B - T 19 - 24

4 Register Number :

SECTION - C (2 × 20 = 40) Name of the Candidate :

Answer any TWO questions. 5662

All questions carry equal marks. B.B.A. ( Computer Applications )
EXAMINATION, 2007
19. Describe the functions of management
accountant. ( SECOND YEAR )

20. What is budgetary control ? How is its ( PART - III )

exercised ? - Explain.
( PAPER - V )
21. Calculate the average rate of return for 630. MANAGEMENT ACCOUNTING
projects - A and B from the following
information : ( Including Lateral Entry )

Investment : December ] [ Time : 3 Hours

Project - A - Rs. 20,000 Maximum : 100 Marks

Project - B - Rs. 30,000 SECTION - A (10 × 2 = 20)

Expected life (No salvage value ) : Answer any TEN questions.

All questions carry equal marks.
Project - A - 4 year
1. What is meant by management accounting ?
Project - B - 5 year
2. What do you understand by ‘capital budgeting’ ?

3. What is discounted cash - flow ?

4. What is meant by ‘Contribution’ ?

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 B - T 19 - 25

2 3

5. What is p/v ratio ? 15. Calculate the material mix variance from the
following :
6. What is profit planning ?
Material Standard Actual
7. What is master budget ?
A 90 units at 100 units at
8. What is flexible budget ?
Rs. 12 each Rs. 12 each
9. What is standard costing ? 60 units at 50 units at
B
10. What is material mix variance ? Rs. 15 each Rs. 16 each

11. What is Index method ?

16. The following budget estimates are available
12. Define Cost Audit ?
from a factory working at 50 % of its capacity :
SECTION - B (4 × 10 = 40)
Rs. .
Answer any FOUR questions.
Variable expenses - 60,000
All questions carry equal marks.
Semi - Variable expenses - 20,000
13. Explain briefly the advantages of pay - back
method of capital budgeting. Fixed expenses - 10,000

14. How is marginal costing useful in the decision Prepare a budget for 75 % capacity assuming
making of a firm ? - Explain. that semi - variable expenses increase by 10 %
for every 25 %.

17. How and why cash budget is prepared ? -

Explain.

18. Enumerate the advantages of cost audit.

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 B - T 19 - 26

Projected net Income after interest,

depreciation and taxes :

Project - A Project - B
Year
Rs. Rs.
1 2,000 3,000
2 1,500 3,000
3 1,500 2,000
4 1,000 1,000
5 - 1,000
Total 6,000 10,000

If the required rate of return is 12 %

which project should be undertaken ?

22. Explain the types of standards applicable under

standard costing.