M.Com.

(with Credits)-Regular-Semester 2012 Sem IV (Old)

MCOM241 - Advanced Management Accounting

P. Pages : 5 GUG/S/18/5238
Time : Three Hours *1312* Max. Marks : 80
_____________________________________________________________________
Notes : 1. Solve any five questions.
2. Attempt one question from each section.
3. All questions carry equal marks.

SECTION – A

1. Explain the objectives and importance of management accounting. 16

2. Define Budget. Explain its Advantages and Disadvantages. 16

3. What do you meant by management Audit. Explain it's objects. 16

SECTION – B

4. Rahul steel company submitted the following information. 16

Particular Rs.
Sales 2,00,000
(-) variable cost 1,50,000
--------------
Gross profit 50,000
(-) Fixed cost 25,000
----------------
Net profit 25,000

Find out :
1) Break even point
2) Margin of safety
3) Margin of safety on the sale of Rs. 3,00,000.
4) Profit on the sale of Rs.3,00,000
5) What will be the additional sales required if the salary of sales Manager increased by
Rs.3,000 p.a.
6) Sales on a profit of Rs.50000
7) Sales to earn a profit 10% of sales.

5. The following information is of Rudra Company Ltd. 16

Trading Account
Particular Rs. Particular Rs.
Opening stock 2,50,000 Sales 18,00,000
Purchase 10,50,000 Cl. Stock 1,50,000
Gross profit 6,50,000
19,50,000 19,50,000

GUG/S/18/5238 1 P.T.O
 Profit and Loss Account
Particular Rs. Particular Rs.
Selling & Distribution Exp. 1,00,000 Gross profit 6,50,000
Administrative Exp. 2,30,000 Non-operating income 50,000
Finance Exp. 20,000
Net profit 3,50,000
7,00,000 7,00,000

Balance Sheet
Liabilities Rs. Assets Rs.
Share capital (50,000 share) 5,00,000 Debtors 2,50,000
General Reserve 4,00,000 Cash at bank 1,50,000
Profit / Loss A/c 1,50,000 Land & Building 5,00,000
Creditors 2,00,000 Machinery 2,00,000
Stock 1,50,000
12,50,000 12,50,000

Calculate : - Statement of proprietor and find out.

1) Gross profit ratio 2) Net profit ratio

3) Operating ratio 4) Stock turnover ratio

5) Current ratio 6) Liquid ratio

7) Per equity shares income ratio 8) Fixed Assets turnover ratio

6. Balance-sheet of Rashi Company Ltd are as 16

Particular 2016 (Rs.) 2017 (Rs.)
Fixed Assets 4,00,000 3,20,000
Investment 50,000 60,000
Stock 2,40,000 2,10,000
Debtors 2,10,000 4,55,000
Bank A/c 14,9000 1,97,000
10,49,000 12,42,000
Share capital 4,50,000 4,50,000
General reserve 3,00,000 3,10,000
Profit / Loss Account 56,000 68,000
Creditors 1,68,000 1,34,000
Mortgage loan - 2,70,000
Tax provision 75,000 10,000
10,49,000 12,42,000
Adjustment:
1) Investment costing Rs.8,000 was sold for Rs.8,500

2) Tax provision during the year Rs.9,000

3) Fixed Assets costing Rs. 10,000 was sold for Rs. 12,000

4) Dividend was paid Rs.40,000

Prepare fund flow statement.

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7. Following are the comparative balance sheet of a Ltd. company for the year ended 16
31 – 03 – 2015 & 31 – 03 – 2016. Prepare cash flow statement.

Particular 31 – 03 – 2015 31 – 03 – 2016

(Rs.) (Rs.)
Cash 43,000 58,000
Prepaid Exp. 2,000 2,000
Debtors 80,000 90,000
Stock 32,000 40,000
Investment (long term) 50,000 30,000
Machinery (At cost) 25,000 40,000
Building (At cost) 75,000 90,000
Land 10,000 10,000
3,17,000 3,60,000
Provision for Doubtful Debts 2,000 3,000
Accumulated Depreciation
Machinery 3,000 7,500
Building 12,000 18,000
Creditor 33,000 40,000
Outstanding Expenses 3,500 4,500
Debentures 40,000 35,000
Equity share capital 2,00,000 2,00,000
Profit / Loss A/c 23,500 52,000
3,17,000 3,60,000

Adjustment:
1) Dividend Paid Rs.26500
2) Investment costing Rs.20000 were sold for Rs.25000
3) Machinery costing Rs.5000 on which Rs.1000 depreciation has been accumulated
was sold for Rs.6000.

8. A factory is currently running at 50% capacity and produces 5000 units at a cost of Rs.90 16
per units as per details below.
Rs.
Material 50.00
Labour 15.00
Factory overhead 15.00 (Rs. 6.00 Fixed)
Administrative overhead 10.00 (Rs.5.00 Fixed)
------------
90.00
current selling price is Rs. 100 per unit. At 60% working Material cost per unit increased
by 2% and selling price per unit fall by 2%. At 80% working material cost per unit
increased by 5% and selling price per unit fall by 5% Estimate profit of the factory at 60%
and 80% working and offer your comments.

