BBA-09
December Examination 2016
BBA Pt. II Examination
Cost and Management Accounting
Paper BBA-09
Time 3 Hours Max. Marks 80
Note: The question paper is divided into three sections B and C. Write answers as per given instructions.
Section A 8 × 2 16
(Very Short Answer Questions)
Note: Answer all questions. As per the nature of the questions you delimit your answer in sentence upto 30 words. Each question carries 2 marks.
What is the concept of a "Cost Ascertainment"?
When inflated pricing for issue of materials will be used?
Write the formula for calculating "Labour Turnover Rate" by flux method.
What do you mean by "Semi Variable Cost"?
What do you mean by "Batch Costing"?
What do you mean by "Marginal Costs"?
489
BBA-09 100 3 (P.T.O.)
BBA-09 100 3 (Contd.)
489
Write the formula for calculating "Margin of Safety".
(viii) Calculate Idle time variance if abnormal idle time is
50 hours, Normal idle time 20 hours and Standard rate
50 per hour.
Section B 4 × 8 32
(Short Answer Questions)
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 8 marks.
Explain in brief about "Activity Based Costing".
Explain ABC analysis for material control.
Explain the brief, the cost accounting treatment for "By
Products".
Write difference between "Cost Accounting and Management
Accounting".
Write the methods of absorption of manufacturing overheads.
Explain the basic principles to be followed in determining the
amount of profit on uncompleted contracts.
What is unit costing? In which industries this method is applied?
If standard consumption is 40 kgs 10 per kg., compute
material variances if actual consumption are 48 kgs. 12
per kg.
BBA-09 100 3
489
Section C 2 × 16 32
(Long Answer Questions)
Note: Answer any two questions. Each answer should not
exceed 500 words. Each question carries 16 marks.
10) Calculate Profit Volume Ratio, Break even point and sales if
3,00,000 profit is desired from the following informations:
Sales 10,00,000, Total cost 8,00,000, fixed cost 3,00,000
11) Calculate Re-order Level, minimum level and maximum level
from the following informations:
Normal usage 100 units per day
Minimum usage 60 units per day
Maximum usage 130 units per day
Re-order quantity 5000 units
Re-order Period 25 to 30 days
12) Explain normal wastage, abnormal wastage and abnormal
gain and state in brief how they should be dealt with in Cost-
Accounts.
13) Explain various premium and bonus plans as incentive to the
workers.