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    Mgt Ac Assignment

    Uploaded by

    parvatibadiger78

    Copyright:

    © All Rights Reserved
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    Question Pabew - 2023. sSecttom -A Aoswer any tem of the followtng : a. what @s management accourttng a an Manageme uk accounting ov managqertal accourk ing p Managers use accouutrn Thformede fon ww checteon malerng Lo aur ww the mavagemert and performance of they bartness b Distt gurus between management accouccten g ancl fenanctalh accouuttn 4 Nanagemeut fecoucking | Foam dal Accoucing # The maken objecttye ts to the obyecHve te te access the buctmess ve eth fac retake mmamagertat amd frnancktab howe tow of decks QO emceron * Audet Ws coropacor Y qex Thexe Ps MO cach fenan ceol ace ouedktn g Compulsion fov andet whet es the formula of margin of cote by —Fr Margin of _ current coles Dimaiieseey cate by level porn x00 Sales level d. state two advantages of fund flow Uotemewe — # rt clearly vhows whether an organ fcalien Is coven g proftt ov wevbarntng a (ose # Reveals addttten gn long ferm borvowtngs e. carvent accetr of the x co. td during the year goad wos *# 4yo,000 and current (rab? letees ave #200000 . Ftod workeng caprtok — work?o _ current accch cabrtol ~ = 40,000. — 200,000 = #26000 — — caryenk \eab? lettec $ wrtke two examples from fenaneah ackrvttres g cavh Ftovs becker e uch — \. Dssuance of Yoares and bonds - 2. Boryowtng a loan gq. Mention any two advantages of carb flows yt ockerme ut —+ 1. Xt preset -the carh fore tien of a firm . 2. Tt also helbs to verefy the cabrtal cavh balance of bustneccee? b. what ts valee = Ratro % the combaxrcen of two oy move fenantol dota wheeb are used for cm alyzr ng the Penanckoh eat erne i of tombenrce 1. Neotten ca foun techniques of wogt accourk?ng —* 1. Froandal plenntng Hy. Reporting a Accouuking Rolte Avalye ° 2. Fund flow thakeme ck sect?ten -B a. Briefly expla&o ang five objectives of managim et accoust ing 4 — The object es °. rmamagemenst accouvking ave: 1 Helps tr planting and ormubakion of fukor poltaes ¢ art to be and foemort objective of mye accout 19 . Mgt accouseting belbs the wot to forecet by making avab leble accoucttn g Foformakt er oie Re\bs go orgauiieng 4 Organtving means Lo ongauks the hactor S voduction “Thic objective gncludes debigakt oo of custhortty and fextog doe weve bt Wey . Helbe & soo kivediny employees Hotivalien ge am Fnduce to one aceon . Ie A by dusemevk ‘ko the erobloyse Ss ko wor Fhav or amproving thety performance Mens MH providing rreenttves { » Helbs 7 cor den akion * rovtder tools fov er “the rgt accounting yaxtous charted eo the oxgants kien Box At pavpose the feoction ak budget helps coor dtnaling, all the actettees of the concevo commuuteating upto doke ¢ acrouskrng belbs Ebe roqt to carmen feching act abouk the eokecbrree - EE proved ¢ lake bovttten of the wmctyh - Helps a0 gt fenanekral f} anformakeen about the 3. From the followin ~ ai wafao - -Prebave capttat balance vheet of Nehat ltd ag schedule of changes tn voorktn g abe letecs Shave cap ttl Deben tres Profttor loss Sundry credatons Belts paysble Proviviog for 200.000 $0,000 230,000 60,000 Foe00 | 21000 | Wooo | @CCOO €C09O | 10,000 to,000 | 4OOO Yeroo0 ‘4kQ000 = | Aoocts Laonel § butldting |r Machentvy cath to hand Debtors ok tr000 \oo0000 13F000 170,000 40000 | 30000 qo,000 | (10,000 60,000 | 27000 46C009 [YU LO,000 Schedule of char ee ty wovkeng capteat Particulars ITncveareh we Decreare 202 By wi 2022 curretct accch Debtor ¢ woo k cavh ty hand Totet cuvveuk (fabs lettres pee credttoy ¢ Brits ayabole Taxatk Pon Total Net working cabttol Deerease @y wovrltn cape By comes Total 40,000 /\10,000 | 60,000 | 36000 ‘| | ¥Q00O | 30,000 | 20,000 | ‘40900 = \1¢000 |100000 | | ¢fo00 | Lo,c00 | (eso ero00 0,000 Youn (C4000 acoo0 | (6000 j | 4000 | 2TI0O opevattons Evom the followeng anfocmectyon calculate cavy {vor Po ttcubare 2031 2022, Pro ft ov loss Ale {000 200000 teenckry ce btors (60900 (10,000 Belle vecervable (30000 (oro0O yeoc le (10900 2°0090 yvandty cvedtkor ¢ Pco0O 100,00 0 aris payable {coo 0 [0090 pddebeon al enforcers a. Goodwell vorwtten off) darting the yea % 3000 b. Depveck okt charged Abe accdy EAUCOS —r cavh frem oferations a eas ee Arno. |-frnoa ce Net profet Erensfered (300,000 —1¢000 2.20000 6) Nen_cavh tems, ee anos! | Goodwt 3000 | eroo 4 oper atm profet | [Zaic00 Adquvtments for worktng caprtal changec | — aor | a) Tncreace TH (rabriretcs ov decveare | | an current accel | oa credegtors (S900 { Bells payab ke Son | Bills yeetvable } 2co00, {| 109900 ©) Decrease TO curveuk teabelrtres Oo Sane | eae Lo ieee Scat | 307.500 Rocreace > convert acct | Pose aly 20000 | ae go,000 {00,000 SS oro oferaleonc 207109 Sect? - C A. Explain mer th and demertt of management accoutty —?r Mere k eS \ 2 Dekeon mmakeng usb port + anager ek account n prove des valu al le feranctak eoforenn tog and analy 6 that helps 0 taking enorme d, detec Performan ce eveluatten Kt helbe to craluattyg the performance © f defers Aepartmeuk , product , or bropech witthTn an ongeotcolFen By comparing actual verbs “wrth badge& ov Ylandards rnemagers can Fdeuk? fy aveac thet nec A ten proverne _ coe control + Mornageme ut accouuklng helbe Po controlling cork boy amalyrin wor behavior, Then tfyer cow advivers , and zw plemertin g cow veduct¥ow Yvategies - wok 8 Rtsle rm angers ees frown al rt helbs to Then ET PEN G wiske by analyzing potetrak ~is lesan “chet trofact 1 the ongoe halo Planotng and Forecatteog % TA ocetv th cellfng ftaowal goats, credliin g budget amd forecatteng future froancal ber formance thes enables orgauizcdrenc +o plaw ef hectery ¢ alloca & vesources efft dently Derney th Based on hrytovical accouctt 9g vecorde o/ Mqt accouuk are prepare dh bared on brybovtcok event | pack evens taken from ffoancdal accoumty and co accouch The accuvacy and be fectrecs of fubuve on bad eve te mot powtble ae CatTS expensive ox covtly ¢ To rkall ate of snot accouktng Po ver cata Heavy trvestmeudy gnbeime of tency anak re fowey- Sfnce te vequeres a good ovqauziel® oo ed Cabrtak et PS mot curbable for wall & roe dtum re butnecs Tntuftive deitoo + The elemeuh of enturttorn ein manager? al decteinn have wot been com plete ly elrmtmated . whrle takeng deuteens, batnccs execuktves try bo uce yhort cult abpreach &O a managert al problem under eeepc ama lye s Perconatl bras + The collec ttm and analy tc and enterbret clon of rformdikon ave er wmpluenced by the percono bras of the omg accourtauck From the ctatement