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FALL 2014 ASSIGNMENT
PROGRAM MCA (REVISED FALL 2012)
SEMESTER THIRD
SUBJECT CODE & NAME-MCA3010-
FINANCIAL MANAGEMENT AND ACCOUNTING
CREDIT
4 BK ID B1624 MAX. MARKS 60
Q.
No. 1 Explain the process involved in accounting. What are the objectives of
accounting?10
Answer:
Accounting Process:
1. Identifying the transactions and events – This is
the first step in the accounting process. It recognises the transactions of
financial character that are essential to be recorded in the books of accounts.
When money, goods, or services are transferred from one person or account to
another person or account, it is known as a transaction.
Q.2
Briefly explain the role of management accounting. Also describe the functions
of management accounting.10
Answer:
Roles of Management Accounting:
Q.3
What is fund flow analysis? What are the objectives of analysing flow of
fund?10
Answer:
Fund flow analysis:
The term ‘flow’ refers to change and
therefore the term ‘funds flow’ refers to ‘change in funds’ or ‘change in
working capital’. In other words, any increase or decrease in working capital
means ‘flow of funds’. Funds Flow Statement is a statement prepared to analyse
the reasons for changes
Q.4
What is cash flow statement and how is the cash flow statement subdivided?10
Answer:
Meaning of Cash Flow Analysis
Cash flow analysis is an important tool
of financial analysis. It is the process of understanding the change in
position with respect to cash in the current year and the reasons responsible
for such a change. Incidentally, the analysis also helps us to understand
whether the investing and
Q.5
What are the merits of budgets? 10
Answer:
The merits are as follows:
1. It aims at the maximisation of
profits.
2.
Q.6
Describe the essential features of budgetary control. 10
Answer: Essential Features of Budgetary Control
An effective budgeting system should have essential features
to get the best results. In this direction, the following may be considered as
essential features of an effective budgeting.
Business
policies defined – The top management of an organisation should have an
action plan for every activity and department. Every budget should reflect the
business policies
Get fully solved assignment, plz drop a mail with your sub code
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