Printed Pages —6 U-113 M.B.A, (First Semester) Examination, Dec. 2021 (Core Course) (For Regular/ATKT/Ex Students) (Common for All MBA) Paper : FT-CC-103/PT-MM-103/FT-HR-103/F T-FA-103 ACCOUNTING for MANAGERS Time Allowed : Three hours Maxieumi Marks: 85 Note + Attempt all five questions. All questions carry ‘equal marks Discuss accounting principles with suitable examples, OF Prepare the final accounts of Raj Provisions forthe year ‘ending 31 March, 2021 from the following: was Pro Ihutpsvwvww.ufjainstudy.com fe Paria Dest | Credit Purchase and Sales 140.014 | 1,65000 Sake tum 1010 ‘Opening stock 492200 Bad debts 600 Depreciation 3,600 General expenses 1,400 Provision for bat debts 2,400 Salaries 6,000 Capital . 4,10,620 Cash 1416 Debtors and Creditors 600 | 51250 Furniuze 9.000 | Outstanding salaries 1,870 Plant - 3203840 Adjustments © Closing stock * 42,998 @ Credit purchase of © 8,400 has not been reconled. vas hups://www ujjainstudy.com11 (Gi) Write off © 600 for bad debis and make a provision ‘of € 2,000 for bad and doubtful debts. (iv) Purchase of furniture of € 4,000 has been recorded {in purchase book. What do you understand by Ration Analysis? Discuss the different types of ratios with formulas. Or From the data given below of ABC Led, prepare a fund flow statement and schedsic of working capita, change Balance Sheet (as at 31st March) Particles 1 Bauity and Liabilities Shareholders fund ‘Share Capital Reserve and Surplus: General Reserve ‘Statement of P & L Supls [Non Current Liabilities: Bank Loans 2021 2,50,000 60,000 30,600 uns P10 Ihutps:wow.uijainstudy.com 4y (Current Liabilities ‘Trade Payable 1,50,000 Provision for Tax 30,000 Toul 5,30,500 DL. Assets ‘Non Current Liabilities: Land and Building 2,00,000 | 1,80.000 Plant 1,50,000 | 1,69,000 Goodwill 5,000 ‘Current Assets Inventories 40000 of. -74000 Trade receivables 80,000 | 64.200 (Cash and Cash Equivalents : Cashin hand 500 600 Cash at Bank 18,000 Toul 5.10800 ‘Adkitinal information @ Dividend of € 22,000 was paid during the year 2020-21. (@ Depreciation charged on plant was € 14,000. (i Provision for Income Tax made during 2020-21 ‘was 7 33,000. vans Ihups:/vww.ujjainstudy.comist 3. Discus how Management Accounting i firearm Financial Assuring. or Catena 6 Consibuion ) PN eatio ( BEP (Units and Sales) Gv) Sales for dsied profit & $0,000 () Margin of safety 1, Producing and sling Suits Selling price per unit is 7 500/., 4. Discuss budgetary contol slong with lexile and eas budget with suitable example. oO With the help ofthe foiowing data for a 60% activi. prepare a budget for production at 8% and 100° capacity: vats Fro. Ihitps:/Avww.ujjainstudy.com 16) Production at 60% capacity 600 units Material € 100 per unit Labour € 40 per unit Expenses @ 10 per unit Factory expenses € 40,000 (40% fixed) 5. Discuss: (any two) (Value added accounting ) Human resources accounting (Responsibility accounting (iv) Environmental accounting 4,668] va bttps:/Avww.ujjsinstudy.comQ23 M.A. (First Semester) Examination. Novelec. 2019 (Core Course) (tor Regs STRTIER, Students) Faper ATCC ACCOUNTING FOR MANAGERS. Time Allowed : Three hours Maximum Marks = 8S Nate © Attempt ali the five questions. AM! questions ‘carry equi marks. 