ST.

JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)

MID TERM TEST – AUGUST 2023
BBA – Honours (Professional – Finance and Accountancy) V SEMESTER

SUBJECT NAME:ADVANCED MANAGEMENT ACCOUNTING

Duration: 1 Hour Max. Marks: 20
SECTION -A
I. Answer any TWO out of THREE questions. Each carries TWO marks. (2x2=4)
1.

2.

3. ALL STATEMENTS APPLY

SECTION -B
II. Answer any TWO out of THREE questions. Each carries FOUR marks. (2x4=8)

4. A.

B.
 5. A.
(ii) defines Functional Cost Analysis.
B.
 Control of access to workstations.
 User identification required for access by individual passwords.
 Users only see the icons for the functions where they have access rights.
 Restrictions on access to certain aspects of the database, e.g. using passwords.
 Users only to have access to those aspects that they need to do their job.
 Restrictions on use of functions or programs, e.g. writing off debts as bad debts.
 Transaction logs maintained automatically for checking and for back-up purposes.
6. Suggest performance indicators to include in the Balanced Scorecard of a credit
card company.
Financial indicators of performance: 'Customers' indicators of
Increase market share year-onyear Increase performance:
cardholder's spending Increase % fee Reduce Wean businesses off cheque books Get banks
debt to switch cards Focus on big spenders Issue
more cards Maintain image Add reward
programmes
Learning and growth indicators of Internal processes indicators of
performance: performance:
Outsource IT jobs Acquire other companies Increased marketing spend Offer more
Improve staff training levels products Achieve economies of scale
SECTION -C
III. Case Study – Compulsory question. (1x8=8)
7.