Seat No.

I Nl7-106
ovember-2014
B.Com, Sem.-V
CE-302 A : Management Accountancv _ I
Time: 3 Hoursl
[Max. Marks:70
'x'k. '[l -flr)-[ qLrer0 qte{l urru-rt ruq-ft eSrcrrfl ttlqd qa&
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qtq! lqersd:
tlss u.l. ,,lg tileg 2,40.000 1,50,000
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r.trqarelu):
tlsdIfl r}r1s'l 9,60,000 r5.00,000
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1,20,000 3,30,000
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Nl7-I06
P.T.O.
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elct€,LtI 1.20.000 elctldi'lr,tl 30.000

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uis ulqtirte 90"000 uretlqg .rq[ 10,000

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15,30,000 l5,3o,ooo

dr. 31-3-20t+ -rL tlr tltr uoi .rd{ -t+r-1rut't "tt{ '[Ia] Sror t] :

40.00.000
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qte :c)alA qLq-fl ,tSctt 28,00.000

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.r)r,,t) -ttl l.rtrt r,r.i SOX *t{tL ,.rieiti) 4.50.000

t'ttt : l0%.tL Roi.{t lt? crtL% 25.000
4,25.000
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.rlr"ti {tl (cr{t% ,,t-I St.ltL ,rts'[-ti) r l? 500

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6tlrt qtlt'l t 27.50.000
tt1,,tL.t't} +alS { 1"50.000
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(4) +alg qc{ et
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(6) eleLeLtl-tl cgetirtt
(7) r)rt{efl 1s1 ut .tuL.tt'il tt
uetqt

Nl7-r06
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(4) L.tLeLr'lti .leLlrr
(5) a.[rfte Us'l-r] qe{r?
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rqtqgtt'lartl Resai t
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u-u.td u-I -t+) 6,900 eietld3'l 400
euqui u{etl 1s1 10.000 a.t*{l ha*.r) 20"000
29,100 29,100
S'u .i.tLeL
911 ( 20,000,.1i*,t'l {$'i { 4.000
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3t-3-2014 31-3-2013 3t-3-2014 31-3-2013
rqrqerr'lurl hctsal
t t t
65.{lA rit1s1 12.00.000 8,00,000 rrfl-t u-l qgtt 8,00,000 3,50,000
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N17-106 3 P.T.O.
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Nl7-t06 4
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d..r.tL6-[l qrs'[ t 70.000 e.r'l u-i ctt. 31 -3-2014 -rL r)v uu qrr'L t oo.ooo e.[l,.
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mauul-zo t+ 1.20,000 000 20.000
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N17-106 P.T.O.
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4,00,000
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N17-106
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(iv) tLeLLs'l.r Uti.rre) i.tLr sr'[ r]te)esel urft ?u sr.tLti t].

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(iii) { 50.000 (ir,) { 60,000
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N17-106
P.T.O.
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(iii) { 32.800 (iv) t 36'200
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t?rq{t .,irq.tt zoya.
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(iii) 35,ooo li.s't) (iv) 25,000 +IsqI
q'trq'tt 'Lttr t}' '} qr)
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t'ici tOfz' etets'tt{L u'
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6e+Le'r
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lut-tEtLur
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(i) ( 18,50,000 (ii) { 19,60,000
(iii) t I 6.80.000 (iv) t 20,25,000

N17-106
 :

Seat No. :

f{ l7-106
November-2014
B.Com, Sem.-V
CE-302 A : Management Accountancy -I
Time : 3 Hoursl INIax' Marks : 70

I . On the basis of tollowipg data of 'X' Ltcl, prepare courmou-size pel'centage tables : t4
2012-13 2013-14
t (
Fixed Assets :
L, Land - Building 7.20.000 14.70.000
Fumiture 6"00.000 6.30"000
Total Fixed Assets 13,20,000 21,oo,ooo

