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5704
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B.B.A. DEGREE EXAMINATION, May 2015


(THIRD YEAR)

(PART III)

310: M ANAGEM ENT ACCOUNTING


(Common with Double Degree)
Time: Three hours Maximum: 100 marks
SECTION A (10 2 = 20)
Answer any TEN questions
1. W rite short notes:
a) Pay Back method
b) Marginal costing
c) Management accounting
d) Capital Budgeting
e) Define Contribution
f) Explain BEP
g) Budgetary control
h) Standard costing
i) Sales Budget
j) Net present value method
k) Cost Audit
l) Cost sheet.
SECTION B (4 10 = 40)
Answer any FOUR questions
2. Explain the scope and functions of management accounting.
3. Define Budgetary control and state its advantages and limitations.
4. A firm is considering two projects A and B following particulars are available.
Particulars Project A Project B
Cost ` 1,00,000 ` 1,00,000
Annual cash inflows ` 25,000 ` 20,000
Economic Life 10 years 10 years
Which project will you suggest under.
a) Pay Back period
b) Post pay back period
c) Post pay back profitability index.
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5. What do you understand by the term Break Even Analysis? Enumerate the
merits and demerits.
6. Define standard cost and standard costing. What are its advantages and
limitations?

SECTION C (2 20 = 40)
Answer any TW O questions

7. What is variance in standard costing? Explain the types of variances used in


Standard Costing.
8. Critically examine the various methods of evaluating expenditure proposals.
Discuss their advantages and limitations.
9. What is Zero-Base Budgeting (ZBB)? Explain the process of ZBB and its
advantages.
10. Full in the blanks for each of the following independent situations.
Case No. of Selling Variable Contribution Fixed cost Profit
units price cost % of margin
sold p.u. sales
I 15,000 ? 90 ? 30,000 0
II 2000 160 ? 80,000 ? (-2000)
Loss
III ? 15 75 ? 25,000 50,000

jkpHhf;f k;
gFjp - m (10 2 = 20)
VnjDk; gj;J tpdhf;f Sf;F tpilaspf;f t[k ;
1. rpW Fwpg;g[ tiuf:
m) jpUk;g brYj;Jk; Kiw.
M) ,Wjpepiy mlf;fk;.
,) nkyhz;ik fzf;fpay;.
<) KjyPl;L tut[ bryt[ jpll ; k;.
c) g';fspg;g[ - tiuaW.
C) rktpfpjg; g[s;sp - tiuaW.
v) tut[ bryt[ fl;Lg;ghL.
V) ju mlf;ftpay;.
I) tpw;gid tut[ bryt[ jpll ; k;.
x) epfu jw;nghija kjpg;g[ Kiw.
X) mlf;f jzpf;if.
Xs) mlf;f jhs;.
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gFjp - M
VnjDk; ehd;F tpdhf;f Sf;F tpilasp (4 10 = 40)

2. nkyhz;ik fzf;fpaypd; tiuaiw kw;Wk; gzpfis tptup.


3. tut[ bryt[ fl;Lg;ghL tiuaW kw;Wk; mjd; ed;ik jPikfis TWf.
4. xU epWtdkhdJ A kw;Wk; B vd;w ,U jpl;l';fis fUj;jpy; bfhz;lJ kw;Wk;
fPH;f;fhQk; jfty;fis bfhLj;Js;s J.
Fwpg;g[fs; jpl;lk; A jpl;lk; B
mlf;fk; ` 1,00,000 ` 1,00,000
Mz;L buhf;f tut[ ` 25,000 ` 20,000
bghUshjhu Ma[s ; 10 tUl';fs; 10 tUl';fs;
ve;j jpl;lj;jpid ePtpu; gupe;Jiu bra;tha;?
m) jpUk;g brYj;Jk; fhyk;.
M) jpUk;g brYj;Jk; fhyj;jpw;F gpwF.
,) jpUk;g brYj;Jk; fhyj;jpw;F gpwF / gpe;ija yhg FwpaPL.
5. rktpfpj Ma;t[ vd;why; vd;d? mjDila epiw kw;Wk; Fiwfis gl;oaypLf.
6. ju mlf;fk; kw;Wk; ju mlf;ftpay; tiuaW. mitfspd; ed;ik kw;Wk; jPikfs;
ahit?

gFjp - ,
VnjDk; ,uz;L tpdhf;f Sf;F tpilasp (2 20 = 40)

7. ju mlf;ftpay; khWjy; vd;why; vd;d? ju mlf;ftpaypy; gad;gLj;jg;gLk;


gy;ntW tifahd khWjy;fs; tptup.
8. bryt[ jpll
; ';fis kjpg;gPL bra;tjw;F gad;gLj;jg;gLk; gy;ntW
Kiwfis Ma;t[ bra;f. mitfspd; ed;ik/ jPikfis tpthjp.
9. RHp mog;gil tut[ bryt[ jpll
; k; vd;why; vd;d? mtw;wpd; bray;Kiwfs;
kw;Wk; ed;ikfis tptup.
10. fPH;f;fhQk; jd;ndhf;fp R{H;epiyfSf;F vjpuhd ,ilbtspapid g[{u;j;jp
bra;at[k.;
gpu pt [ tpw;fg;gl;l xU kw;Wk; g';fspg;g[ khwh ,yhgk;
myFfs; myFf;fhd mlf;fk; bryt[
tpiy rjtPjk;
tpw;gidapy;
I 15,000 ? 90 ? 30,000 0
II 2000 160 ? 80,000 ? (-2000)
el;lk;
III ? 15 75 ? 25,000 50,000
&&&&&&&