Periyar University 2009 B.Com Management Accounting - Question Paper

MODEL exam 2009
III B.Com
Management Accounting 06UCM17
part – A

ans all ques. 10 x two = 20 Marks
1. What is management accounting?
2. Define marginal costing?
3. Explain BE Point?
4. What is meant by Ratio analysis
5. What is meant by budget? discuss budgetary contrid?
6. Explain P/V ratio
7. Explain 2 concept of financial statement
8. Explain fund flow statement
9. What is meant by cash from operation?
10. discuss short term and long term solvency ratio
part – B 5 X four = 20 Marks
11. a) discuss the objectives of management Accounting. (or)
b) elaborate the nature and scope of management A/cing?
12. a) elaborate the difference ranging from comparative financial statements and common size statement? (or)
b) The subsequent is the B/S of a company as on 31st Mar.

Liabilities Rs Assets Rs
Share capital 2,00,000 Land & Building 1,40,000
P&L A/c 30,000 Plant & Machinery 3,50,000
General reserve 40,000 Stock 2,00,000
12% Debentures 4,20,000 Sundry debtors 1,00,000
Sundry Creditors 100000 Cash at bank 40000
B/P 50000 B/R 10000
840000 840000
Calculate, a. Current ratio b. Quick ratio c. Inventory to wc d. Dept eq ratio
13. From the subsequent details compute funds a)from operations.

Salaries 5,000 Discount on problem of debentures 2000
Rent 3,000 Provision for bad debts 1000
Refund of tax 3,000 Transfer for general reserve 1000
Profit on sale of building 5,000 preliminary expenses written off 3000
Dep of plant 5,000
Provision for tax 4,000 G/W written off 2000
Loss on sale of plant 2,000 Proposed dividend 6000
Closing balance of P&L A/C 60,000 Dividend received 5000
Opening balance of P&L A/C 25,000
(or)
b) From the info provided beneath compute cash from operations
Debtors 1997 (Rs) 1998(Rs)
B/R 50,000 47000
Creditors 10,000 12,500
B/P 8000 6000
Outstanding expenses 1000 1200
Prepaid expenses 800 700
Accrued income 600 750
income received in Advance 300 250
Profit earned during the yr - 130000
14. a) Prepare a production budget for every month for 3 months ending 31.03.2000 from the
subsequent data.
Product Estimated Estimated Desired
Stock on Sales during closing stock

Earning:   Approval pending.