Acharya Nagarjuna University (ANU) 2007 Diploma Hospital Management HOSPITAL ACCOUNTING AND HOSPITAL LAWS - Question Paper

(DHHM 05)

P.G.DIPLOMA EXAMINATION, MAY 2007.

Hospital and Health Care Management

Paper V – HOSPITAL ACCOUNTING AND HOSPITAL LAWS

Time: 3 hours Maximum: 75 Marks

ans any 5 ques.

All ques. carry equal marks

1. discuss the nature and scope of financial accounting

2. explain about different subsidiary books in double-entry book-keeping

3. discuss the significance of Bank Reconciliation Statement

4. elaborate the different concepts involved in materials management ?

5. elaborate the different materials records that are to be maintained ?

6. explain the merits and demerits of FIFO method

7. discuss briefly the legal regulations of Contract applicable to Doctors.

8. From the subsequent transactions prepare a single column cash book: 2007 Rs.

March:
1 Commenced business with cash 20,000
2 Bought goods for cash 5,000
3 Sold goods for cash 4,000
10 Goods purchased from Ravi on credit 10,000
13 Paid to Ravi 7,000
15 Cash sales 8,000
18 Purchased furniture for office 6,000
20 Paid wages 380
24 Paid rent 400
26 Received commission 600
28 Withdrew for personnel expenses 1,000
31 Paid salary 900

9. On January, 31 2007 Malhotra’s Cash book showed a bank overdraft of Rs.98700. On comparison he obtain the followng:

(a) Out of total cheques of Rs.8900 issued on Jan..27 on cheque of Rs.7400 was presented for payment on Feb,4, and a different cheque of Rs.1,500 handed over to the customer, was returned by him, and in lieu of that, a new cheque of the identical amount was issued to him on Feb.1st No entry for the return was made.

(b) Of the total cash and cheques worth Rs.6,800 deposited in the bank on Jan.24, 1 cheque of Rs.2,600 was cleared on Feb.1st , and a different of Rs.500 was returned by the bankers on Feb 2nd.

(c) Bank charges Rs. 35 and bank interest Rs.2,860 appearing in the pass book are not yet recorded in the cash book.

(d) Cheque deposited in his account no.2 Rs.1550 wrongly credited to his account by the bank.

(e) A cheque of Rs.800 drawn on his account was wrongly debited in accounted no.2 by the bank.

(f) A cheques of Rs.160 issued for his account was recorded by mistake in every book in bank column for no.2 account, was presented for payment on Feb.2nd. Prepare of Bank Reconciliation Statement.

10. From the subsequent data determine EOQ:
Annual requirement, 1,60,000 units
Purchase price per unit is Rs.4
Ordering cost Rs.50 per order
Carrying cost of inventory, 25% of cost.

Earning:   Approval pending.