Code No.

D-14498/CDE/S
FACULTY OF COMMERCE
B.Com. (CDE) III – Year Examination, November 2022
Subject: Advanced Management Accounting
Paper No: 307
Time: 3 Hours Max. Marks: 80
PART – A
Note: Answer any five questions. (5 x 4 = 20 Marks)

1. Explain Importance of Management accounting.

2. Objective of Budgetary control.
3. What is meant by funds from operation?
4. From the following figure, calculate the sale required to earn a profit of Rs.1,20,000

Sales (Rs.) 6,00,000

Variable cost 3,75,000

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Fixed cost 1,80,000

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5. Calculate the material cost variance.
The standard and actual requirements of material ‘A’ are as under
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Standard 10,000 units @ Rs.4.00 per unit
Actual 13,000 units @ Rs.3.00 per unit
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6. From the following particulars, prepare a production budget of Arun Sales Corporation
for the year ended June 30, 2020
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Product Sales Estimated Stock (units)

(as per sales budget)
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July 2019 June 30,2020

A 1,50,000 14,000 15,000

B 1,00,000 5,000 4,500
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C 70,000 8,000 10,000

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7. Limitations of Break.-even analysis.

8. Classification of variances.

PART – B
Note: Answer all the questions. (5 x 12 = 60 Marks)

9. (a) Discuss the nature, scope and functions of Management Accounting.

(OR)
(b) Explain the role of management accountant in an organisation.

10. (a) Explain the classification of budget

(OR)
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(b) Prepare a manufacturing o v e r h e a d budget and ascertain t h e

Manufacturing overheads rate at 50% and 70%capacities.The f o l l o w i n g
particulars are given at 60% capacity.

Variable overheads Rs.

Indirect material 6,000

Indirect labour 18,000
Semi variable overheads
Electricity(40% fixed) 30,000
Repairs (20% variable) 3,000
Fixed overhead 36,000

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11. (a) How do you prepare cash flow statement?

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(OR)
(b) You are given the following balance sheet of D Ltd. Prepare statement of
source and use of Funds.
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Balance Sheet as on 31st March
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Liabilities 2016 2017 Assets 2016 2017
Capital 2,50,000 2,00,000 Land 66,000 50,000
Account payable 45,000 70,000 Stock 90,000 80,000
Profit and 23,000 60,000 Debtors 1,15,000 1,70,000
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loss account
Cash 47,000 30,000
3,18,000 3,30,000 3,18,000 3,30,000
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12. (a) What are the assumptions of Break-even point analysis.

(OR)
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(b) The following information is related to Kakatiya cements Ltd.

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Sales (Rs.) 5,00,000

Variable cost 1,60,000
Fixed cost 3,00,000
Profit 40,000

You are required to find out (a) Break-even point (b) PN rat io (c) Margin of safety
(d) Sales required to earn a profit of Rs.50,000.

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13. (a) Define Standard costing. What are its advantages and disadvantages?
(OR)
(b) From the following information, calculate

i. Material cost variance.

ii. Material usage variance.
iii. Material price separately for X and Y.

Material Stand Quantity Stand Actual Quantity Actual

(Kg.) price (Rs.) price

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X 10 4 12 3

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Y 15 4 18 5
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 Code No. D-14498/CDE/S/T
FACULTY OF COMMERCE
B.Com. (CDE) III-Year Examination, November 2022
Paper : 307
Subject : Advancedd Management Accounting
Time : 3 Hours Max Marks : 80
Note: This paper will be evaluated for 100 marks for the candidates not having Internal Assignment
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edüTÔe⁄ neTàø±\T n+#·Hê y˚dæq düs¡T≈£î\T (j·T÷ì{Ÿ)
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(neTàø±\ ã&Ó®{Ÿ Á|üø±s¡eTT) p˝…’ 2019 pHé 2020

m 1,50,000 14,000 15,000
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_ 1,00,000 5,000 4,500

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dæ 70,000 8,000 10,000

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 Code No. D-14498/CDE/S/T
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á ÁøÏ+~ Ç∫Ãq $esê\T 60% kÕeTsêú´ìøÏ dü+ã+~Û+∫q$

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ø=‘·Ô #·s¡ e´j·Tj·÷\T :
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]ù|s¡T¢ (20% #·s¡eTT) s¡÷. 3,000
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n|ü\T 2016 2017 ÄdüTÔ\T 2016 2017
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_. á ÁøÏ+~ düe÷#ês¡eTT qT+&ç M{Ïì ˝…øÏÿ+#·+&ç.
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ii) yÓT{Ï]j·T˝Ÿ j·TTôdCŸ $#ês¡DeTT
iii) x eT]j·TT y \ jÓTTø£ÿ yÓT{Ï]j·T˝Ÿ <Ûäs¡ $#ês¡DeTT

yÓT{Ï]j·T˝Ÿ Á|üe÷D |ü]e÷DeTT Á|üe÷D <Ûäs¡ yêdüÔe |ü]e÷DeTT yêdüÔe <Ûäs¡

x 10 4 12 3
y 15 4 18 3
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