8 Register Number :

z] ( 2 20 = 40 ) Name of the Candidate :

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7. > s [V_ [? >[ W^ B.B.A. DEGREE EXAMINATION, 2011
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( THIRD YEAR )
8. x>_ ] B gF
( PART - III )
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>[ W^ \uD, z sk. ( PAPER - VIII )
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310. MANAGEMENT ACCOUNTING
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() P.V. s>D. ( Common with Double Degree )

(g) \A^. December ] [ Time : 3 Hours

() VD. Maximum : 100 Marks
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SECTION A ( 10 2 = 20 )

\V> WBV 4,500 1. Write short notes:

\V> \VD 7,500 (a) Management Accounting.

\V> su 15,000 (b) Average rate of return.

(c) Pay back period.

(d) Marginal Costing.

(e) BEP.
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 2 7
(f) Production Budget. 3. WkD | ]e >BV Wl_
km^m. >uz 15,000 x>|
(g) Standard Cost. >k|m. | ]D V|
>F\V][ xl_ >F\VD m.
(h) Index method. k 50%.
(i) Budgetary control.
kD >F\V]uzx>B VD
(j) Sales Budget.
]D 1 ]D 2
(k) Cost control. 1 4,200 4,200
(l) Cost Audit. 2 4,800 4,500
3 7,000 4,000
SECTION B ( 4 10 = 40 )
4 7,000 5,000
2. Explain the advantages and limitations of 5 2,000 10,000
Management Accounting.
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3. A Company has to choose one of the following
two mututally exclusive projects. Investment 4. \ gF [V_ [? \ gFs[
required for each project is 15,000. Both the W^ \uD, z sk.
projects have to be depreciated on straightline 5. k ]][ k sk.
basis. The tax rate is 50%. 6. >^ V ]xl[ [\^ \uD,
z sk.
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 4 5
SECTION C ( 2 20 = 40 ) 10. The expenses for budgeted production of
10,000 units in a factory are furnished below:
7. What do you understand by standard costing?
Enumerate its merits and demerits. Per unit
8. Critically examine the various methods of
evaluating capital expenditure proposals. Material 70
Discuss their advantages and limitations. Labour 25
9. From the following information relating of Variable Overheads 20
Tiptop Manufacturing Co. Ltd., you are required Fixed Overheads ( Rs.1,00,000 ) 10
to find out
Variable expenses ( Direct ) 5
(a) P.V.Ratio.
Selling Expenses ( 10% Fixed ) 13
(b) Break Even Point. Distribution expenses ( 20% Fixed ) 7
(c) Profit. Administration expenses ( Fixed ) 5
(d) Margin of safety. Total Cost per unit 155
Prepare a budget for production of
Total Fixed Costs 4,500 (a) 8,000 units.
Total Variable Cost 7,500 (b) 6,000 units.
Total sales 15,000 (c) Indicate cost per unit at both the
levels.
(e) Also, calculate the volume of sales to
earn profit of 6,000. Assume that administration expenses are fixed
for all levels of production.
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 6 3

>twVD
Year Profit before depreciation
z] ( 10 2 = 20 )
Project-A Project-B
1. E zA k.
(i) \V\ B_.
(ii) V k\V s>D. 1 4,200 4,200
(iii) x>_ *A Vx.
2 4,800 4,500
(iv) ] W .
3 7,000 4,000
(v) \ A^.
(vi) cu] k ]D. 4 7,000 5,000
(vii) > s. 5 2,000 10,000
(viii) zx.
(ix) k ]|V|. Calculate Pay back period.
(x) su k ]D. 4. What do you understand by the term Break
(xi) |V|. Even analysis? Enumerate the merits and
(xii) >. demerits.

5. Briefly explain the different types of benefits.

z] g ( 4 10 = 40 )
>D V[z sVz sBD. 6. Describe the advantages and disadvantages of
m sVzD \ \]^. Discounted Cash flow method.

2. \V\ Bo[ W^ \uD,

z sk.

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 9 9

10. DMl_ 10,000 z^ cu] 10. DMl_ 10,000 z^ cu]

Fk>uV cu] ]D Fk>uV cu] ]D
kV sk|^m. kV sk|^m.
z z

JV^ 70 JV^ 70
BV^ 25 BV^ 25
\VD ^ 20 \VD ^ 20
WBV ^ ( 1,00,000 ) 10 WBV ^ ( 1,00,000 ) 10
\VD ^ ( BV ) 5 \VD ^ ( BV ) 5
su ^ ( 10 WBVm) 13 su ^ ( 10 WBVm) 13
\Vu ^ ( 20 WBVm) 7 \Vu ^ ( 20 WBVm) 7
Kk ^ ( WBV ) 5 Kk ^ ( WBV ) 5
]uV \V> 155 ]uV \V> 155
() 8,000 z^. () 8,000 z^.
(g) 6,000 z^. (g) 6,000 z^.
() | zV V[ z () | zV V[ z
s (WV) \ s (WV) \
BkuuV k, ] BkuuV k, ]
B >BV F. B >BV F.
zA : Kk ^ m s>\V zA : Kk ^ m s>\V
cu]zD WBVm. cu]zD WBVm.