Current Assets :
Cash & Bank Balance 2.40,000 1,50.000
\ Debtors 3,60,000 3,00,000
Stock 4.80.000 4,50.000
i Total Current Assets 10,80,000 9,00,000
Total Assets 24,00,000 30,00,000
Liabilities :
Equity share caPital 9.60,000 15,00,000
Reserve and Sutplus
Prot-rt & General Reserve 6,00,000 6.00,000
Shareholders Funds 15,60,000 21,00,000
t, Current Liabilities :
Provisiou tbr tax r.20.000 3.30,000
Bi1ls Payable 1.92.000 2.70,000
Creditors s.28.000 3,00.000
Total Curent Liabilities 8,40,000 9.00.000

Total Liabilities 24,00,000 30,00,000

OR
1. (a) Dilcus; the principal methods of Management Accounting.
" (b) Fxplain the Comparative Financial Statements'
(c) Write shofi note : (anY one)
(l) Trend Percentage
(2) Limitations of Financial Statements

P.T.O.
N17-106 9
 The Balance Sheet of "Sneha Ltd" is as under. as o,31-3-2014
2.
: tl
Liabilities t Assets {
Equity shale capital each of Land & Building 6.30,000
t10 s.00.000 Plant & Machinery 3.50.000
10% pref'erence share capital Funtiture 50.000
each ofT 100 2,00,000 Investtlents (short tenn) 1.00.000
Resen e arrd Suqrlus 3.50,000 Closing Stock 1.00.000
I 09 o Detrentures 2,50,000 Debtors 2,30.000
Creditors 1,20,000 Bills Receivable 30.000
Bills Payable 20.000 Cash & Bank Balance 30.000
Bank Oveldraft 90,000 Prelirlinary Fxpenses 10.000
L.
15,30,000 15.30.000

The Profit & Loss A/c. of 'Sneha Ltd'year endecl o,3l-3-2014, is as under:

t
Sales (cash sales is Tl|of
J
the credit sales)
40.00,000

Less : Cost of sales 28.00.000

Gross protit 12,00.000
Net Profit (betbre interest and 50o/o tax) 4,50,000
Less : Debentures interest at 10yo 25.000
4.2s.000
Less : 50oZ Taxation 2. t 2.500
Net Profit after interest and tax 2.12.,500 I

CreditPurchase { 27.50.000
Opening Stock { r.s0"000
cornpute the following ratios : (on the basis of 360 days in year)
(1) Cument Ratio
(2) Liquid Ratio
(3) Net Profit Ratio
(4) Stock Tumover
(5) Debtor's Ratio
(6) Creditor's Ratio
-(7) Rate of rebate on capital ernployed
OR
Nl7-106 r0
 An'ange it in
2. (a) Following is the Balance Sheet of "Parth Ltd". as on 3l-3-2014.
ratios. (fbr 360 days of year') 7
proper tbimat fbl analysis and calcurlate tlie following
(l) Net Profit Ratio
(2) Cun'ent Ratio
(3) ProPlietarY Ratio
(4) Debtor Ratio
(5) Working CaPital Turnover
Balance Sheet as on 31-3-2014
Liabilities
Creditors I,600 Cash in Bank
Bi1ls Payable 600 Debtors
Debentures r0.000 Stock
Reserve & Profit 6.900 Bil1s Receir.'able
Paid-up Capital 10.000 Fixed Assets