o of of accel Avan (td ooo atfiafat ¢ 223 gtakemecel Part cular 4 Aly share holders fun eb sharecabrtal 606,000 | 160900 | Receres wurpluc 1€0,000 | 150,000 | 2411 600] 1051600 2) Non cuvvent lrabrletres long erm horrowtngs 140,000 | | | | | ay current trabrlrttes Trade payable S ghovt Lemm provision TYotak 0 poo He ttyoo | 216009 | (E000 | 332400 \o2 000 1524000 Tr asset | Now current asset | “Tangible accet 1073000 a. current acca Tnvevtorte ¢ 16400 14tk00 Wade xecebvables 10,000 1t4000 [68400 | agzi00 | 2600 | Cio Total 102000 1¢24000 —> Notes to Account "2032 A. Shave captt ab Equaby vhave capttet 600,000 “160,000 3 Recewe and wr blus Geneva Reserve profet & (oce ae Totel 40,000 120,000 60,000 (61600 10,009 2.9\600 —— 2a 609 3. Leng tern borvowtng ‘ 140,000 4 Trade payables Suvday cvedetors (10,000 GB. short term povtvins Proviwten fox bax 10000 6. Tangible accet Plant and wachtoery GHILOO 1.013000 =—=_—_—_— ——, 4. Tnventorte s stock \4 goo \1400 @ . Trade vecetvables sum dey debtors 1S p00. \11000 gq cash and cavh equtvaleut Bank padetronal wlormalion vegatten on blast & machinery 2222400 ‘ Deb Prepare cavattow stateme wt cashflow stabemeuk = Particulars ay cavhflows from operating acttuette ¢ yet profet (Goo0o — 161600 ) ch) Nem cavh them § Depretat fon = plaot g machtnery Tocrease & qeneral Eger Obev aking profit GH for changes %H wor kto capetot evk (Fabelrttes OY Tcreace 0 Cy decrease on curred acct credetors Tncrveage @ frovt Won for tax CC) Moevease % current acccli ov cheertace arse ote Sos ao _cunrek Pobre tes to_cuee stock Debtors plet cavh Flows from oberating ackevrtter By wet cavstlows from govern g ackwrttes se of plauce and machinery from grveding actrtites Poy cha caw flows cavotiows trove Farnam 24 acktur es Tecue of equt ty doares beubuve s ic Issue of de Wet cavhttows from froancting ackevy Res . {01600 122400 140,000 oleae 364000 41600 3713¢00 = 663600 | 653600 160,000 (110,000 pc Neb tcvease @ cay (A -B ey ad scat at the begenvting cath ok the end of the year %. From the followeng chabemeudl of accek amd [pas (rites of surely ltd Dharwad 1 prepare funcl flow weodemenh gkakemeut of accch and (gabrlrtres a 2022. Partfeulay ¢ Nols} Amoust | Total fArmouh [Tot al HE Equthyand [rabrirtes A. Shareholders fund Sharecaprto 40000 ¢00,000 Recerves 2 worplas (60000 |€G0,000 |S ROO 6 g4000 a.cunreuk lrabe lettes hort term loans (4yo,000 10,000 | Wade payeble s (60,000 | 390,000 | 130,000 | 140,000 eo “Ye 260,000 32.400o wr Asche 1. Now carvetch accel Erxed Langeble acct | $00,000 | ©2000 a. curve acc chy cEaventortc s ' 200,000 | 14Q000 Trade vecetvables | Q000 | 1a@000 cath ee equevaleuk 10,000 | a¢6,000} 20,009 | 246000 ——— Totah | 2214000 A By olde cel Aecouua Voave cab et ok Reserves amd vw blac General vecewe Profet and loce oka Vhnovt teva leans BoD “Trade bayablec - Gundry credetor ¢ Belle payable Total 5. Tangible fred accch, Plant and machtner lamd and burldeng Totod 6. Tnventories ctock Trade Recatvable¢ wndry debtors Belle vecePvoble ¢ Totah gy. Cav and cavh equivale 202} 400,000 100,000 60,000 160,000 —— 140900 {00,000 60000 (60000 phachck=6 300,000 200,000 00000 a 200000 (00,000 £0,000 £0,000 \0000 — 2022 [00,000 = {2.0,000 64000 \ZHo0o {6,000 20.000 ¢0,000 130.000 ae 34000 (goood, g2¢ 000 \YZo000 