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TDP (Honours) 5th Semester Exam., 2018

ACCOUNTING THEORY AND


MANAGEMENT ACCOUNTING
(Honours)
SIXTH PAPER· I '
,

Full Marks : 80

Time : ·3 hours ·

The figures in the margin indicate full marks


for the questions

Answer two questions from each Unit ·, ,


, ..
UNIT-I • I • ,-

1. (a) . Name the d.ifl'erent theoretical approaches


to the development of accounting
theory..
•\ j • • • •

(b) State the need ·for or advantages of


learning accounting theory.
• './ I '•

Explain the role of acco unting theory in


fcJ • , • I •
the dev elop men t of new acc oun ting
... . 2+4+4
· practic es . •10

between acco�nting
2. (a) Distinguish
ting conventions.
concePts and accoun

• (TUmOuer}
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