B.B.A. DEGREE EXAMINATION, NOVEMBER 2017
Fifth Semester
Business Administration
MANAGEMENT ACCOUNTING
(CBCS 2014 onwards)
Time 3 Hours Maximum 75 Marks
Part A (10 x 2 20)
Answer all questions.
1. What is comparative Balance Sheet?
2. What is final account?
3. Define: 'Ratio'.
4. What is Current Ratio?
5. What is Capital?
6. Define: Overhead.
7. What is Margin of Safety?
8. What is BEP?
9. Define: Standard Costing.
10. What is Variance Analysis?
Sub. Code
4BBA5C2
AFF-4395
2
Ws15
Part B x 5 25)
Answer all questions by choosing either or
11. Discuss the utility of Management Accounting.
Or
What are the limitations of Management
Accounting?
12. Explain the importance of Ratio Analysis.
Or
Explain different types of Ratios.
13. Explain Cash from Operation.
Or
Explain the limitations of fund flow statement.
14. From the following particulars, calculate the Break
Even Point.
Variable cost per unit Rs.12
Fixed Expenses Rs. 60,000
Selling price per unit Rs.18
Or
What is Marginal Costing? Explain its merits and
limitations.
15. Explain different types of labour variances.
Or
Explain different types of material variances.
AFF-4395
3
Ws15
Part C x 10 30)
Answer any three questions.
16. Distinguish between Cost Accounting and Management
Accounting.
17. Explain Dupont Control Chart.
18. Explain the merits of Fund flow statement.
19. You are given the following data for the year 2009 of the
company
Variable Cost Rs. 3,00,000
Fixed Cost Rs. 1,50,000
Net Profit Rs. 50,000
Sales Rs. 5,00,000
Find
P/V Ratio
Break Even Point
Profit when sales amounted to Rs. 6,00,000
Sales required to earn a profit of Rs.1,00,000
20. The Standard Mix of product is
X 600 units at 15 paise per unit
Y 500 units at 20 paise per unit
Z 1,000 units at 25 paise per unit
The consumption was
X 640 units at 20 paise per unit
Y 960 units at 15 paise per unit
Z 840 units at 30 paise per unit
AFF-4395
4
Ws15
Calculate
Material cost variance
Material price variance
Material usage variance
Material mix variance.
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