1. Preuse he aature,xope and umpoetnice of Financial Accoumting, oO : ew hutps:/Avww.zujainstudy.com hutps://www.tijainstudy.com‘The tollowing is the wading and profit and loss ave and | Mato het of fe fk I Trading and Loss ie 160,000] Pamiculars 3 [Parucutars z Caloulate the following ratios : “To opening tock | wpe0| iy wes 1000 6) tiverery mover rato To purchase $5,000 | By closing, stock: 15,000 i) Current ratio To gross profie ed [0.00 Gi Operating ratio [tno iv) Proprietary ratio Toodninntanen exp | 15.000] y gross prose hat [0.000 6 Lignin ae to tee sao se slic. vag 3. Consnent oi) “Marina! oop fevhnique heb in To et pot 200 .60,000 ilspeyile | 45,090) Debiors 15000 | Coeatate Bills receivable 12,500 6) Bretkcven pint qa ro aw Ihutpsyvww.ujjainstudy.com hups:/www ujjainstudy.comust (i) PV Ratio Gi) Margin of say aa profit of € 25.00. soft € 50,000 (iv) Sales required cam a 4. Discuss. any two in dtails (6) Zero-tBaseHadgctine i Hebe Ragting (iy Capital spendin thadgcting (6) Cash Budget Discus any ewo with example Gi vimana ccnening i) Ination Accosing (i Value Ades Scouring (6) Hanan Reoure Accounting hups:/www-uljalustudy:com ‘Whatsapp @ 9300930012 Send your old paper & get 10:- re god ed ASE ae 10 wo, astm of Google Py en jjainstudy.com btps:/Avwwwosrssofgneeze many hips /www.a2zsubjects.com hitpsiwww ATzhubjects.com Princ Paes / Or Propare final accounts of Gouray provisions forthe year ending 31st March, 2018 from the following = Paniculars Debit Credit 0-153 z z Purchase and Sales M.B.A. (First Semester) Examination, Nov-Dec. 2018 Mt Sal Toor #2500 Sales retums 0s - (CBCS Course) Opening stock ~ason _ (Bor Regular/ATKT/Ex. Students) 3 E_Bad debs 300 = = = Paper : FI-CC-103, 2 = Depreciation 100 — BB ~ General. expenses =—100 ~ ACCOUNTING for MANAGERS Pog & Provision for bad debts = 1200 Time Allowed : Three hours SE sates ipod _ Maximum Marks : 85 5 Capital = ssai0 708 _ Note : Attempt any five questions. All questions carty Cash ‘equal marks Debtors and creditors 2130 29625 4500 - Fumiture ' ares - ms AT Ribataays moan by Accounting principifs? Explain its Gutstanding sla" ian chara 25,000 - Piast soa 160,00 ast ro hupsineww.a2zsubjects.com ps ew ARS ce mayednn, woo soatgnez;jor sisalqnsece- wna http://www-a2gspbjects.com ‘ans Clesin iy Crit purchase of T 4,200 has not been recorded. ii) Write 011 300 for bad debts and make a provisions of 7 1,000 for bad and doubtful deb (Gv) Porchase of furniture of © 2,000 has been recorded 2. Lv is ratio analyse] What are thefbjeu anhiitnd in purchase book, ‘Fratio analysis or From the data given below of XY Lid, prepare a fund ‘Row statement and schedule of working capital changes: Balance Sheet (as at 31 March) Particulars Equaity and Liabilities Shareholders fund Share capital Reserve and surplus ep:stvrww Subj 2017 z 100,000 2 = 2 = z= BR 2018 125,000 hips /www.a2zsubjects.com a General reserve 2500 30000 statement of PAL Surplus 15,250 15300 nonce aii: bark na soo Co aii: tae pte ‘soo cao proviionforos 18060590 Tost 6820 288400 ses [Non current assets Land and Building 190900 9600 Plant 7500081500 Gone — 280 Curent assets Inventories sooo 37,00 ‘Trade reccvables angno 32,100 (Cash and cash equivalents Cashin hand 230 0 ‘Cash at bank - 4900 Teal 265250 255.400 153 Ihupsihwwww a2zsubjects.com emmy, jon sianlgns2jorsisalqnsece-wnsnycdn hitps/www.a2zsubjects.com 1st Additional Information (0 Dividend of 11,000 was paid during the year 2017. i (i) Depreciation charged om plant was ¥ 7,000. (id) Provision for income tax made during 2017-18 was ™ 16,500 Define menagetersecoutin an iscsi objectives] “Bid fiom or Ahan Hid at it cost 625 per it to nak componeat XX09 the sine Ismaili the mmatket at $75 each, Coninvous supply is als fully assured, The breakdown of oss is Per unit ' Materials 215, Labour 195 Other variable expenses 050 ‘Depreciation and other fixed costs 125 625 utp:/wwOtSBsubjects.com Fro emmy, jon sianlgns2 jor sisalqnsece- wna hips /www.a2zsubjects.com ter (8) Will you make or buy? (b) What would be your decision, if the supplier offered the component at 485 per unit? Define budge budgeting ani budgetary cont. Discuss HE cloments ow which(Gucees of budgetary contol “ystem depends Or With the help of following data fora 60% activity, prepare 8 budget for production at 80% and 100% capacity Per unit Production at 60% capacity 