PE-288 M.Com. (Il Semester) Examination, Jun-2022 Name/Title of Paper-Accounting for managerial Decision [Maximum Marks : 80 Time : Three Hours} [Minimum Pass Marks : 29 ae Taal @ PRE Se CAME A a okey SAS eT ae aia #1 Note : Answer from both the Sections as directed. The figures in the right-hand margin indicate marks. WE /Section-A 1, frraftitae ort oE-gerts geat a sere Cary ~ pxto =10 Answer the following very short answer type questions:= (a) wa faebe faq om afte fares fra on? Who is propounded the Brealeven point vir war What is the margin of safety (0) sam faeawor aa 2? What is vertical analysis? (Q) wala stqura aan 8? What is Trand Ratio? (e) rat aor ware oma ae eT? When does not how of fund take place? () ae Ce Yas YH B one war wasnt a? What do you mean by cash and cash equivalents (g) Rear omatter rere sia een? What is aotivity based cost fh) were Rta ae cree kara A wer prerer @? What is meant by product fife eyele costing? () riser fate ae 8? What is controlling report ) sata afeter aera? What is level report? Prafitinr ae sets seat a ere Sif 28-1 Answer the following short answer type questions: (a) wads Peg at dere aa &: What are limitations of break even point? (o) deriaes srguret a1 war eee @? What is the importance of accounting rations. ) a at oot nrdsttes oh at uftadda a enfien # aie ace tb) Distinguish between tnd fows statement and schedule of eh (a) aracen caret ait antteneor aay Classify the quatity costin (@) after 3 sates aed | Det ne object of report 1295-6 Answer the follow: long answer type questionBem Rw Se Pann a er yeeny une aA ort 2 Following information's have been received from the cost department of Gangu lt.- want 2 Fixed Expenses Rs. 15000 pat cftactaeita Gra Variable expenses 75% of sales Feuer were 3} ger arare waerT fear & at am AG A ooh ar Ps wa cert B+ ‘The marketing manager carries out a market survey whieh shows the following etteets of reducing the selling price: faa apa A ach Prva ara yf Ahernatives Reduction in SP. Increase in sales volume P 12% 20% Q 8% 1S% R 6% 12% 2011 A. 15000 ar ame ear] afar few oo ws wa came Oe 2012 # orga ar & 19000 & | AET Ur S fare fase a gas art eae we BBC Profit in 2011 amounted to Rs. 15000. At present selling price Rs. 5 pun the expected profit in 2012 Rs, 18000, Which of the price reduction alternative should be accepted by the management sere /OR, Pesifery rae are are zoo ee ap eure deer @ sift Following particulars relate to a manufacturing concern for the month of March 20013 Variable expenses per unit Rs. 14 od factory expenses Rs, $40000 ed selling expeses Rs. 252000 Selling price per unit Rs. 20 saeaftede faq (oo cer gong Aer eh? What till be the Break even point (In Es, And Units)? 2, aftr zpq art 54000 G. axfther me ae fer Ferer A gare am tars fre ona eA, rafts oneae ah ey a0 after cen oe oe avert 16 vite 21 How many units be sold to earn a target her profit of Rs, 54000. when rate of Income tax is 40% and surcharge thereon is 15%? 3. OTT 25 veer ge ore afi wea dq Peer carga aT Ree fen as mfRa? oe or tare ed How many units be sold to earn a nel profit of 25% of eost? Do not consider taxation, 4 af@ qaftede fag BT 120000 gargat we APY arn et dl faa eee wie gers ger sh? What should be the selling price per unit if breakeven point is to be brought down to 126000 units, weet 2, ether Rawat a faecroy wh fafeat ar aga | seed weea ed east or TT aR | plain the methods of analysis of financial statement, Discuss tits electives and fiavitation aterai/OR van fates of omnia afefattat a dete fet oa & Following are the ration relating to the trading activities of X Lid. Debtors Velocity @7are oma 3month Stock Velocity ta ara 8 month Creditors Velocity A7ere atte 2 month Gross profit Ratio THE MH sau 23% 31 ard 2012 wl eae STA BT TAR acco Fo) TY ar air wrE aH. S 10000 &. arfine | ora fe 25000 Gi. we 2a fact 10000 FF Ey gra FA 4. fae 2, fafoa taer 3 ofa tera aera, fafoe GAT Gross profit for the year ended 31° March, 202 amounted to Rs. 400000 closing stock of the year is 8s. 10000 above the opening stock. Bills receivable anounted to Rs25000 and Bills payable amounted to Rs 10000. Find Out; a. Seles __-b. Sundry Debtors _¢. Closing Stock 4. Sundry get 3, Pefetan garnet & tas gare flaws dar oi) wena oasis we aw oterter aracaar aR aT FUT we From the foilowing information's. prepare Cash-Flow statement. Use indirect method under Ase 3 (revised):Company Li (Balance Sheet as at Rs in.) 7 vulars 7 Notesno.| 2018 2014 1 Equity and Liabilities | Ie Shareholder's Funds \ ae Share Capital 100000 so000 b- Reserve & Surplus Share premium Reserve 00 Statement of profit and loss 75000 40000 2+ Non-current Liabilities: Long-term Loan | $0000 Loan from Nanju 20000 00 Provision for Tax | isp ‘19000 3. Current Liabilities | Total (14243) | E 250000200000 Ie Assers: Fixed Assets 180000120000 2+ Current Assets Trade receivables (Bills Receivables) 30000, 15000 Inventory (stock) 70000-35000 Cash and cash equivalents Cash | Bank | Ban Overdraft safe era (Additional Information’s) % 20000 Ba aTat BE B are al wi ye Mw. ss000 A! sigh GG 200e wT APTA Pear ara) a A are AEG, 20000 ar aU Fre TA | Net profit for the year afier charging s. 20000 as depreciation was Rs. 5$000. Dividend paid on share was Rs. 20000. Tax provision erated during the yeur amounted to Rs, 20000 ea OR PRAT Fares B wo! A averse fet a AEH fared at saree 24 oy area F calculating fund from business aphelion’s siring examples, Describe various method 4. Se a gions Baar ona g? mer SPT BT Puke wed arch Ar aaa 3 fare af What is meunt by Target costing? Discuss the various methods which are used in salting target costs erat /OR apa ofa gear 8? are sft ares areas A oat aw werern 2? ype afezen Fae at ware aA arent ate | What is value chain? How is it usefi! in assess value chair analysis. competitive advantage? Explain problems of oer 5, weer ARI wT ae Te yee ite Reiser omar a yw cae Basie asit ant Fare wa A we aE? Jn what forms would you present accounting information and control neels of management of different levels? wae & fay sae fatter gare d oftea gar /OR MP ofa & Regie or Baan afte What are the various types of reports usefial for management? Discuss the principle of reporting