MB0041

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ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING - MB
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100 \ul0\nosupersub\cf9\f10\fs27 Q.1 Assure you have just started a Mobile store
. You sell mobile sets and currencies of \up0 \expndtw0\charscalex100 Airtel, Vo
daphone, Reliance and BSNL. Take five transactions and prepare a position \up0 \
expndtw0\charscalex100 statement after every transaction. Did you firm earn prof
it or incurred loss at the end? \up0 \expndtw0\charscalex100 Make a small commen
t on your financial position at the end. \par\pard\ql \li5805\sb0\sl-230\slmult0
\par\pard\ql\li5805\sb0\sl-230\slmult0 \par\pard\ql\li5805\sb0\sl-230\slmult0 \
par\pard\ql\li5805\sb0\sl-230\slmult0 \par\pard\ql\li5805\sb86\sl-230\slmult0 \u
p0 \expndtw-9\charscalex85 \ul0\nosupersub\cf11\f12\fs20 Stock \par\pard\li614\s
b0\sl-230\slmult0\par\pard\li614\sb115\sl-230\slmult0\fi1733\tx7159\tx8258\tx928
6\tx10333 \up0 \expndtw-9\charscalex85 \ul0\nosupersub\cf10\f11\fs20 Particulars
\tab \up0 \expndtw-9\charscalex85 \ul0\nosupersub\cf11\f12\fs20 Debtors\tab \up0
\expndtw-9\charscalex85 Cash\tab \up0 \expndtw-9\charscalex85 \ul0\nosupersub\c
f12\f13\fs20 Capital\tab \up0 \expndtw-9\charscalex85 Creditors\par\pard\li614\s
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w-9\charscalex85 \ul0\nosupersub\cf11\f12\fs20 Hand set\tab \up0 \expndtw-9\char
scalex85 vouchers\par\pard\li614\sb20\sl-322\slmult0\fi0\tx8254\tx9334 \up0 \exp
ndtw-12\charscalex86 \ul0\nosupersub\cf4\f5\fs27 Started business with cash\tab
\up0 \expndtw-12\charscalex86 40000\tab \up0 \expndtw-12\charscalex86 40000\par\
pard\li614\sb0\sl-322\slmult0\fi0\tx5282\tx8177 \up0 \expndtw-12\charscalex86 pu
rchased nokia handsets\tab \up0 \expndtw-12\charscalex86 25000\tab \up0 \expndtw
-12\charscalex86 -25000\par\pard\li614\sb0\sl-322\slmult0\fi0 \up0 \expndtw-12\c
harscalex86 purchased BSNL and Reliance recharge\par\pard\li614\sb1\sl-314\slmul
t0\fi0\tx6405\tx8306 \up0 \expndtw-12\charscalex85 vouchers\tab \up0 \expndtw-12
\charscalex85 5000\tab \up0 \expndtw-12\charscalex85 -5000\par\pard\li614\sb2\sl
-322\slmult0\fi0\tx5334\tx8383\tx9589 \up0 \expndtw-12\charscalex86 sold a hands
et for 6000 costing 5850\tab \up0 \expndtw-12\charscalex85 -5850\tab \up0 \expnd
tw-12\charscalex85 6000\tab \up0 \expndtw-12\charscalex86 150\par\pard\li614\sb0
\sl-322\slmult0\fi0\tx6328\tx8383\tx9718 \up0 \expndtw-12\charscalex86 Sold rech
arge vouchers of 1500 profit 6%\tab \up0 \expndtw-12\charscalex85 -1500\tab \up0
\expndtw-12\charscalex85 1590\tab \up0 \expndtw-12\charscalex85 90\par\pard\li6
14\sb1\sl-320\slmult0\fi0\tx5411\tx10635 \up0 \expndtw-12\charscalex86 Puchased
a second hand cell on crerdit\tab \up0 \expndtw-12\charscalex85 3000\tab \up0 \e
xpndtw-12\charscalex85 3000\par\pard\li614\sb1\sl-322\slmult0\fi0\tx5334\tx8254\
tx9589 \up0 \expndtw-12\charscalex86 sold a handset for 10000 costing 9150\tab \
up0 \expndtw-12\charscalex85 -9150\tab \up0 \expndtw-12\charscalex86 10000\tab \
up0 \expndtw-12\charscalex86 850\par\pard\li614\sb0\sl-322\slmult0\fi0\tx8306\tx
9387 \up0 \expndtw-12\charscalex86 Repair work of the second hand set\tab \up0 \
expndtw-12\charscalex85 -1000\tab \up0 \expndtw-12\charscalex85 -1000\par\pard\l
i614\sb0\sl-322\slmult0\fi0\tx5334\tx8383\tx9464 \up0 \expndtw-12\charscalex86 S
old the hand set for 5000\tab \up0 \expndtw-12\charscalex85 -3000\tab \up0 \expn
dtw-12\charscalex85 5000\tab \up0 \expndtw-12\charscalex85 2000\par\pard\li614\s
b1\sl-320\slmult0\fi0 \up0 \expndtw-12\charscalex86 Sold a hand set on credit fo
r 10000\par\pard\li614\sb1\sl-322\slmult0\fi0\tx5334\tx7174\tx9589 \up0 \expndtw
-12\charscalex86 costing 9500 on credit\tab \up0 \expndtw-12\charscalex85 -9500\