Zo00O 4ygo0o \2¢000 Addetional for malkeo t Depre altos was om plant fn 2022 217000 Dividend of & 40000 war por d duxtog the yeor 2002. a 2 20,000 war tramcherre d, to genera. mre sere Stakement vhowtng changes t9 voor king cabrte Port tcuhar¢ 2021 | 2023 fEncrease ty] Decreate ™ we | we A) converst acc | elodlcaaan | 200,000 1ygo09 | | | | | | ¢2.000 Trade vecetvable Debtors tooo | g0000 RBrlle veceBuab Le | Cop00 47000 | 2000 cay | 10,000 | 20000 | Totah 360,000 | 2.96000 By cument Wabrlettes | BoD \Yo00 | 10,000 | 130,000 wumdty cred ftore | {00000 | goooO} 20009 Balle bayab le [60,000 | Cop00 | 10,000 Totel 300,000 | 149000 ae | see 20,000 working cabttot Go0000 | [C6000] (10,000 Tncreace @0 wor king cobttad Qo00 = Tetot |Seb000 | l\s6000 | (70000 | | Plant and Hac tachanexy A c SS Port cular ¢ oud | Povtrculars To balance bid [200000 | By deprecation ~~ [390008 To cath 16000 | ey hahance eld | 342000 iar a Toted 3716000 Total —=- Land and. Busldeng te Pox ecuhans rat | witeular 6 To belance b(t 200000] By cables By bolame eld ! 0,000 Toke 309000) “Total | 2900008 ——! \— Tends from Por ttculars sofet ond. lose (cloeng) i) Neo oben Depredottes oF on blant Devecden d | Wrander £0 general vecerve ‘ | eg000 | | 1¢2000 = . ! coy obentn 4 broftt q foce | 60,000 Fund from operat on s 42.000 | Fund flow Stabler T ae ag Source -¢ | Abb (reakton ¢ enn e h | i Tssue of wharves 100.000 | pyrchace of plaut ie Sale of land 4 ¥ ed rd | Yoo bur Iden | 20000 Drutden d pas ieee | Mocreace 9 dc from | | For operakten | 42000 voorbeng capital 46000 | | |2.12000 | Total 212.000 Question Paper - 2024. Seckton -* Ainewey amy te of the followrog + stake any two features of managen cud accousktng — 1. TH fs adutcor to nahare a Te ee devected towards the future b. Deftne Hanegens ek fecounkty —r Robevt . N Rythomy defines “ Hanagem ch Accounttng To Concerned wrth accourktn Pn foro alten which es ace ful to ~manageme st to take che ffeverse det eon '” ce. wrtte any two atpfences between finan & b acouuteng and smanageme ot AcCourk ?0 __ Fenan ®oh Accouting | Manageme Accounkiyy + The objecttve fs to te The makn objective Ts face lett e managertal he bates thetbawaces eens | vewll ond gRnanctel | otters of a concern fe Theve PS 89 combuletoo [erntie ewe e for audtt | combul | orop cory cd. whet Fs croavqin ok covttng 2 ee Marginal coming fs & aceon ue?n 4 tecbwtque thak focuses so the vartabl cor, accoceocke wth produceng se addzttommal vost of & product ov cervPce . as — b.- a _— write the formula of P/v vateo 9 Pv valts = contitbulion ——_——__— ¥ (00 gC vyevenue whak es fund flow Weatemed Tt te a documerch thal covers the Po flows g outflows of fands . The fundtyg cources and the ase oh funds tn a geve pertod wr ll be Prelude d ive two exam ple © of yen ~ operating gyNcemef \ Sale of accel 2. Totevegt %ncome BZ Tovertmest Tocome wheat fs carh flow vestemeet cashflow ckakemeud te analytes of amoveme ck of cayhflow ,thak rs enflows and out Flows 4 cach ftnte the farm for a gtvern fertod of Hme wrtte two examples of cath outflows of Anverting acttuitte ¢ 1. Drvedend pa t a2. Puvebate of gave emery a. carb pare to wap pleers Grve formube ke calcubate Net profit volte Ne ES 0 volte Net cales Seclten — B t. wheat ave +h ate © functtens of Management