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ASSIGNMENT

DRIVE WINTER 2016


PROGRAM BBA
SEMESTER IV
SUBJECT CODE & BBA 402
NAME MANAGEMENT ACCOUNTING
BK ID B1713
CREDIT 4
MARKS 60

Note: Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.

Q.No Question Marks Total Marks


What are the advantages and limitations of Budgetary control ?
1
Advantages of Budgetary Control 5
Limitations of Budgetary Control 5 10
Explain the method to prepare a Fund Flow Statement. Give an example of Fund Flow
Statement.
2
Method of preparing Fund Flow Statement 5 10

Example of a Fund Flow Statement 5


The standard material cost of producing each unit of product K is as follows :
4.8 kg of material @ Rs. 5 per kg.

Actual material cost of producing 200 units of product K is as follows:


1,200 kg of material costing Rs. 4,800.
Compute :
(i) Material Cost Variance
(ii) Material Price Variance
(iii) Material Usage Variance
3
From the above particulars, compute :

(i) Material Cost Variance 4 10


(ii) Material Price Variance 3
(iii) Material Usage Variance 3
From the following information prepare a Balance Sheet. Show the working.
(a) Working Capital Rs. 75,000, (b) Reserves and Surplus Rs. 1,00,000, (c) Bank
Overdraft Rs. 60,000, (d) Current Ratio 1.75, Liquid Ratio 1.15, (f) Fixed Assets to
Proprietors funds 0.75, (g) Long term Liabilities Nil
4
From the above particulars, prepare the Balance Sheet. 6 10
Show workings 4

What is Transfer Pricing ? Explain Transfer Pricing options.

5 What is Transfer Pricing ? 5 10

Explain Transfer pricing options. 5

Given S.P (p.u.) Rs. 100, V.C. (p.u.) Rs. 50, Total Fixed Cost : Rs. 1, 00, 000

find : i) BEP ; ii) P/V Ratio ; iii) Sales required to earn profit of Rs. 50,000 and

iv) New BEP if S.P. is reduced by 15 % due to competition.


6
From the above calculate :
10
i) BEP 2

ii) P/V Ratio 2

iii) Sales required to earn profit of Rs. 50,000 3

iv) New BEP if S.P. is reduced by 15 % due to 3


competition