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Printed Page: 1 of 4 —— ll TA ~~. Subject Code: KMBN103 Roll Not __ | PER 10-317540, MBA (SEM-1) THEORY EXAMINATION 2020-21 FINANCIAL ACCOUNTING & ANALYSIS 3 Hours Total Marks: 100 1. Attempt all Sections: If require any missi*t: data, then choose suitably mm y SECTION A ¥ 1.___Attempt af questions in brief. | no ~ Question b 7 c. What is Se renoaial atch ing oF Income & Expenses? id | What de you understand nd bya Trial Balance, &. Show how Cost of Goods § \E_1_ What are the ways of Marshalling of holanes shea] Tg. | Show various categeries of _ hk Define the term Human Resource Accounting. i What is the use of Trend Analysis? J. ___| What do you understand by the term Leverage? SECTION 2, __ Attempt any shree of the following: Gro] wean Vans [CO a. | “Depreciation is allocating the oost of assets tothe business over the useful life of [1011 | the assets.” Explain, Also differentiate between fixed installment method ond ; diminishing balance method of depreciation. | b. | On 19 January, 2016, the following were the ledger balances of R & Co: Cashin | 10] 2 | hand * 1900; Cash at Bank * 21,000; Stock ° 12,000; “or ‘ Raja (Cr.) * 3,000; } Ram (Dr) * 2,400; i | Prasad (Cr.)* 6,000; | Sharma (Dr.} 45,000; { Lall (Cr.)° 2,700. Transactions during the month were: { | 2016 f | | Jan, 02 Bought goods from Prasad oO 2,700 Sold to Sharma oe 3,000 Bought yooss from Lall for cash, paid by cheque 3,600 | Jan. 07 Took goods for personal use |; 200 Jan. 13 Received from Ram in full secilement 2,350 | Jan. 17 Paid to Raja in full settlemgft 2,920 Jan, 22 Paid cash for stationery. $0 | Jan. 29 Paid to Prasad by cheque 2,650 Discount allowed by him 50 | | Jan. 30 Provided interest ‘on capital 100, Reat due to landlord 200 | Journstize the above transactions. Fe. | What is a Cash flow statement? State its utilty cad limitations. w 13 d. | “In order to understand the profitability and financial soundness of a fim, | 10” =| j carries out analysis and interpretation of its financial statements.” Explain how a / | firm does these analyses \ \ e Write a brief note on: (i) Fevensie Accounting. (i) Accounting for Corporate 110 l | Social Responsibility hitps://www.aktuonline.com VO V0 PAPER ID-311540 INT NUH SECTION C __Attempt any one part of the follow! ——— traits [CO Quest ———- -——— 719 TS a — | ~ ———— i 0 U Briefly disenss who are the persons interested in accounting information of a firm J | __and Wh;

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