Model Test Paper 2013 B.Com.

-III
ABST-I Management Accounting

Q.1 Define management accounting? Q.2 What is meant by capital structure? Q.3 What do you mean by Operating Leverage? Q.4 What are advantages of adequate working capital? Q.5 What do you mean by financial Management ? Q.6 Write four names of techniques of financial analysis? Q.7 What is weighted average cost of capital? Q.8 What do you mean by special reports? Q.9 Define cash flow statement? Q.10 Define fund flow statement? Q.11 What is optimum capital structure? Q.12 Describe main recommendations of Core Committee? Q.13 What are the objectives of financial analysis? Q.14 Write Difference between fund flow statement and cash flow statement? Q.15What is meant by capital Gearing? Q.16 What is paybackperiod ? Q.17 Distinguish between Management accounting and Financial Management? Q.18 Define term Leverage? What are its types? Q.19 What is preference share dividend coverage ratio? Give formula.

Q.20 How is depreciation a source of funds? Q.21 What do you mean by cash and cash equivalent? Q.22 What is difference between capital structure and capitalization? Q.23 What is internal rate of return? Q.24 When does cash flow of funds take place? Q.25 What is difference between comparative and common size financial statement? Q.26 What is difference between horizontal and vertical analysis? Q.27 what is average rate of return? Give formula for its Computation. Q.28 what do you mean by point of indifference? Q.29 Define activity based costing? Q.30 Give advantages of ABC analysis? Q.31 Give the concept of operating cycle method? Q.32 What is explicit and implicit cost of capital? Q.33 Explain all theories of capital structure? Q.34 Give an example of activity or efficiency ratios? Q.35 Give an example of liquidity ratios?

Descriptive Question
Q.1 Define the meaning, scope and objectives of Management accounting? Q.2 What are the determinants and factors of Working capital? Q.3 What are the essential characteristics of good report writing? Distinguish between a control report and an Information report? Q.4 What do you mean by capital structure? Discuss the factors influencing the capital structure of a company? Q.5 What do you mean by financial analysis? Explain various techniques of financial analysis?

Q.6 Define cost of capital? How will you determine the cost of capital from different sources and define classification of cost? Q.7 The use of equity and borrowed capital depends on certain factors and there should be a rational proportion between the two. Discuss. Q.8 What is the significance of activity based costing in the determination of cost of product? Explain how cost is determined under activity based costing. Q.9 Discuss various kinds reports prepared by the management accountant for different level of management?

MODELS PAPERS B.Com II Financial Management

Q.1 What is schedule of changes in working capital? Q.2 what is angle of incidence? Q.3What are the terms of credit? Q.4 What is safety stock? Give formula. Q.5 Give any two examples of fictitious assets? Q.6 Give types of firms according to Walter? Q.7 What is full name of ABC classification? Q.8 Give any two points of importance of financial management? Q.9 Give any two formula of liquidity ratio? Q.10 What is margin of safety? Q.11 Give any four names of the major sources of long term sources? Q.12 What are the methods used for the estimating working capital requirements? Q.13 Give any four objectives of cash management? Q..14 What is capital gearing ratio? When is high gear ratio better? Q.15 What is economic order quantity? Q.16 What is liberal credit policy? Q.17 What is maximization of profit objective? Q.18 Give the two disadvantages of excessive working capital? Q.19 What is re-order level? Q.20 Explain difference between financial planning and financial forecasting?

Q.21 What is Miller Orr model of cash management? Explain. Q.22 How is depreciation a source of funds? Q.23 What is conservative dividend policy? Q.24 Explain LockBox system? Q.25 Explain the relationship between P/V ratio and BEP.

Descriptive Questions
Q.1 Working capital is a mean and not an end. Discuss the statement and explain the factors which influence the working capital needs of a manufacturing undertaking? Q.2 Discuss the task and responsibilities of amodern finance manager? Q.3 Describe the following: (a) Economic Order quantity (b) Baumol Model of cash management. Q.4 Define financial management. Explain the scope and importance of financial management? Q.5 What do you mean by economic order quantity? How it is determined? Q.6 Discuss the following (a) Explain ABC technique of inventory control with the help of an example. (b) Difference between stable dividend rate and stable payout ratio. Q.7 How does a modern financial management differs from traditional financial management? Explain. Q.8 Define Inventory? Discuss the factors influencing the size of inventory in a manufacturing industry in detail.