8 Register Number :

9. VF ot |> ] V]uV su Name of the Candidate :

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V|m. 5 6 1 3
() kV VV ] W B.B.A. DEGREE EXAMINATION, 2012
.
( FIRST YEAR )
(g) [kD | k_ m E>m.
(i) X- kl_ 1,800 V^. ( PART - III )

(ii) Y- kl_ 1,200 V^. ( PAPER - XII )

(iii) X- kl_ 1,200D, Y- kl_

400 V^D. 310. MANAGEMENT ACCOUNTING

(iv) X-kl_ 900D, Y- kl_ December ] [ Time : 3 Hours

600 V^D Wk]_
cu] ]k|om Maximum : 100 Marks
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SECTION A (10 2 = 20)
V^-X V^-Y
Answer any TEN questions.
su s 30 50
ALL questions carry EQUAL marks.
o 10 12.50
1. Write short notes :
\z 0.25
V T>D 20 \^ 30 \^ (a) Contribution.
\VD ol_ ol_ (b) P/V Ratio.
^ 100% 100%
(c) Production Budget.
WBV
^ 10,000 (d) Flexible Budget.
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 2 7
(e) Net Present Value. z] g ( 4 $ 10 = 40)
(f) Variance. >D V[z sVz sBD.
m sVzD \ \]^.
(g) Key Factor.
2. >l[ [\ sk.
(h) Master Budget. 3. \V\ Bo[ V sz.
(i) Semi-variable Expense. 4. J> ]t_ [V_ [? >[
xBmkD BVk?
(j) Present Value Factor.
5. VbD sk]om JV^
(k) Materials Price Variance. s, cBV s \VV| \uD,
JV^[ s \VV|
(l) Break Even Analysis. |.
WBVm c\BVm
SECTION B (4 10 = 40)
20 V 24 V
Answer any FOUR questions.
s 400 450
ALL questions carry EQUAL marks.
6. ] W x [V_ [? >[
2. Explain the advantages of Cost Audit? [\ .
3. E x p l a i n t h e o b j e c t i v e s o f m a n a g e m e n t z] ( 2 $ 20 = 40)
accounting. >D | sVz sBD.
m sVzD \ \]^.
4. What is Capital Budgeting? Why are its
importance? 7. ][ _k k sk.
8. > s [V_ [? >[
[\D zV|D sk.
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 4 5
(i) 1,800 units of X 10. The two competing proposals which require an
equal investment of 50,000 and are expected
(ii) 1,200 units of Y
to generate net cash flow as under :
(iii) 1,200 units of X; 400 units of Y
Years Project-I Project-II
(iv) 900 units of X; 600 units of Y
1 25,000 10,000
The accountant has ascertained the following
2 15,000 12,000
information :
3 10,000 18,000
Product-X Product-Y
4 - 25,000
Selling Price 30 250
5 12,000 8,000
Direct Materials 10 12.50
6 6,000 4,000
Direct Labour
at 025 paise The cost of capital of the company is 10%.
per hour 20 hours 30 hours The following are the present value factors at
10% p.a :
Variable 100% of 100% of
overheads labour of labour. Year 1 2 3 4 5 6
Fixed P.V.
overheads 10,000 Factors
at
10% 0909 0826 0751 0683 0621 0564
Evaluate the proposal under Net Present Value
Method.
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 6 3

z] ( 10 $ 2 = 20) 5. Calculate material cost, usage and price variance

>D m sVz sB. from the following particulars :
m sVzD \ \]^.
Standard Actual
1. E zA k.
Quantity 20 kg 24 kg
() A.
Price 74 7450
(g) /s s>D.
() cu] ]D. 6. What is Marginal costing? State its advantages.
(~) ]D.
(c) W ] \]A. SECTION C (2 20 = 40)

() \VV|. Answer any TWO questions.

() xB\V V. ALL questions carry EQUAL marks.

() >\ ]D. 7. Explain the different types of budget.

(n) z] \VD s^. 8. W h a t i s S t a n d a r d C o s t i n g ? E x p l a i n i t s

advantages and limitations.
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9. The management of Joy Ltd., is considering the
({) J V^ s kV|.
sales budget for the next budget period. You
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are required to present to the management
showing:
(a) The marginal cost of each product.
(b) To recommend which of the following
sales mix should be adopted.
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 9 9

10. | Vl|D x[\Va> ]]uz 10. | Vl|D x[\Va> ]]uz

kV ]]uz >kBV x>| 50,000 kV ]]uz >kBV x>| 50,000
\KD ]V|D W V {D \KD ]V|D W V {D
[k\V. [k\V.
k^ ]D 1 ]D 2 k^ ]D 1 ]D 2
1 25,000 10,000 1 25,000 10,000
2 15,000 12,000 2 15,000 12,000
3 10,000 18,000 3 10,000 18,000
4 - 25,000 4 - 25,000
5 12,000 8,000 5 12,000 8,000
6 6,000 4,000 6 6,000 4,000
WkD 10 >T>D k\V> sDAm. WkD 10 >T>D k\V> sDAm.
>uV>B VF \]A g| [z >uV>B VF \]A g| [z
10 >T>]_ [k\V zD. 10 >T>]_ [k\V zD.

kD 1 2 3 4 5 6 kD 1 2 3 4 5 6

10% 10%
[B [B
\]A 0909 0826 0751 0683 0621 0564 \]A 0909 0826 0751 0683 0621 0564

]> W >uV>B \]A xl_ ]> W >uV>B \]A xl_

\]|. \]|.