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DRIVE WINTER 2014
PROGRAM BBA
SEMESTER IV
SUBJECT CODE &
NAME
BBA 402 &
MANAGEMENT ACCOUNTING
BK ID - B1713
CREDITS 4, MARKS 60
Q1:- Management
accounting is sensitive to management needs; however, it assists the management
and does not replace it. Write down in detail the scope of management accounting.
(Explanation of each point to be given.)10
ANSWER: Financial accounting – Management accounting is mainly concerned with the modification or rearrangement of the information provided
by financial accounting.
Q2. From the
following balance sheets of Dramas Ltd., compute the trend percentages using 31
December 2005 as the base year.
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Assets & Liabilities
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Amount
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2005
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2006
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2007
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Liabilities:
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Share capital
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2,00,000
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2,50,000
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3,00,000
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Reserves
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1,00,000
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1,50,000
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1,50,000
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Loans
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2,00,000
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1,00,000
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50,000
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Creditors
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3,00,000
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4,00,000
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2,00,000
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8,00,000
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9,00,000
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7,00,000
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Assets:
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Buildings
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2,00,000
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2,50,000
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3,00,000
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Plant
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2,00,000
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2,50,000
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1,00,000
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Stock
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2,50,000
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2,50,000
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1,50,000
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Debtors
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1,00,000
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1,00,000
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1,00,000
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Cash at Bank
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50,000
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50,000
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50,000
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8,00,000
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9,00,000
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7,00,000
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(Preparation of
comparative balance sheet with the increase or decrease in percentage,
Conclusion) 6, 4
Answer:
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Solution
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Trend
percentages
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Balance sheet as on 31 December
2005 to 2007
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|||||
Q3. Working capital
requirement is determined by a wide variety of factors. Elaborate those factors
and explain all of them. (Explanation of all the factors) 10
Answer: Working Capital Requirement: In
the previous section, you have learnt about the objectives of working capital
management. In this section, you shall study about the determinants working
capital
Q.4.
Variance analysis is a tool for measuring performance and depends on the
principle of management by exception. Explain the uses of variance. From the
following information, calculate sales margin price variance and sales margin
volume variance.
(Uses
of variances, Calculation of standard margin price variance and sales margin
volume variance) 5, 5
ANS:
Uses of Variances
It is important to note that the
mere estimation of variances is not sufficient,but their analysis and
Q5. Explain the
various steps in Budgetary Control. Advantages of Budgetary Control. (Steps in
Budgetary Control, Advantages of Budgetary Control) 4, 6
Answer: Steps in Budgetary Control: In
the previous section, we studied about the objectives of budgetary control.
In this section, we will learn about the steps involved in budgetary control.
The various
Q6.
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Use the following information to prepare:
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A schedule of changes in working capital.
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|||||||||||||||||
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A funds flow statement of Sahana & Co.
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Balance Sheet of Sahana & Co.
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Liabilities
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31.03.2010
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31.03.2011
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Assets
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31.03.2010
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31.03.2011
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Capital
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1,85,000
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2,10,000
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Goodwill (at
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60,000
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60,000
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|||||||||||||||||
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P&L
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1,47,800
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1,76400
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cost)
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1,85000
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2,20,000
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|||||||||||||||
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account
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1,20,000
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90,000
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Land
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47,400
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52,400
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|||||||||||||||
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Bank
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40,000
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68,000
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andbuilding
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19,400
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19,400
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|||||||||||||||
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loan
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1,40,000
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1,22,000
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Plant
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82,600
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72,400
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|||||||||||||||
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Bills
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20,000
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18,000
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andmachinery
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1,20,000
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1,28,000
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|||||||||||||||
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payable
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Furniture
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80,000
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72,100
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|||||||||||||||
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Sundry
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Inventory
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50,000
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48,300
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|||||||||||||||
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Creditors
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Sundry
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8,400
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11,800
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Provision
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Debtors
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|||||||||||||||
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for
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Bills
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|||||||||||||||
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taxation
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Receivable
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Bank
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Cash
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||||||||||||||
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6,52,800
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6,84,400
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6,52,800
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6,84,400
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Schedule of changes in working capital
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5
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10
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Fund flow statement of Sahana & Co
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5
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Answer: Statement of changes in working
capital from 01.04.2010 to 31.03.2011.
Statement
of Changes
Get fully solved assignment. Buy online from website
online store
or
plz drop a mail with your sub code
we will revert you within 2-3 hour or immediate
Charges rs
125/subject and rs 625/semester only.
if urgent then call us
on 08791490301, 08273413412
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