BABSc, B.Com & BCA Questions _III - Nalanda Open University

Nalanda Open University
Annual Exam-2010,
Bachelor of Commerce, Hons, Part-III
Management Accounting (izca/kdh; ys[kkadu)
Paper-VI
Time: 3Hrs
Full Marks:
70
Answer any five questions. All questions are of equal value.
fdUgha ik¡p iz'uksa dk mÙkj nsa A lHkh iz'uksa ds vad leku gSa A
1- izca/kdh; ys[kkfof/k dh ifjHkk"kk nsa rFkk blds mn~ns';ksa dk o.kZu djsa A ykxr ys[kk fof/k
ls ;g fdl izdkj fHkUu gS A
Define management accounting and describe its objectives. How does is differ from
Cost Accounting?
2- vuqikr fo'ys"k.k ds vFkZ ,oe~ egRo ij izdk'k Mkysa A fdlh dEiuh dh ykHkktZu {kerk
Kkr djus ds fy, fdu vuqikrksa dh x.kuk dh tkrh gS A
Throw light on the meaning and importance of Ratio Analysis. Which ratios are
calculated to ascertain the profitability of a company?
3- jksdM+ izokg fooj.k D;k gS\ mnkgj.k nsa A dks"k izokg fooj.k ls ;g fdl izdkj fHkUu
gS\
What is cash flow statement? Give example. How does it differ from fund? Flow
statement.
4- dks"k izokg fooj.k D;k gS\ ;g fdl izdkj cuk;k tkrk gS\ mnkgj.k nsa A blds dkSu&dkSu
ls mn~ns'; gSa A
What is fund flow statement? How it is prepared? Give example. What are its
objects?
5- le&foPNsn fcUnq D;k gS\ izca/kdh; fu.kZ; esa le&foPNsn fcUnq fo'ys"k.k dk D;k egRo gS\
What is Break-even point? What is the importance of Break-even analysis in
managerial decisions?
6- fuEufyf[kr lwpukvksa ls 31 fnlEcj] 2009 dks lekIr o"kZ ds fy, dk;Z'khy iwath esa
ifjorZu dh fooj.kh rS;kj djsa A
From the following informations prepare a statement of changes in working capital
for the year ending 31st Dec. 2009.
Capital & Liabilities 2008 2009 Assets & Properties 2008 2009
Share Capital 5,00000 6,00000 Land & Building 2,00000 3,00000
Sundry Creditors 10000 8000 Plant & Machinery 200000 250000
Bills payable 3000 4000 Furniture & equipments 100000 50000
Provision for tax 7000 9000 Sundry Debtors 12000 10000
Provision for Bad debts 1000 1200 Bills Receivable 4000 5000
unpaid expenses 4000 6000 investments 8000 12000
Prepaid expenses 1000 1200
5,25,000 6,28,200 5,25,000 6,28,200
7- fuEufyf[kr lwpukvksa ls LokfeRo dks"k dk fooj.k foLr`r mYys[kksa ds lkFk cukosa %&
From the informations given below prepare statement of proprietor's fund with as
many details as possible.
(i) Current Ratio pkyw vuqikr 2-5
(ii) Liquid Ratio rjy vuqikr 1-5
(iii) Proprietary Ratio LokfeRo vuqikr 0-75
(iv) Working Capital dk;Z'khy iwath 30]000