Bharathidasan University 2009 M.B.A Barathidasan University Management Accounting - Question Paper

Barathidasan University M.B.A. Management Accounting Nov 2009
Management Accounting

Time: three Hours Maximum 75 Marks

ans ALL ques.
part – A (10 x one = 10 Marks)
1. The purpose of management accounting is to help the management
(a). In profitable management of the business
(b). By providing significant economic and financial data
(c). In the speedy growth of the business

2. Vertical analysis of financial statement reveals the concerns
(a) Progress (b) Position (c) Prospects

3. When the current ratio is 4:1 and the amount of current liabilities is Rs. 12,000, what is the amount of working capital
(a). Rs. 48,000 (b). Rs 36,000 (c) Rs. 30000 (d). Rs. 60000

4. Return on Investments ratio measures of a business
(a) Profitability (b) Liquidity (c) Safety

5. The term current assets does not include
(a) Payment in advance (b) Bills Receivable (c) Good will

6. An increase in the share premium account is
(a) Application of funds (b) Sources of funds (c) No flow funds

7. Cost – quantity – Profit refers to
(a) Break even analyses (b) Financial analyze (c) cash

8. Marginal costing techniques helps in __________
(a) make or by decision (b) budgets (c) to know working capital

9. Which of the subsequent is functional budget?
(a) Sales budget (b) current budget (c) flexible budget

10. dad of Zero base budgeting
(a) Mr. Zimmy carter (b) Robert N. Antony (c) Malcomn

part - B (5 x 5=25 Marks)

11. (a). State the objectives of Management Accounting.
(or)
(b). discuss the various kinds of financial Statement Analysis

12. (a) From the subsequent details, obtain out:
(i). Current Assets and (ii) Current Liabilities
Current Ratio – 2.5, Working Capital = Rs.90,000
(or)
(b). From the subsequent calculate the value of Stock
Sales – Rs.10,00,000, Gross Profit – 25 %, Stock Turnover Ratio – 10
Closing stock is more than opening stock by Rs.25,000.

13. (a). compute funds from operations from the subsequent profit and loss account.
Profit and loss account Rs. Rs. To Salaries 10,000 By Gross Profit 2,00,000
To Rent 3,000 By Profit on Sale To Commission 2,000 of Machine 5,000
To Discount allowed 1,000 By Refund of Tax 3,000 To Provision for depreciation 14,000 By Dividend received 2,000 To Transfer to General Reserve 20,000 To Loss on sale of Investments 5,000
To Discount on problem of debentures 2,000 To Preliminary expenses 3,000 To Selling expenses 20,000

Earning:   Approval pending.