MCA-14
December Examination 2016
MCA IInd Year Examination
Management Accounting
Paper MCA-14
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
Note: Answer all questions. As per the nature of the question delimit your answer in one word, one sentence or maximum upto 30 words. Each question carries 2 marks.
Name three non-operating expenses non operating incomes.
Define a funds flow statements.
What is meant by return on investment?
What is the schedule of changes in working capital?
What is meant by cash equivalents?
What is meant by "Reporting to Management"?
What is meant by under capitalization?
(viii) What is leverage?
633
MCA-14 100 3 (P.T.O.)
MCA-14 100 3 (Contd.)
633
Section B 4 × 8 32
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 8 marks.
What tools and techniques are used in management
accounting?
Explain the meaning of 'process of financial statements'.
What are the advantages of comparative balance sheets?
Write a brief note on trend analysis.
What is the importance of ratio analysis to business?
A company's average stock is Rs. 80,000, stock turnover is 6
and selling price is 25% above cost. What will be the amount
of sales.
Cost of goods sold is Rs. 4,00,000, gross profit is 20% on sales
and operating expenses Rs. 25,000; calculate operating profit
ratio.
Write short note on Break Even Analysis.
Section C 2 × 16 32
Note: Answer any two questions. You have to delimit your each
answer maximum upto 500 words. Each question carries
16 marks.
10) Define Management Accounting. How does it differ from
financial accounting? Explain its scope.
11) What do you understand by interpretation of financial
statements? Explain briefly various techniques or methods
used for financial analysis and interpretations.
MCA-14 100 3
633
12) Write short note on:
Stock Turnover Ratio
Return on Investments
Liquidity Ratio
Average collection period
13) Explain with reasons whether the following will effect the funds
flow statement:
Sale of machinery to repay the creditors.
Purchase of building in exchange of fully paid up shares.