Total No. of Questions [Total No. of Pages 03
MBA YEARS) DEGREE EXAMINATION, MAY 2017
(Second Year)
HOSPITAL ADMINISTRATION
Hospital Cost and Financial Accounting
Time 3 Hours Maximum Marks 70
Section A
Answer any three × 5 15]
Q1) Cost centre
Uses of marginal costing
Accounting standards
EOQ
BEP analysis
Target costing
Section B
Answer any three × 15 45]
Q2) The total costs of manufacturing a component part are as under
Rs.
Material 250
Labour 100
Variable Expenses 50
Fixed Expenses 100
500
The same component part is available in the market at Rs. should the firm make it or
buy it?
Q3) In a factory, two types of television sets are manufactured viz., type A and type B models.
Find the cost of a television set and profit per television set sold.
Type A Type B
Rs. Rs.
Materials 1,00,000 1,20,000
Labour 50,000 40,000
Other expenses 5,000 4,000
Works on cost is charged at 75% on Labour and Administration Cost is taken at 20% on
Works cost. Type A sets sold during the period are 250 Rs. 1,500 each and type B are
300 Rs. 1,800 each.
Find the total profit as per Cost Books. Assume that there is no opening or closing stock.
Q4) Explain about the activity based costing in a corporate hospital.
Q5) What is accounting principles? Explain about different principles of accounting.
Q6) Define depreciation. Explain about different methods of depreciation in brief.
Q7) Explain about the costing of operations theatre.
Section C
Compulsory
Q8) Case study
From the following particulars of Mrs. Parimala prepare Final Accounts for the year ended
31-3-2009.
Particulars Debit Credit
Purchase, Sales 1,25,000 1,75,000
Returns 1000 4700
Rent 2500 500
Stock 15000
Debtors, Creditors 30000 25000
Salaries 22500
Wages 10800
Machinery 10000
Furniture 10000
Cash 29400
Interest 2500
Discount 5000
Drawings, Capital 6300 63800
2,70,000 2,70,000
Adjustments
Closing Stock Rs. 1500
Rentable Received Rs. 500
Depreciation on Machinery Rs. 500 on furniture 1500
These was fire accident on 25.03.2009 and destroyed goods worth Rs. 10000.
Bad debts amounted Rs. 1000
Create Rs. 2000 for doubtful debts.