রজতজয়ন্তী প্রত্যয়: যোগ্যতাসম্পন্ন প্রত্যেক ব্যক্তির জন্য উচ্চ শিক্ষার নিশ্চয়তা-প্রয়োজনে মেধাবী তবে অস্বচ্ছলদের জন্য অর্থায়ন

Silver Jubilee theme: Higher Education for Every Qualified Person with Finance for Meritorious but Needy

Founded 1991 by Md. Alimullah Miyan

4 Embankment Drive Road, Sector 10, Uttara Model Town, Dhaka 1230, Bangladesh
Phone: 896 3523-7, 01714 014933, 892 3469-70, 891 8412, Fax: 892 2625, info@iubat.edu www.iubat.edu

College of Business Administration (CBA)

ACC 405 Advance Management Accounting Sec: A
Final Examination
Spring Semester-2020
Instructor: Prof Dr M A Mannan
Time- 03 (Three) Hours Marks-100
[ All questions carry equal marks. Parts of a question must be maintained serially ]

1. a) Describe the Past, Present and Future of Management Accounting.

b) Discuss briefly the influence of New Technology in the Management Accounting.

2. a) Define Cost-Volume-Profit analysis. Describe the underlying CVP analysis.

b) How can CVP analysis assist managers?

3. a) Mention the Cost Concepts for Decision Making.

b) Describe some points when you are taking Decision to Make of Buy.

4. . Mr. Zaman has a small bakery business called Super Bakery. Revenues and cost data of
Super Bakery for the year 2019 are as follows:
Sales revenues TK. 4,75,000
Cost of goods sold (40% of sales revenues) 1,90,000
Operating costs: 2,85,000
Salaries fixed TK. 1,75,000
Salaries commissions (15% of sales) 71,250
Depreciation of equipment and fixtures 22,000
Insurance for the year 5,000
Store rent (TK. 5000 per month) 60,000
Other operating costs 50,000
3,83,250
Operating income (loss) TK. (98,250)

An analysis of other operating costs reveals that 80% of it varies with sales volume, and
remaining 20% does not vary with sales volume rather remains same irrespective of volume.
a) Compute the Contribution Margin of Super Bakery.
b) Compute the Contribution Margin Percentage.

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 রজতজয়ন্তী প্রত্যয়: যোগ্যতাসম্পন্ন প্রত্যেক ব্যক্তির জন্য উচ্চ শিক্ষার নিশ্চয়তা-প্রয়োজনে মেধাবী তবে অস্বচ্ছলদের জন্য অর্থায়ন
Silver Jubilee theme: Higher Education for Every Qualified Person with Finance for Meritorious but Needy

c) Mr. Zaman estimates that if he can spend an additional TK. 15,000 toward sales
promotion, sales revenues may increase by 30%. What should Mr. Zamans’ decision be?
d) What other actions can he take to improve the Operating Income?

5. Write short Notes (Any Three)

a) Information and Human Behavior
b) Decentralize Operations and Responsibility Accounting.
c) Measuring and Evaluating Segment Preference.
d) Transfer Pricing in Multi-Division Companies.
e) Marketing Cost Analysis.
f) Investment in New Technology.

Email: drmannan@iubat.edu

Good Luck

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