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GUG/S/18/5238 3 P.T.O
 M.Com.(with Credits)-Regular-Semester 2012 Sem IV (Old)
MCOM241 - Advanced Management Accounting

Time : Three Hours Max. Marks : 80

_____________________________________________________________________

Ôãî Þ ã¶ãã :- 1. ‡ãŠãñ¥ã¦ãñÖãè ¹ããÞã ¹ãÆͶã Ôããñ¡Ìãã.

2. †‡ãŠ ¹ãÆͶ㠆‡ãŠã ãäÌã¼ããØã ½ã£ãî¶ã ‚ããÌã;ã‡ãŠ.
3. ÔãÌãà ¹ãÆͶããâ¶ãã Ôã½ãã¶ã Øãì¥ã.

ãäÌã¼ããØã - ‚ã

1. ¹ãƺãâ£ã‡ãŠãè¾ã ÊãñŒããâ‡ãŠ¶ããÞãñ ½ãÖ¦Ìã Ìã „ªáªñÍã Ô¹ãÓ› ‡ãŠÀã. 16

2. ‚ãâªã•ã¹ã¨ã‡ãŠ ½Ö¥ã•ãñ ‡ãŠã¾ã, ¦¾ããÞãñ ¹ãŠã¾ãªñ Ìã ¦ããñ›ñ Ô¹ãÓ› ‡ãŠÀã. 16

3. ¹ãƺãâ£ã‡ãŠãè¾ã ‚ãâ‡ãñŠàã¥ããÞããè Ôãâ‡ãŠÊ¹ã¶ãã Ìã „ªáªñÍã Ô¹ãÓ› ‡ãŠÀã. 16

ãäÌã¼ããØã - ºã

4. ƒâØãÆ•ããè ½ã㣾ã½ãã¹ãƽãã¥ãñ. 16

5. ƒâØãÆ•ããè ½ã㣾ã½ãã¹ãƽãã¥ãñ. 16

6. ƒâØãÆ•ããè ½ã㣾ã½ãã¹ãƽãã¥ãñ. 16

7. ƒâØãÆ•ããè ½ã㣾ã½ãã¹ãƽãã¥ãñ. 16

8. ƒâØãÆ•ããè ½ã㣾ã½ãã¹ãƽãã¥ãñ. 16

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GUG/S/18/5238 4
 M.Com.(with Credits)-Regular-Semester 2012 Sem IV (Old)
MCOM241 - Advanced Management Accounting

Time : Three Hours Max. Marks : 80

_____________________________________________________________________

Ôãî Þ ã¶ãã†ú :- 1. ‡ãŠãñƒÃ ¼ããè ¹ããúÞã ¹ãÆͶã ÖÊã ãä‡ãŠãä•ã†ý

2. †‡ãŠ ¹ãÆͶ㠆‡ãŠã ãäÌã¼ããØã Ôãñ ‚ããä¶ãÌãã¾ãà Öõý
3. Ôã¼ããè ¹ãÆͶããò¹ãÀ Ôã½ãã¶ã ‚ãâ‡ãŠ

ãäÌã¼ããØã - ‚ã

1. ¹ãƺãâ£ã‡ãŠãè¾ã ÊãñŒããâ‡ãŠ¶ã ‡ãñŠ ½ãÖ¦Ìã Ìã „ªáªñÍã Ô¹ãÓ› ãä‡ãŠãä•ã†ý 16

2. ‚ãâªã•ã¹ã¨ã‡ãŠ ¾ãã¶ãñ ‡ã‹¾ãã, ‚ãâªã•ã¹ã¨ã‡ãŠ ‡ãñŠ ¹ãŠã¾ãªñ Ìã ¦ããñ›ñ Ô¹ãÓ› ãä‡ãŠãä•ã†ý 16

3. ¹ãƺãâ£ã‡ãŠãè¾ã ‚ãâ‡ãñŠàã¥ã ‡ãŠãè Ôãâ‡ãŠÊ¹ã¶ãã Ìã „ªáªñÍã Ô¹ãÓ› ãä‡ãŠãä•ã†ý 16

ãäÌã¼ããØã - ºã

4. ‚ãâØãÆñ•ããè ½ã㣾ã½ã ‡ãñŠ ‚ã¶ãìÔããÀý 16

5. ‚ãâØãÆñ•ããè ½ã㣾ã½ã ‡ãñŠ ‚ã¶ãìÔããÀý 16

6. ‚ãâØãÆñ•ããè ½ã㣾ã½ã ‡ãñŠ ‚ã¶ãìÔããÀý 16

7. ‚ãâØãÆñ•ããè ½ã㣾ã½ã ‡ãñŠ ‚ã¶ãìÔããÀý 16

8. ‚ãâØãÆñ•ããè ½ã㣾ã½ã ‡ãñŠ ‚ã¶ãìÔããÀý 16

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GUG/S/18/5238 5 P.T.O