Code No.: 4051: Reg. No.: Sub. Code: DC 3 A/ DNC 3 A

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Reg. No. :
Code No. : 4051
........................................
Sub. Code : DC 3 A/
DNC 3 A
B.Com. DEGREE EXAMINATION, MAY 2016.

Third Year Non-Semester
Commerce Main
MANAGEMENT ACCOUNTING
Time : Three hours
Maximum : 100 marks
PART A (5 5 = 25 marks)
Answer any FIVE questions.
1.
sU PnUQ |UP[P ?
Explain the objectives of management accounting.
2.
{v Jmh AUP G G? Au |P
.
What is fund flow statement? What are its
advantages?
3.
{vz vmhU Pmkmi |PU SkP.

State the advantages of Budgetary control.
4.
sUS Qu S P
?
What are the
management?
uses
of
ratio
analysis
to
Ws 2
5.
RUPsh uPPx
{vU PnUQkP.
\mix
| UPvx . 5,000; x {v
JxUQx . 3,000; [Pu \zvx . 7,000;
uhUPa \P UPvx . 2,500;
Cv Qhzu C . 1,000;
h {P C . 8,000.
From the
operations.
following
calculate
funds
from
Goodwill written off Rs. 5,000; General reserve

provided Rs. 3,000; Dividend paid Rs. 7,000;
Preliminary expenses written off Rs. 2,500; Profit
on sale of machinery Rs. 1,000; Net Profit for the
year Rs. 8,000.
6.
RUPsh [Px Phu uPU

PnUQkP.
. 60,000; zu C
10%; uhUP \UQ . 5,000; Cva\UQ
. 10,000; \zxuS /^ . 2,500;
Phu _ P 73 |mP.
Find out the amount of creditors from the
following sales Rs. 60,000; G.P. on sales 10%;
Opening stock of goods Rs. 5,000; Closing stock of
goods Rs. 10,000; Bills payable Rs. 2,500;
Creditors velocity 73 days.
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Code No. : 4051
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7.
RUPq [Px uzvP
Pu
vmhmiz
uUP.
mP (GsoUP)
A
1 \US C
1,600
600
31 \US C
2,000
800
12,000
4,400
~P
From
the
following
figures,
prepare a raw
materials purchase budget from January.

Materials (in units)
A
Estimate stock on 1st January
1,600
600
Estimate stock on 31st December
2,000
800
12,000
4,400
Estimate consumption
8.
s uP G G?
]P SkP.
Au
What is management Information system? State

its features.
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Code No. : 4051
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PART B (5 15 = 75 marks)
Answer any FIVE questions.
9.
{v\ AUPP USP.

Explain the various kinds of financial statement.
10.
R PkUPmk [PU
E {v AUPz u \P.
Psk
\UQ wP 6; u Qu 2;
{ \zx Qu 4; zu C
Qu 20% PhP ` P = 2
u. Phu \zxu P 73 |mP.
zu C . 60,000; JxURk Ga\
. 20,000. Cva \UQ . 5,000 B \UP
h AvP.
From the following details, prepare a statement of
proprietary funds with as many details as
possible.
Stock velocity 6; Capital turnover ratio 2; Fixed
asset turnover ratio 4; Gross profit turnover ratio
20% Debtors velocity 2 months; Creditors velocity
73 days.
Gross profit Rs. 60,000; Reserves and surplus
Rs. 20,000. Closing stock was Rs. 5,000 in excess of
opening stock.
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Code No. : 4051
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11.
[P Aih J |Q
vmh mi uzx 70%, 80%
90% \ {P \ m u PsP.
\ {P
70%
80%
90%
P E
12,000
4,000
G \Uv
(30% {x)
20,000
xzu
2,000
11,000
Pk
3,000
10,000
\P:
Ch{ \P:
(60% {x)
{ \P:
62,000
zu \P
|P E oP
Page 5
1,24,000
(oP)
Code No. : 4051
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Draw up a flexible budget for overhead expenses

on the basis of the following date and determine
the overhead rats at 70%, 80% and 90% plant
capacity.
Capacity levels
70%
Rs.
80%
Rs.
90%
Rs.
Variable overheads:
Indirect labour
12,000
Indirect material
4,000
Power (30% fixed)
20,000
Repairs and maintenance
2,000
Depreciation
11,000
Insurance
3,000
Salaries
10,000
Semi-variable overheads:
(60% fixed)
Fixed overheads:
Total overheads
62,000
Estimate Direct labour hours