t,
Total sales { 20.000, Net Prot-rt { '+'000
including stock are
(b) (l) The curent ratio of a fimr is.2 : l. the curreut assets
t 60.00.000. The liquidity ratio at this time is 3 : 1 and the cunent debts
excludir-rg bank ol'erdraft are { 1-5'00'000'
Find out the atnouut of stock and bank overdraft'
(2) { 4,000 is the bills payable in a company's \o}<s If thepurchase
total putchase is
a,d the
t 7.30.000 and the cieclit purchase is a/5 of tl-re total
cleditors ratio is 40 daYs'
Find out the amouut of creditors'
(c) Write ans\\Ier as requilecl to the fbllou'irlg : (any one)
(1) Limitations of Accounting Ratio' and the Retumon
(2) Explain meaning of the Return on Qapital Ernployed these ratios'
equlty ShareholJers Funds. Ci.'e fbnnula's to detemine
oIf -'ulvYa
"Di Ltd" t4
The follo',r,ins are Balance Sheets
Sh
31-3-2014 3l-3-2013
31-3-2014 3 1-3-20 13
Liabilities {
Assets t
8.00.000 Land & Building 8.00.000 3.50,000
Equity share capital 12.00.000
42.000 Machinery 7.10,000 5.62,000
Security Premiun-t 64.000
70.000 1.50.000 Patents 96.000 I ,12,000
General Reserve
1.05.000 Furniture 56.700 63.000
Protrt & Loss A/c. 2,01"000
2.20.000 Debtors 3,00.000 2.00,000
150/o Debentures 4,20,000
1,26.000 Stock 1,60,000 2,00,000
Creditors 1,68.000
1,10,000 Cash 65.300 61.000
Provision for Tax 70,000
Discount ou 5,000 5,000
Debentures
15,53,000 21,93,000 15,53,000
21,93,000

11
P.T.O.
N17-106
 ! ! !!! !!! !!! !

,l

Additional Information :

(1) Depreciation wdtten off

(
Land & Building 35.000
Macliinery 1.12.,+00
Patents 16.000
Fumiture 6.300
(2) During the year Machinery worlh { 1,62,000 have been sold or-rt at t 1"40.000.
(3) During the year tax aud dividend were paid { 62.000 and T 84,000 respectively.
(4) The cornpany has issued bonus share at 4 : I fi-orn General Reserve Fund during
the year. During the year new equity share issued at 1 19 o premium.
(5) During the year new debentures are issued at 3o/o discount. L
From the above infonr-ration, prepare Cash Flow Statement as per Accounting Standard-3.

OR
3. (a) From the fbllowing infomration of "Rudra Ltd", prepale Cash Flou Statement as
per Accounting Standard-3.

Balance Sheets
31-3-2013 3l-3-2014 31-3-2013 31-3-201-t
Liabilities Assets
{ T {(
Equity share capital 1,00,000 4.00,000 Fixed Assets j.t,rt-r., ,, i.l )(J.000

Capital Reserve 1,00,000 Investrrrents l.lt r. , :. ,r r.r10Q

Provision for 2,00,000 5,00,000 Current Assets r.[r(t.r;rrri ].(.](-1.(-)00

Taxation
L
Bank Overdraft 4.00.000 5,00,000

8,00,000 14,00,000 8,00,000 14,00,000

Additional Information :

(l) The cornpany sold all fixed assets at { 5,00,000 in the year beginning and
profit was credited to Capital Reserve A/c.
(2) From the Capital Reserve A/c. the corrpally had issued fr.rlly paid-urp bonus
share to the shareholders.

(3) The investments were sold out at T 1,20,000 during the year.
(4) The company had plovided fbr Incorne tax of T 5,00.000 dlrring the year.
(s) The company had paid t 2,00,000 fbr interirn dividend during the year.

N17-106 t2
I

i:
I

(b) Follor.r,ing are the Balance Sheets of "Tia Ltd" : 4

t-4-2013 31-3-2014
Particulars
t t
,M:
Buildings 2,00,000 3,00,000
Furniture 1,00.000 80.000
Current Assets 3.00,000 4.00.000
6,00,000 7,80,000

Liabilities :

Creditors 80.000 65.000

Bank Loan 3,20.000 2.85.000
Share Capital 2.00"000 4.30.000
6,00,000 7,80r000
\-
A builclings r.vorth { 50,000 was sold out @ { 25,000 which had accumulated
depreciation of { 20,000. The depreciation provision of { 70,000 ar-rd { 60.000 as
I
I

i
on 1-4-2013 and 31-3-2014 respectively.
Prepare the Accounts of Depreciation provision and Buildings.

(c) Wlite Answ'ers : (atty one)

(1) Utility of Cash Flow Statement
(2) Shou,the difference between Cash Flow Statement and Fund Flow Statement.

