Spring/ Feb-2012

Bachelor of Business Administration-BBA Semester 3 BB0012 Management Accounting - 4 Credits

(Book ID: B0093)

Assignment Set- 1 (60 Marks)

Note: Each question carries 10 Marks. Answer all the questions. 1. Accounting is a sub-system of MIS. Substantiate this statement (10 Marks) 2. Following is the Balance Sheet of Jai Kishore Ltd. Calculate the following ratios:
(1) (2) (3) (4) Current Ratio Debt Equity Ratio Stock Turnover Ratio Liquidity Ratio BALANCE SHEET LIABILITIES Share capital: Equity Share capital Preference Share Capital Reserves Debentures Sundry Creditors Bills Payable Total ASSETS Fixed Assets 1,00,000 1,00,000 2,50,000

(10 Marks)

1,00,000 2,00,000 1,00,000 50,000 6,50,000

Stock Sundry Debtors Bank balance Total

2,50,000 1,00,000 50,000 6,50,000

3. The following are the summarized Balance Sheets of Anderson Ltd

BALANCE SHEET AS ON.
Liabilities Sh Capital Reserves P & L a/c Debentures Creditors Prov. for IT 2006 5,00,000 1,50,000 40,000 3,00,000 1,70,000 60,000 12,20,000 2007 6,00,000 1,80,000 65,000 2,50,000 1,60,000 80,000 13,35,000 Asset F. Assets Less: Dep Stock Book Debts Cash 2006 10,00,000 (3,70,000) 2,40,000 2,50,000 1,00,000 12,20,000

(20 Marks)
2007 11,20,000 (4,60,000) 3,70,000 2,30,000 75,000 13,35,000

Prepare a Funds Flow statement

4. What is cash flow from operating activities? Give the format for the cash flow from Operating 5.
activities. Write short notes on (a) Step cost (b) Relevant cost (10 Marks) (5+5 Marks)

Spring/ Feb-2012

Bachelor of Business Administration-B.Com IS Semester IV BM0016 Management Accounting - 4 Credits

(Book ID: B0093)

Assignment Set- 2 (60 Marks)

Note: Each question carries 10 Marks. Answer all the questions.

1. each ratio. 2. (10 Marks) 3. (10 Marks) Explain the features of contract costing Describe the functional classification of Ratios. Explain the benefits of (10 Marks) Differentiate between allocation and apportionment.

4. Calculate prime cost, factory cost, cost of production and cost of sales from the following particulars. (20 Marks)
Rs Direct materials Direct wages Direct expense Oil and waste Wages of foremen Storekeepers wages Electric power Rs 40,000 10,000 2,000 100 1,000 500 200 Rs Consumable stores Managers salary Directors fees Office printing &stationery Telephone charges Postage, telegrams Salesmens commission & salary Travelling expenses Advertising Warehouse charges Carriage outward Rs 1,000 2,000 500 200 50 100 500

Lighting Factory Office Rent - Factory - Office Repairs and Renewals: Factory -plant - machinery - Off premises Depreciation Office Premises - Plant and machinery 5. (10 Marks)

500 200 2,000 1,000 500 1,000 200 500 200 700

200 500 200 150

3,000

1,700

700

Explain the features of Break-even chart