SU&IECT CODE: 396

2020

Financial Accounting, Management and Analysis {Paper V)

Time : 3 Hours Maximum Marks : 3OO

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SPECIFIC INSTRUSrIONS
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/i/ Candidates have to attempt all questions.

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fty' Marks carried by each question are indicated at its end.

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1. What are the various sources available to Indian businessmen for raising funds?
Explain. (Not more than 250 words)

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2. What is Personal Financial Planning? Explain the process of Personal

Financial Planning. (Not more than 25O words)

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396/Firsrcial Accoulthg, ilaaagerf,elt ard Aaalysis (Paper v) (1) P.T.O.

 3. Evaluate the practical applications of Marginal Costing Technique. (Not more than
5(X) words)

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4. What is the need for accounting of brands (brand equity)? Explain. And also evaluate
the Approaches and models for valuation of self-generated brands. (Not more tha-n
5(X) words)

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5. Explain various methods of investing surplus cash. What criteria should a firm
use while investing in marketable securities? (Not more than 5OO words)

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6. Elaborate the need and scope of socia-l accounting. (Not more than 5OO words)

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7. Explain tJ:e features of insurance. Discuss the steps in risk management plan.
(Not more than S(Xl words)

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396/rhaacial lceouEtiDg, Marsgemeat and Aralysts (Paper vl (2) P.T.O.

 8. From the following information you are required to estimate the net working
capital :
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Particualrs Cost per unit in Rs.
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Raw materials 400
dzrg xod>lrlsto
Direct labour 150
ded roarrdd:
Overheads (excluding 300
depreciation)
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(Bdd9o$$a d;addrdB,tu)
Total Cost/ c,q d{ 850
Additioaal laformation :
dz$dO
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Selling price Rs. 1,O00/- per unit
dnuoul dd d,8 od}oot,trrl dra. 1000/-
Output Rs. 52,000 l- p. a.
eruodd a?A,rFd dra. 52,000/- odlJao8trrl$
Raw materials in stock Average 4 weeks
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WORK IIY PROGRESS:
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(Assume 5O%o completion stage Average 2 weeks
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Finished goods in stock Average 4 weeks
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Credit allowed by suppliers Average 4 weeks
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Credit allowed to debtors Average 8 weeks
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Cash at bank is expected to be Rs. 5O,OO0/-
z'o6otrdgd ooc$ ?Io.)ierod drld) dJa. 50,000/-
Assume that production is sustained at an even pace during the 52 weeks of the year. All
sales are on credit basis. State any other assumption that you might have made while
computing.
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396/financial Accouating, Maaagement aad Analysis (paper Vf (3) P.T.O.

9. Compute the net monetaqr result of ?' Ltd, as on 31"1 March 2016, from the
information given below :

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I
Particulars o1-04-2015 31-03-2016
&ddil€c Rs. (do.) Rs. (do.)

Cash 25,000 30,000

drld)
Book debts 51,000 60,000
dDnd c$tdrlst)

Creditors 55,OOO 65,000

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G) C^lJ U) I \J \.\,

Loan 40,000 45,000

FO9

Retail Price Index Numbers:

zsod dd ioz3 Bodrt$:
Rs./cto.

r-4-2015 250

31-03-2016 350

Average for the year 300

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10. Discuss the various factors which are responsible for the slow growth of the venture
capital industry in India. (Not more than 5OO words)

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396/finaacial Accounting, Management and Analysls (Paper Vf (4) P.T.O.

 11. A company has three warehouses A, B, C and four stores W, X, Y, Z. T}re
warehouses have altogether have a surplus of 15O units of a given commodity as
follows:
A-50, e60, c-40
z"od) dodoo$g A, B, Caosr d),od) erurtssoi'l9d- d)q w, x, Y, Z aozr 04
ioddrtoeoJor(gd. wrgrodgQ 150 o$Jaol,tr dr-ii--ro ro$0 dr SdRdoSd :
A-50, &60, C-40

The four stores need the following amounts :

w-20, x-70, Y-50, zro

610e))+ iolidFoeo$rlgii 6l ESnd doqd9 oddrcd :

w-20, x-70, Y-50, z-10

Cost (in Rs.) of shipping one unit from warehouses to different stores is as
follows :
s.ocb o$oo[.fd rorid datr (dro. rISOJ ttDrgtoaod osd noaid.6oeo$i19d dB
E$fldo3d :
Store s (fio1jd aaoon,t$)
w x Y Z

A 50 150 70 60
ts8
3E B 80 70 90 10
IE.,
sg C 15 87 79 81

Work out the transportation schedule by t}re following methods and compare
the transportation cost :

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lal NWCM (North West Corner Method)

NWCM (oDQ'F dt 6odFd AaDiJ)

(b) LCM (l,east Cost Method)

LCM (Oe{ @{ DODd)

396/fioaaciat Accourthg, Uaroagemert attd Arallnis (Paper vl (5) UU2O