4. "Noor Ltd" wants to har.e an or,erdraft tacility with bank for the period fiom Jau - 2014 to
March - 2014. Prepare cash budget trom tl-re following intbnnation : 14

i Sales Closing Stock Total Overhead

Month (
t t
i
Nov-2013 80,000 10,000 12,000

Dec-2013 1,00,000 15.000 15,000

Jan-20 I 4 1,20,000 25.000 20,000

Feb-2014 1.60,000 30,000 18,000

Mar-2014 1.40.000 )7 500 20,000

April-2014 1.50.000 25,000 15,000

Additional Information :
(1) Bank Balance of { 50,000 as on l-1-2014
I
(2) Goods sold at 33?o profit on cost price.
(3) Purchase is in cash basis.

Nl7-106 13 P.T.O.
 (4) 40o/o of the total sales is in cash. 509/o arnount of the credit sales rs receir-ed
during
the flrst month after the sales and the rest ar-rourt is
receir ecl durin_u the second
month after the sales.
(5) Tlie total overhead inch-rcle the frxecl irrdirect expenses
t
of 5.000 per ,ro.th. tlre
same is paid dr"rring same mouth. Valiable in<,lirect
expenses paid duiin-e the rno.th
tlrat follows.
(6) An old machine will be sorcl at { 30,000 in the n-ronth of Feb_2014.
(7) A new machine will be purcliase at t 50,000 cluring the month of Feb-2014.
the
80% of the payrnent will be macle at the time of it! clelivery
and the rest of the
arnount u,ill be paid during the month tliat follows :
(8) Income tax { 10,000 is to be paid in Feb-2014.
OR
4. (a) From tlie following clata of-"Ajit Ltd", prepare Cash Buclget
tbr the period of three
nrontlrs ending 30-6-201 4.
7
(l) Cash on hand of { 50,000 as on I _4_2014
(2) 25oZ Gross profit rate on actual cost. !l
(3) Other Infbmration :

Opening Stock
{
March- 14 3,00"000 20.000 ll. (_)00

April-14 3,20.000 30.000

May-11 3.60,000 40"000 5-:.5 r,

June- 1 4 4.00.000 50.000 -.1 ) 'ti

-i )

July- l4 4,20,000 60.000 l-rl_.t r1,111

(4) A machine wofth T 36,500 is to be brought in May-14, < 20,000

will be paid
in the month of pr-rrchase and the rest in the month that follorvs
it.
(5) Tin-re Lag - Credit sales I month.
Credit purchase % month.
(b) The sales cost buclget of "Ninnan Ltcl" of last periocl \\,as
as belt,ri 4>
Particulars
Rajkot Surat Valsad Total
? ? ? r
Sales Commission 2,000 3,000 5,000 10,000
Godown wages 3,000 2,000 4.000 9,000
Salary 7,000 5,000 6.000 19,000
Rent and Tax 6,000 4,000 2.000 12,000
Advertising 1,000 5,000 4.000 10,000
19,000 19,000
27,000 59,000
The following cha,ges are to be consicre..d in trr"
uua$t
(1) A 10% increases in Commission tbr every
district.
"r"i[
(2) A 5% increase in the wages of godow, keepers
of Rajkot a,d valsad.
N17-106 l4
 (3) Au increase respectively of{ 300, t 500 and { 400 in the wages for three
districts.
(4) A20% increases in rent.
(5) An increases of { 800 in adverlising cost for Surat.
Prepare Sales Cost Budget lionr the above data.
(c) Write shoft note : (any one) 3
(1) Zero Base Budget
(l) Limitations of Budgeting

