8 Register Number :

10. DMl_ 10,000 z^ cu] Name of the Candidate :

Fk>uV cu] ]D kV
sk|^m.
5 5 4 5
z B.B.A. DEGREE EXAMINATION, 2012
( THIRD YEAR )
JV^ 85
BV^ 35 ( PART - III )

\VD ^ 25 ( PAPER - VIII )

WBV ^ (.1,00,000) 15 310. MANAGEMENT ACCOUNTING

\VD ^ (BV) 10 ( Common with Double Degree )

su ^ ( 10% WBV) 18 May ] [ Time : 3 Hours

\Vu ^ ( 20% WBV) 12 Maximum : 100 Marks

Kk ^ (WBV) 10 SECTION-A ( 10 2 = 20)

uV \V> 210 1. Write short notes on any TEN :
() 9,000 z^. (a) Financial Accounting.
(g) 7,000 z^. (b) Management Accounting
() | zV { V[ z (c) Capital Budgeting.
s.
(d) Marginal costing
\ BkuuV k ]
B >BV F. (e) Index method.

zA : Kk ^ m s>\V (f) Sales budget.

cu]zD WBVm.

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(g) Cost audit 8. x>_ ] B gF

Fk>uV _k x sk. \KD,
(h) Zero base budgeting. >[ W^ \uD, z sk.
(i) Standard cost 9. VbD >ko[ JV^ s
(j) Break Even Point. kV|, JV^ s kV|,
JV^ kV|, \uD JV^
(k) Variable cost. k kV| |.
(l) Pay back period. V[ >k:
X 400 z^ 850 T>D.
SECTION-B (4 10 = 40)
Y 500 z^ 11 T>D.
Answer any FOUR questions.
Z 600 z^ 1350 T>D.
ALL qustions carry equal marks.
V[ c\ .
2. What are the assumptions of Break Even
Analysis? X 425 z^ 11 T>D.
Y 585 z^ 850 T>D.
3. Explain the features of management accounting.
Z 625 z^ 16 T>D.
4. Calculate discounted pay back period from the
information give below:

Cost of project 5,00,000

Life of the Project 5 years

Annual cash inflow 1,15,000

Cut -off rate 10%

[P.V.factor : 0909, 0826, 0751 0683, 0621] Turn Over

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10. The expenses for budgeted production of >twVD

10,000 units in a factory are furnished below.
z] (10 $ 2 = 20)
Per unit
kBD mz sB.
Material 85 m sVzD \ \]^.
Labour 35 1. E zA k.
Variable overheads 25 () W] B_.
Fixed overheads ( 1,00,000) 15 (g) \V\ B_.
Variable expenses (Direct) 10 () J> ]D.
Selling expenses (10%) 18 (~) ] W .

Distribution expenses (20%) 12 (c) zx.

Administration Expenses (Fixed) 10 () su k ]D.

Total cost per unit 210 () >.

Prepare a budget for production of () B k, ]D.

(a) 9,000 units (n) > s.

() \ A^.
(b) 7,000 units
({) \VD .
(c) indicate cost per unit at both the
levels () x>_ *AV x.

Assume that administration expenses are fixed

for all levels of production.

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z] g (4 $ 10 = 40) 5. Explain the objectives of Standard costing.

kBD V[z sB. 6. Describe the various functions of cost audit.
m sVzD \ \]^.
2. \ gFs[ R^ BVk? SECTION-C ( 2 20 = 40)

3. \V\ Bo[ EB_A Answer any TWO questions.

sz. ALL qustions carry equal marks.

4. VbD F][ >^ J> *A 7. Describe the application of marginal costing in

V] |. decision marketing.
]][ D 5,00,000. 8. Critically examine the various methods of
]][ VD 5 k^, evaluating capital expenditure proposals. Discuss
their advantages and limitatimus.
g| V kkVF 1,50,000.
9. From the following particulars, calculate material
>^ s>D 10%.
cost,price,usage and mix variances.
( >^ \]A : 0909, 0826, 0751,
0683, 0621 ) The standard mix of product is:

5. > sl[ V^ BVk? X-400 units at 850 per unit

6. >l[ _k skV]. Y-500 units at 11 per unit

Z-600 units at 1350 per unit.
z] (2 $ 20 = 40)
The actual conssumption was:
kBD z sB.
m sVzD \ \]^. X-425 units at 11 per unit

7. >Va_ D>\V xk|>o_ ]W Y-585 units at 850 per unit

kV B[|>|m [> u
Z-625 units at 16 per unit
sk.
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