Page 6
1,24,000
(hours)
Code No. : 4051
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12.
J {zv 2012, 2013 BskPUP J

|US
C{U
SP
R
PkUPmkx.
2012
Rs.
2013
Rs.
[S u
70,000
74,000 UP
Ph
zv[P
12,000
Phu
10,360
C |mhU
P/S
10,740
\zxUP
2012
Rs.
2013
Rs.
9,000
7,800
14,900
17,700
11,840 \US
49,200
42,700
11,360 {
20,000
30,000
10,000
5,000
6,000 PhP
|v
1,03,100 1,03,200
1,03,100 1,03,200
Tku [P
(A) zu . 4,000 C D [Pmhx
(B) { . 15,000US [Pmhx.
|h u uUPmk mi,
{v Kmh mi u \P.
Following are the comparative Balance sheet of a
company for the years 2012 and 2013.
Liabilities
2012
Rs.
2013
Rs.
Assets
Share capital
70,000
74,000 Cash
Debentures
12,000
Creditors
10,360
6,000 Debtors
11,840 Stock
Page 7
2012
Rs.
2013
Rs.
9,000
7,800
14,900
17,700
49,200
42,700
Code No. : 4051
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Liabilities
Profit and loss a/c
2012
Rs.
2013
Rs.
Assets
10,740
11,360 Land
Goodwill
1,03,100 1,03,200
2012
Rs.
2013
Rs.
20,000
30,000
10,000
5,000
1,03,100 1,03,200
Additional information:
13.
(a)
Dividends were paid totaling Rs. 4,000
(b)
Land was purchased for Rs. 15,000. You are

required to prepare a statement showing
changes in working capital and a fund flow
statement.
RUPq [Px Czv uk

m P Pmk Amhn uUP.
Gv M Gv N
.
.
GvUPk
B
Cvzv 4 h[P 5 h[P
Gvzv AhUP
GvUPk \UP v
GvUPk |i T \
Tku a \
Tku a \
9,000
18,000
500
800
6,000
8,000
800
1,000
1,200
1,800
Prepare a statement of profitability showing the

pay-back period from the following information.
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Code No. : 4051
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Machine M Machine N
Rs.
Rs.
Estimated life of machine
4 years
5 years
9,000
18,000
500
800
6,000
8,000
800
1,000
1,200
1,800
Cost of machine
Estimated scrap in savings
Estimated savings indirect wages
Additional cost of maintenance
Additional cost of supervision
14.
R PkUPmk C{U Sx
x AU T uUP.
2012
.
2013
.
\zxUP
[S u 6,58,000 7,00,000 UP
}shP
Ph
2,25,000 2,00,000 PhP
Phu
42,000
Cu
P
78,000 1,00,000
\zv
\P
27,000
31,500
1,00,000 1,26,000
Tmi
uS
/R
Page 9
2013
.
2,20,000 2,11,000
50,000 \UQ
{
\zxUP
2012
.
11,000
21,000
10,000
10,500
6,35,000 6,50,000
Code No. : 4051
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2012
.
2013
.
\zxUP
10,03,000 10,50,000
2012
.
2013
.
10,03,000 10,50,000
From the following Balance sheet, prepare a

common size statement.
Liabilities
2012
Rs.
2013
Rs.
Assets
2012
Rs.
2013
Rs.
27,000
31,500
Share
capital
6,58,000
7,00,000 Cash
Long term
2,25,000
2,00,000 Debtors
2,20,000
2,11,000
50,000 Stock
1,00,000
1,26,000
11,000
21,000
10,000
10,500
Fixed Assets 6,35,000
6,50,000
Debt
Sundry
creditors
42,000
Other
liabilities
78,000
1,00,000 Prepaid
expenses
Bills
receivable
10,03,000 10,50,000
15.
10,03,000 10,50,000
umk uP vkuP
P USP.
Explain the different methods of evaluating the
investment proposals.
16.
AUPP PP AUP A
BQ .
Page 10
Code No. : 4051
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Discuss the types of reports and structure of a

report.
Page 11
Code No. : 4051

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Code No. : 4051

B.Com. DEGREE EXAMINATION, MAY 2016.

Maximum : 100 marks

{vz vmhU Pmkmi |PU SkP.

Goodwill written off Rs. 5,000; General reserve

RUPsh [Px Phu uPU

Code No. : 4051

RUPq [Px uzvP

materials purchase budget from January.

Estimate stock on 1st January

Estimate stock on 31st December

What is management Information system? State

Code No. : 4051

{v\ AUPP USP.

Code No. : 4051

Code No. : 4051

Draw up a flexible budget for overhead expenses

Power (30% fixed)

Repairs and maintenance

Estimate Direct labour hours

Code No. : 4051

J {zv 2012, 2013 BskPUP J

Code No. : 4051

Dividends were paid totaling Rs. 4,000

Land was purchased for Rs. 15,000. You are

RUPq [Px Czv uk

Cvzv 4 h[P 5 h[P

Prepare a statement of profitability showing the

Code No. : 4051

2,25,000 2,00,000 PhP

Code No. : 4051

From the following Balance sheet, prepare a

Fixed Assets 6,35,000

Code No. : 4051

Discuss the types of reports and structure of a

Code No. : 4051

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