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Day Date
Semester
Subject Name
Time
Code
Marks
Saturday 21/04/2018
II Fresh Repeater
Accounting for Managerial Decisions
11.00 AM To 02:00 PM
200002
100
Instructions: Attempt any 04 questions. All questions carry 25 marks.
Q.1
SKF LTD produced 20000 units at 40% capacity cost per unit at this level is
25
Direct Material Per Unit
Rs. 10
Direct wages Per Unit
Rs. 04
Over heads Fixed) per Units
Rs. 10
Total cost
24
Profit per unit
16
Selling price per unit
40
It is estimated as follows
Capacity level
Fall in selling price
Fall in material price
Fall in wages
75%
05%
10%
25%
100%
10%
20%
50%
Recommend proper capacity level.
Q.2
Nirma Ltd. gives you the following standard and Actual data. Standard Actual Material A 5000 Units 10 per unit 6000 units 09 per unit. B 15000 Units 05 per unit 16000 units 06 per unit. Wages 10000 hours 20 per hour 11000 hours 19 per hour. Calculate
Material Cost variance
Material Price variance
Material Usage variance
Labour Cost variance
Labour Rate variance
Labour Efficiency variance
25
Q.3

Explain inflation Accounting with its characteristics
15

Explain briefly the process of implements of responsibility accounting.
10
Q.4
The projects listed below are to be ranked in order to:
Pay bock period
Net preseril value 10%.
25
Project
Project cost
N E T YEAR 01
CASH YEAR 02
FLOW YEAR 03
X
100000
50000
50000
30000
Y
100000
60000
120000
20000
Z
100000
80000
60000
50000
Present value
10%
.909
.826
.751
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Q.5

Direct Material Cost per unit 25
15
Direct wages cost per unit 15
Direct Expenses per unit 05
Variable overheads per unit 05
Sales commission 10% of selling price
Fixed overheads Rs. 400000
Selling price per unit Rs. 100
Find out:
BEP (Units Sales value)
PVR
Required sales to earn profit of Rs. 200000.
Profit or loss at sales o Rs. 2000000
Q.5

Write a note on method of Accounting of changes.
10