tab \up0 \expndtw-12\charscalex86 10000\tab \up0 \expndtw-12\charscalex86 500\pa
r\pard\li614\sb0\sl-322\slmult0\fi0\tx7226\tx8383 \up0 \expndtw-12\charscalex86
Realised 70% from the customer\tab \up0 \expndtw-12\charscalex85 -7000\tab \up0
\expndtw-12\charscalex85 7000\par\pard\li614\sb1\sl-320\slmult0\fi0\tx7226\tx938
7 \up0 \expndtw-12\charscalex86 Customer became bad debt\tab \up0 \expndtw-12\ch
arscalex85 -3000\tab \up0 \expndtw-12\charscalex85 -3000\par\pard\li5536\sb0\sl322\slmult0\par\pard\li5536\sb87\sl-322\slmult0\fi0\tx6405\tx7682\tx8254\tx9334\
tx10635 \up0 \expndtw-12\charscalex86 500\tab \up0 \expndtw-12\charscalex86 3500
\tab \up0 \expndtw-12\charscalex86 0\tab \up0 \expndtw-12\charscalex86 38590\tab
\up0 \expndtw-12\charscalex86 39590\tab \up0 \expndtw-12\charscalex86 3000\par\
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f4\fs22 Page 2
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0\nosupersub\cf9\f10\fs27 Q.2 (a) List the accounting Standards as issued by ICA
I. \par\pard\ql \li720\sb0\sl-276\slmult0 \par\pard\ql\li720\sb0\sl-276\slmult0
\par\pard\ql\li720\sb124\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf29\f30\fs24\ul Accounting Standards (ASs) \par\pard\li720\sb137\sl-276\s
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ab \up0 \expndtw-3\charscalex100 1\ul0\nosupersub\cf15\f16\fs24 Disclosure of A
ccounting Policies\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8
\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100
2\ul0\nosupersub\cf15\f16\fs24 Valuation of Inventories\par\pard\li720\sb84\sl276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24
AS\tab \up0 \expndtw-3\charscalex100 3\ul0\nosupersub\cf15\f16\fs24 Cash Flow
Statements\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charsca
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supersub\cf15\f16\fs24 Contingencies and Events Occurring after the Balance She
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100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-2\charscalex100 5\ul0\nosup
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f6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 7\ul0\nosupersub\cf15\f16\fs24
Construction Contracts (revised 2002)\par\pard\li720\sb79\sl-276\slmult0\fi0\tx1
113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expnd
tw-3\charscalex100 8\ul0\nosupersub\cf15\f16\fs24 Accounting for Research and D
evelopment\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charsca
lex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 9 \ul0\n
osupersub\cf15\f16\fs24 Revenue Recognition\par\pard\li720\sb85\sl-276\slmult0\f
i0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0
\expndtw-3\charscalex100 10\ul0\nosupersub\cf15\f16\fs24 Accounting for Fixed A
ssets\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex10
0 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 11\ul0\nosupe
rsub\cf15\f16\fs24 The Effects of Changes in Foreign Exchange Rates (revised 20
03),\par\pard\li720\sb79\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100
\ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 12\ul0\nosuper
sub\cf15\f16\fs24 Accounting for Government Grants\par\pard\li720\sb84\sl-276\s
lmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\t
ab \up0 \expndtw-3\charscalex100 13\ul0\nosupersub\cf15\f16\fs24 Accounting for
Investments\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\chars
calex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 14\ul0
\nosupersub\cf15\f16\fs24 Accounting for Amalgamations\par\pard\li720\sb84\sl-2
76\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24
AS\tab \up0 \expndtw-2\charscalex100 15\ul0\nosupersub\cf15\f16\fs24 Employee B
