VIDHYAA GIRI COLLEGE OF ARTS AND SCIENCE – PUDUVAYAL

(Affiliated to Alagappa University)

(Recognized Under Section 2(f) by the UGC)
Department of Business Administration
Unit Test-II

Class: I BBA ACCOUNTING FOR MANAGEMENT – II –23BBA2C2 Max Marks: 75

Date: 2024 Time : 3 hours

Part – A (Answer all the Questions) (10X2=20)

1. Define Management Accounting.
2. What is meant by Financial Statement Analysis?
3. What is Internal Analysis?
4. What is Dynamic Analysis?
5. What is Trend percentage?
6. What is Comparative statement?
7. What is Common Size Statement?
8. What is Comparative Statement?
9. List down the Current Assets?
10. List down the Current Liabilities?

Part-B (Answer all the Questions) (5x5= 25)

11. State the different between Financial Accounting VS Management Accounting?
12. Explain the Nature & Scope of Management Accounting?
13. Explain the Functions of Management Accounting?
14. What are the Objectives of Management Accounting?
15. What are the Objectives of Financial Statements?

Part-C (Answer all the Questions) (10x3= 25)

16. Explain the Advantages & Disadvantages of Management Accounting.
17. From the following information calculate comparative income statement for the year ended 2005
&2006.
Particulars 2005 2006
Net sales 900 1050
Cost of goods sold 650 850
Administrative Expenses 40 40
Selling Expenses 20 20
Net Profit 190 140

18. From the Following Information, Compute trend percentage using 2001 as the base year.

Year Sales Cost of Profit

Goods sold Balance Tax
2001 600 360 120
2002 680 414 138
2003 840 512 186
2004 960 574 204
2005 1040 600 228
2006 1200 666 300