600 units Materials 100 Labour 40 Expenses 0 Factory expenses 40,000 (40% fixed) Administration expenses 30,000 (60% fined) Desi responsiiliy aezouning. Wh Zen fo introduc oss hupshwww adzsuBjects.com stesjare being emmy, jon sianlgqns2woosnatqnse zeny https /www.a2zsubjects.com ut or acvounting? What are its What is human resour advantages and shortcomings? Lupe www .a2zsubjects.com Whatsapp @ 9300930012 Your old paper & get 10 ye th ea 10-2, Paytm or Googe Pay Ihups/hwww a2zsubjects.com emmy, woo spatgnez;jovsiofanerce a2zsubjectscom Printed Pages 6 M-183 (M.B.A. (First Semester) Examination, Nov-Dec. 2017 (BCS Courses (For RegolariATacr7ex. Stedents) Paper : FT-CC-104 i for MANAG ACCOUNT! Time Allowed : Three hours ‘Masimume Marks 88 temps any five questions. All guestions carry equal marks Noe 3a te fn OE gan sate, scope and generally &S2P4 SScuning principles in presen financial environ=™ mem, a2asubjectscom worenofanezze soossofanerce a2zsubjectscom 1 or ‘The following is the ial balance of Me. X on 31st March, 2017 Particulars Debit Credit, e e Cash in hand 10,800 - Cash at bank ‘2600 ~ Purchases 313500 Sates account — 19375600 Returns inwards 13460 - Returns outwards — 10000 Wages 209,600 Fuel and power 94600 = Carriage on sales 64000 - Carriage on purchases 40.500 - Opening stock 1.18200 - Bualing 60000 _ Freehold land 200,000 - Machinary 40,000 - Salaries 3.00000 - 88 a2zsubjectscom2 a2zsubjectscom iy Pats |saen . Gere expenses om Inman aa0 Cora = 00 Drawings 1.0900 Sunday dtr 2000 Sundry eons test 333140 3831400 ‘Taking into account the following adjustments, prepare trading and profit and loss a a the balance shot (@ ‘Stock on hand on 31 March, 2017 € 1.36000 i Machinery is to be depreciated @ 10% and patents @ 20%, (Salary forthe month of March, 2017 amount to ¢ 30,000 were unpaid (Ge Insurance includes a premium of € 1,700 due in next year. (0) Wages inlude a sum of® 4000 spent onthe erection ‘of eye shed for employe and customers. (i) A provision for bad debt is 10 be created to the ‘extent of 59% on sundry ebtrs nets a2asubjectscom worenofanezze 2 a2zsubjectscom ta A. The balance shee of ‘Suni Lid. is given below Capita & Liabilities amt. Assets At * Equity share capital 200000 Fixed Assets 3.40000 6% pret. share capital 60000 Stok 1,000 Reserve & Surplus ago Debtors 35000, 8% debenture 1.00000 Cash 25000 reine 3000 Proposed dividend 15000 430000 43000 Caleulte (Debt equity ratio (Fixed assets aio (Capita gearing tio ()Propitory ratio () Curent rto or Define find Now statement and present specimen of fund fw statemest and atement of changes is working copia a2asubjectscom worenofanezze2 a2zsubjectscom , ist © What do you mean by manasment accounting? Fxplin the nature, scope and importance of management accountng or ‘You are required to eaeulate the break-even point from ‘the following information in unis and Rs Selling price per unit 720 Va able cost per unit ew Fixed costs forthe year 80,000, Estimated sales for the peviog¢ 200.000. The number of ‘unit involved coincides with th expected volume of ouput Tat do you mean by budgetary contol? Discuss the eps forthe success of the budgelary contol system, or For production of 1000 elects auomaisios, the following are the budgeted expenses, Per unit (2) @Diroct material (Direct labour ° (Gi) Variable overhead . % 2s may a2asubjectscom worenofanezze 2 a2zsubjectscom ier (Gv) Fixed overhead ¢ 150,000) (0) Variable expenses (vest) (Selling exponses (10% fixed) (i) Administration expenses 50,090) or all lve of production (Gi) Distepation expenses (20% fied) Total cost of se per uit s 5 160 ‘Prepare a budge fo production 0 6.009, 7,00 and 000 irons, showing Feeney mat own ug (Gv) Environmental accountng 1270) ww a2asubjectscom incy vara cons, ied costs and worenofanezze