enefits Limited Revision to Accounting Standard (AS) 15, Employee Benefits\par\p
ard\li720\sb79\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosu
persub\cf6\f7\fs24 AS\tab \up0 \expndtw-2\charscalex100 15\ul0\nosupersub\cf15\f
16\fs24 (issued 1995) Accounting for Retirement Benefits in the Financial State
ment of Employers\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\
charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 1
6\ul0\nosupersub\cf15\f16\fs24 Borrowing Costs\par\pard\li720\sb84\sl-276\slmul
t0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \
up0 \expndtw-3\charscalex100 17\ul0\nosupersub\cf15\f16\fs24 Segment Reporting\
par\pard\li720\sb85\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0
\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 18\ul0\nosupersub\c
f15\f16\fs24 , Related Party Disclosures\par\pard\li720\sb79\sl-276\slmult0\fi0\
tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \ex
pndtw-3\charscalex100 19\ul0\nosupersub\cf15\f16\fs24 Leases\par\pard\li720\sb8
4\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7
\fs24 AS\tab \up0 \expndtw-3\charscalex100 20\ul0\nosupersub\cf15\f16\fs24 Earn
ings Per Share\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\cha
rscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 21\u
l0\nosupersub\cf15\f16\fs24 Consolidated Financial Statements\par\pard\li720\sb
85\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f
7\fs24 AS\tab \up0 \expndtw-3\charscalex100 22\ul0\nosupersub\cf15\f16\fs24 Acc
ounting for Taxes on Income.\par\pard\li720\sb79\sl-276\slmult0\fi0\tx1113 \up0
\expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-2\char
scalex100 23\ul0\nosupersub\cf15\f16\fs24 Accounting for Investments in Associa
tes in Consolidated Financial Statements\par\pard\li720\sb84\sl-276\slmult0\fi0\
tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \ex
pndtw-3\charscalex100 24\ul0\nosupersub\cf15\f16\fs24 Discontinuing Operations\
par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0
\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 25\ul0\nosupersub\c
f15\f16\fs24 Interim Financial Reporting\par\pard\li720\sb84\sl-276\slmult0\fi0
\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \e
xpndtw-3\charscalex100 26\ul0\nosupersub\cf15\f16\fs24 Intangible Assets\par\pa
rd\li720\sb79\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosup
ersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 27\ul0\nosupersub\cf15\f1
6\fs24 Financial Reporting of Interests in Joint Ventures\par\pard\li720\sb84\s
l-276\slmult0\fi0\tx1113 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf6\f7\fs
24 AS\tab \up0 \expndtw-3\charscalex100 28\ul0\nosupersub\cf15\f16\fs24 Impairm

ent of Assets\par\pard\li720\sb84\sl-276\slmult0\fi0\tx1113 \up0 \expndtw-8\char
scalex100 \ul0\nosupersub\cf6\f7\fs24 AS\tab \up0 \expndtw-3\charscalex100 29\ul
0\nosupersub\cf15\f16\fs24 Provisions,Contingent` Liabilities and Contingent As
sets\par\pard\qj \li720\ri856\sb30\sl-340\slmult0\tx1113 \up0 \expndtw-5\charsca
lex100 \ul0\nosupersub\cf6\f7\fs24 AS \tab \up0 \expndtw-2\charscalex100 30\ul0\
nosupersub\cf15\f16\fs24 Financial Instruments: Recognition and Measurement and
Limited Revisions to AS 2, AS 11 \up0 \expndtw-3\charscalex100 (revised 2003),
AS 21, \ul0\nosupersub\cf6\f7\fs24 AS 23\ul0\nosupersub\cf15\f16\fs24 , AS 26, A
S 27, AS 28 and AS 29 \par\pard\ql \li720\sb73\sl-276\slmult0 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf6\f7\fs24 AS 31\ul0\nosupersub\cf15\f16\fs24 , Fin
ancial Instruments: Presentation \par\pard\qj \li720\ri723\sb35\sl-360\slmult0 \
up0 \expndtw-2\charscalex100 Accounting Standard (AS) 32, Financial Instruments:
Disclosures, and limited revision to Accounting \up0 \expndtw-3\charscalex100 S