5. Select the con'ect answer atrd show necessary calculations (any seven) : 14
(1) Internal Audit in Management Accounting is
(i) Voluntary
(ii) Compulsory once in a year
(iii) Corlrpulsoly twice in a year
(iv) Compulsory to be done through Goven'rment appointed Auditor
?
(2) Objective of Management Accounting is
(i) To prepare Financial Accounts only
(ii) To lielp management by usirig total accot"urting data
(iii) To prepare accounts of cost only
(iv) To plepare and present financial repofis befole shareholders
(3) A cornpany's geariri,e ratio is 30%. debentures of { i0,000 and equity share capital
is T 3.00,000. The preference share capital would be {
(i) { 80,000 (ii){ 10,000
(iii) ( 40,000 (iv)t s0.000
(4) A company's operating ratio is 70% and Sales { 12,00,000. Sales retunr
T 2,00.000. If the cost of sales is { 6,00,000, frnd out the operatin-u expenses.
(i) t 6,00.000 (ii) { 1,00,000
(iii) { 5,00,000 (iv) T 3,00,000
a.- (-i) A company's investments Aic. shows { 3,00,000 as opening balance and
{ 3.60,000 as closing balauce. Some of the investments were sold at a price of
? 40.000 during the year and trew investment worth t 1,20,000 was purchase{.
Firtd out the loss on the sales of investments during the year.
(i) { 20.000 (ii) { 40,000
(iii) { s0.000 (iv) { 60,000
(6) Provision for depreciatiou on building is t 2,80.000 in the Balauce Sheet as on
31-3-2013. A building worlh { 1.00,000 was sold out for { 20,000 during the year
had an accumulated depreciation of { 60,000. { 80,000 debited to profit and loss
Alc. duling the year fbr depreciation. How much balance in provision fbr
depreciation on Building A/c. in the Balance Sheet as on 3l-3-2014.
(i) { 2,00,000 (ii)t 3,00.000
(iii){ 4,00,000 (iv){ 5,00,000
N17-106 15 P.T.O.
 (7) Balance shown in tl-re Profit & Loss Aic. of a colnpany is
t I0'000 and { 12'600 as
duling the financial
on 3l-3-13 and 31-3-14 respectively. The transactious tnade
year are
I
1. t 5,500 fbr clepreciation ancl { 2,500 fbr tax was provided during the year'
2. Fumiture wodh { 8,000 rvas solcl out at t 5,000 and Buildiug $'ortl-t
{ 1,10,000 was sold out at { I,12.000' Loss & Profit on tlrese two
transactions was recorded to Protrt & Loss A/c'
3.Itrterimdividerrdof(l5,000waspaiddurirrgtheyeal.
whicli amount from the pfofit will be shown as cash leceipt ?

(i) ( 26,600 (ii) { 18,000

(iii) { 32,800 (iv) { 36.200
year. The
(8) Sai Lt<l. wants to prepare "Production Budget" fbr the tbrlhcoming
following is the intbmation regarding it'
uuits'
sales of 30,000 units as per' budget opening stocks 1 3.500
Closing stocks 20% of tlie budgeted stocks'
25o/o af tl-tefinished product units are rejected
clue to faulty method of production'

Find out the number of tjnislied procluct units to cater the nlarket
demand'

(i) 20,000 units . (ii) 30.000 uirits

(iii) 35,000 urrits (iv) 25.000 units
(9) Shiv Ltd wants to prepare "Good Utilizatiorl Budget" tbr the
ne\t teml' tbr uhich
used per unit.
the targets productiorr is of 60,000 r-rnits' 2 kg of raw material
Opening stock of raw material is 8.000 kgs, it is to be reduced
by 163''i' at the end

of the budgetecl Period.

Find out the inventory utilization budget
(i) 1.20,000 kgs (ii) 1 .12.000 k-qs
(iii) 68,000 kgs (ii') 1.28.000 kgs

(10).x,Ltd.haspreparedproductiorrbrrdgetfbriterr-rP&Q \=
ItemP ltemQ
skilled workers ( 50 per hour 2 hrs per unit 2 hrs per unit

Unskille<l workers { 20 per hour' 3 hrs pel unit 4 hrs per unit

Production units 6,000 20'000

Sales unit 8,000 16,000

during
Fi,d out the Labour Cost of unskillecl workers tiom the above infonlation
production
(i) t 18,50.000 (ii) { 1e"60.000
(iii) { 16,80,000 (iv) t 20.25.000

16
N17-106