answer any two questions. You have to delimit your each
answer maximum upto 500 words. Each question carries
16 marks.
10) Explain the following terms in details:
Current Assets
Current Liabilities
Working Capital
11) Explain the Ratio analysis and its application. How would
you calculate the following ratios: Net Profit Ratio, Debtors
Turnover, EPS, Capital Gearing, Debt Equity ratio.
12) What is Break Even Analysis? Explain its utilities in detail.
13) Explain the meaning of Capital, Capital Structure and
Financial Structure. Also differentiate Capital Structure and
Financial Structure.