tandard (AS) 19, Leases \par\pard\ql \li10904\sb0\sl-253\slmult0 \par\pard\ql\li
10904\sb0\sl-253\slmult0 \par\pard\ql\li10904\sb43\sl-253\slmult0 \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 3
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0\nosupersub\cf9\f10\fs27 Q.2 (b) \ul0\nosupersub\cf30\f31\fs27\ul Write short
notes of IFRS. \par\pard\ql \li720\sb0\sl-276\slmult0 \par\pard\ql\li720\sb140\s
l-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 IFRS \pa
r\pard\qj \li720\ri534\sb26\sl-420\slmult0 \up0 \expndtw0\charscalex105 \ul0\nos
upersub\cf15\f16\fs24 The IFRS Foundation is an independent, not-for-profit priv
ate sector organisation working in the \up0 \expndtw-3\charscalex100 public inte
rest. Its principal objectives are: \par\pard\qj \li1080\ri533\sb0\sl-420\slmult
0\tx1440 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf16\f17\fs24 \u-3844?\ul0
\nosupersub\cf15\f16\fs24 to develop a single set of high quality, understanda
ble, enforceable and globally accepted \line\tab \up0 \expndtw-2\charscalex100 i
nternational financial reporting standards (IFRSs) through its standard-setting
body, the IASB; \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf16\f17\fs24 \u-3
844?\ul0\nosupersub\cf15\f16\fs24 to promote the use and rigorous application
of those standards; \par\pard\qj \li1080\ri543\sb0\sl-400\slmult0\tx1440 \up0 \e
xpndtw0\charscalex109 \ul0\nosupersub\cf16\f17\fs24 \u-3844?\ul0\nosupersub\cf15
\f16\fs24 to take account of the financial reporting needs of emerging economi
es and small and \line\tab \up0 \expndtw-3\charscalex100 medium-sized entities (

SMEs); and \par\pard\ql \li1080\sb120\sl-276\slmult0 \up0 \expndtw-2\charscalex1
00 \ul0\nosupersub\cf16\f17\fs24 \u-3844?\ul0\nosupersub\cf15\f16\fs24 to brin
g convergence of national accounting standards and IFRSs to high quality solutio
ns. \par\pard\qj \li720\ri524\sb31\sl-413\slmult0\fi734 \up0 \expndtw0\charscale
x103 The governance and oversight of the activities undertaken by the IFRS Found
ation and its \up0 \expndtw0\charscalex100 standard-setting body rests with
its Trustees, who are also responsible for safeguarding the \up0 \expndt
w0\charscalex100 independence of the IASB and ensuring the financing of the orga
nisation. The Trustees are publicly \up0 \expndtw-1\charscalex100 accountable to
a Monitoring Board of public authorities. \par\pard\ql \li720\sb101\sl-276\slmu
lt0 \up0 \expndtw-3\charscalex100 Standard-setting \par\pard\ql \li720\sb144\sl276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 The IASB (
International Accounting Standards Board) \par\pard\ql \li720\sb144\sl-276\slmul
t0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs24 The IASB is the in
dependent standard-setting body of the IFRS Foundation. Its members (currently \
par\pard\qj \li720\ri528\sb30\sl-414\slmult0 \up0 \expndtw0\charscalex102 15 ful
l-time members) are responsible for the development and publication of IFRSs, in
cluding the \line \up0 \expndtw0\charscalex100 IFRS for SMEs and for approving I
nterpretations of IFRSs as developed by the IFRS Interpretations \line \up0 \exp
ndtw0\charscalex102 Committee (formerly called the IFRIC). All meetings of the I
ASB are held in public and webcast. In \line \up0 \expndtw-1\charscalex100 fulfi
lling its standard-setting duties the IASB follows a thorough, open and transpar
ent due process of \line \up0 \expndtw0\charscalex100 which the publication of c
onsultative documents, such as discussion papers and exposure drafts, for \line
\up0 \expndtw-1\charscalex100 public comment is an important component. The IASB
engages closely with stakeholders around the \line \up0 \expndtw-2\charscalex10
