Total No.

of Pages: 4
Register Number: 5660
Name of the Candidate:

B.B.A. DEGREE EXAMINATION, 2013

(THIRD YEAR)

310. MANAGEMENT ACCOUNTING

(Common with Double Degree and Lateral Entry)
December] [Time : 3 Hours
Maximum : 100 Marks
SECTION-A (102=20)
Answer any TEN questions
1. Write short notes:
a) Index method
b) Financial accounting
c) Marginal cost
d) Management accounting
e) Profit volume ratio.
f) Pay back method.
g) Standard costing
h) Fixed cost
i) Zero base budgeting
j) Management decision
k) Cost audit
l). Budget.

SECTION-B (410=40)
Answer any FOUR questions
2. From the following, you are required to prepare production budget.

Product Estimated Opening stock units Estimated Closing stock units Estimated sales

X 5,000 6,400 21,600

Y 4,000 3,850 19,200

Z 6,000 7,800 23,100

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3. Explain the essential features of management accounting.

4. Discuss the role of contribution in business decision making.

5. Describe the various functions of cost audit.

6. Explain the various methods of capital budgeting.

SECTION-C (220=40)
Answer any TWO questions
7. Describe the managerial applications of marginal costing techniques.

8. The company is considering investment of Rs.1,00,000 in a project. The following are the income
forecasts, after depreciation and tax,

First year Rs. 10,000, Second year Rs. 40,000, Third year Rs.60,000, Fourth year Rs. 20,000 and Fifth
year Rs. Nil.

From the above information, you are required to calculate:

ii) Pay-back-period.

iii) Discounted pay back period at 10% interest factor.

(Index: 0.909, 0.826,0.751,0.683 and 0.620)

9. Management accounting is accounting for effective management.- Explain this statement.

10. From the following particulars, calculate material cost, price, usage and mix variances.

The standard mix of product is :

X-300 units at Rs. 7.50 per unit

Y-400 units at Rs. 10 per unit

Z-500 units at Rs. 12.50 per unit

The actual consumption was:

X-320 units at Rs. 10 per unit.

Y-480 units at Rs. 7.50 per unit

Z-420 units at Rs. 15 per unit

 3
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 4
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_d;whk; Mz;L %. 60,000
ehd;fhk; Mz;L %. 20,000
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(js;Sgo kjpg;g[ 0.909, 0.826, 0.751, 0.683 ; 0.620)

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_yg;bghUs; mst[ ntWghL/ kw;Wk; _yg;bghUs; fyit ntWghLfisf; fzf;fpLf.
bghUspd; juf;fyit:
X-300 myFfs; %7.50 tPjk;
Y-400 myFfs; %10.00 tPjk;
Z-500 myFfs; %12.50 tPjk;
bghUspd; cz;ik mst[:
X-320 myFfs; %.10 tPjk;
Y-480 myFfs; %.7.50 tPjk;
Z-420 myFfs; %.15 tPjk;
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