Accousting 7 —+ 1. Fore cating and plawntng + Forecatttey TO mgt accourting Tc Welee peeprog anto the fudure . Te uces old data to predect ubcomtng Arends Thre wieght helps @p blavntn g Planning lays down a clear bath te allocates vesources and er realitttc goals . Both functfens quite a burtnes¢ towards growth 5 ab? \Pey and wucess av viding enaneal bumps 2. Organrzn 3 mic: beibs the combany 79 organ t28n eh human amd vnen “human acttutttes UNG doda, they prepare budget om dh accey ben tndevt duck covt then delegate conkers anh the budget vo each aebferent cen bre 3B. Perfor noon te wavtance St Havageroent accouuchant check worle done with commen goake to analyze whether Th IS accomb le vhe ct The ceotrol the ovgaro tz ator 's performance by bt lratng budgetory control , weandar coming fun dand cavh tow bok ere jaccou kth g weckPos Cove veduct?os programe uy. coovdencd rg *% Mgt secoudkte offers vavPous coovden uk? foole web ac Roane n ab amalyyes budgeting penn nrepor ¥0g jawalyses sennker pre bakton eke .. Thece tools ewhance the cffrwency of the ongautzalion Ernocace Sh S. Communtcatton > Anotbey woportant r portant fenctror of mgt acoumlrny y commun tc alion DUA ferent afer matt ov Lyfe ave vequlve at at vyartous mgt tk Deka t accquukant analyzee the cera EN top aathorttie ¢ They avd comme % a non Lechnieal cg. Analyses and toterbre The rogt om ek presents Fk bo mgt a also add sugge tows voay Se they can catly enter fret and tod revalle yj. Bustnesc Asstt Protectton % The mgt accourkant %€ verpoorth |e fov the d ko mato tet sreplace amd rvepaly unde require w the organtz abi eo the Mixed acces aver lable ¢ g. Tax boltees Aoothey Seqvt £ecauk functter of | gc tax poltaec - A es revpoor ble Coy payteg Laxeg, whether value -added Lax tr cone Lax jov any tax jbo the ate ,locol ov pedevok govt ok aecourl?o 4 4 other q. Deckwon mak?r Another mat accomults g fun chron ge to provtde ubteg dake and Voted cok @torwakton Tt ards ehfec deve dekvton ~ mattn 9 requdy« d for the fut wavival of Ahe buwtnece accouw an the gucces¢ is . othey fanckf ens 2 above functions the mgt acoudect Apart fon the provide c bel phe goforrmoation Lo vartous function ah author Hee - fromthe following twformadren calulale cab fy operation s - oe Rartrcubars 202.0 a011 Profzt and lose ac 140,000. 0,000 Debtore Belle vecefvablec Pre bard ex pence ¢ Goodwr | De brectakt oo cre detors 40,000 20,000 16009 20,000 12000 3000 2200 31.0000 (yooo0 32000 4opo0o 360,000 — comput abt oo of cath from ober atten s Partrcular ¢ “froou usk | -hroou wd. Prot Wancfeved 1e6000 tr) Nen cach eles, Gooduot || Debre kate Been oferating fro ffl bene wenbing eaprbat oes Changes Ce) Tneveace 19 curvend (eabtletres - credetor Bails bay able xeok accel qwoable petcoo —— |_| 171.000 Decease YH cH grils vece (-) Thevtace IO curveuk acect gan dry debtor ¢ eock 40000 cove from oboaftens ae 9000 a Seckion —¢ 1. Exblats fools ancl Lech nrgues of manaqeme ch ac coud to 4 w 1. Frnanctal planning ° TH Pe otk ng bub determin att on of caw vequtvemeuk Bo a butness orgauiceciron ca dh vequivemea depends on the profect that enterbyece will undevlake . Penaveral blann eng helps ‘the wyt fer etheaad ubtlrcakton of available yesource¢ & meeting

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