0 world, including investors, analysts, regulators, business leaders, accounting
standard-setters and the \line \up0 \expndtw-3\charscalex100 accountancy profes
sion. \par\pard\ql \li720\sb100\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf6\f7\fs24 The IFRS Interpretations Committee \par\pard\qj \li720\
ri526\sb30\sl-415\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16
\fs24 The IFRS Interpretations Committee (formerly called the IFRIC) is the inte
rpretative body of the IASB. \line \up0 \expndtw0\charscalex100 The Interpretati
ons Committee comprises 14 voting members appointed by the Trustees and drawn \l
ine \up0 \expndtw0\charscalex108 from a variety of countries and professional ba
ckgrounds. The mandate of the Interpretations \line \up0 \expndtw0\charscalex102
Committee is to review on a timely basis widespread accounting issues that have
arisen within the \line \up0 \expndtw0\charscalex103 context of current IFRS
s and to provide authoritative guidance \up0 \expndtw0\charscalex102 (IFRIC
s) on those issues. \par\pard\qj \li720\ri531\sb10\sl-410\slmult0 \up0 \expnd
tw-1\charscalex100 Interpretation Committee meetings are open to the public and
webcast. In developing interpretations, \up0 \expndtw0\charscalex103 the Interp
retations Committee works closely with similar national committees and
follows a \up0 \expndtw0\charscalex103 transparent, thorough and open due proce
ss. \par\pard\ql \li10904\sb160\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf3\f4\fs22 Page 4
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0041 \par\pard\ql \li758\sb310\sl-322\slmult0 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf9\f10\fs27 Q.3 \ul0\nosupersub\cf30\f31\fs27\ul Prepare Three-col
umn Cash Book of M/s Thuglak & Co. from following particulars \par\pard\ql \li12
53\sb256\sl-276\slmult0\tx2266 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf1
7\f18\fs20 20X1Jan \tab \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\f
s24 1. Cash in hand Rs. 50,000, Bank Overdraft Rs. 20,000 \par\pard\ql \li2266\s
b244\sl-276\slmult0 \up0 \expndtw-1\charscalex100 2. Paid into bank Rs. 10,000 \
par\pard\ql \li2266\sb264\sl-276\slmult0 \up0 \expndtw-2\charscalex100 3. Bought
goods from Hari for Rs, 200 for each \par\pard\ql \li2266\sb244\sl-276\slmult0
\up0 \expndtw-1\charscalex100 4. Bought goods for Rs. 2,000 paid cheque for them
, discount allowed 1% \par\pard\ql \li2266\sb244\sl-276\slmult0 \up0 \expndtw-2\
charscalex100 5. Sold goods to Mohan for each Rs. 1.175 \par\pard\qj \li2266\ri2
492\sb228\sl-320\slmult0 \up0 \expndtw-2\charscalex100 6. Received a cheque from
Shyam to whom goods were sold for Rs. \up0 \expndtw-2\charscalex100 800.Discoun
t allowed 12.5% \par\pard\ql \li2266\sb37\sl-276\slmult0 \up0 \expndtw-2\charsca
lex100 7. Shyam\u8217?s cheque deposited into bank \par\pard\ql \li2266\sb244\sl
-276\slmult0 \up0 \expndtw-1\charscalex100 8. Purchased an old typewriter for Rs
. 200 , Spent Rs. 50 on its repairs \par\pard\qj \li2266\ri2023\sb228\sl-320\slm
ult0\tx2583 \up0 \expndtw-2\charscalex100 9. Bank notified that Shyam\u8217?s ch
eque has been returned dishonored and \line\tab \up0 \expndtw-2\charscalex100 de
bited the account in respect of charges Rs. 10 \par\pard\ql \li2266\sb37\sl-276\
slmult0 \up0 \expndtw-3\charscalex100 10. Received a money order Rs. 25 from Ha
ri \par\pard\ql \li2266\sb244\sl-276\slmult0 \up0 \expndtw-2\charscalex100 11. S
hyam settled account by cheque for Rs. 820,Rs.20 for interest charged. \par\pard
\ql \li2266\sb264\sl-276\slmult0 \up0 \expndtw-3\charscalex100 12.Withdrew from
the bank Rs. 10,000 \par\pard\ql \li2300\sb244\sl-276\slmult0 \up0 \expndtw-3\ch
arscalex100 18. Discounted a B/E for Rs. 1,000 at 1% through bank \par\pard\ql \
li2266\sb244\sl-276\slmult0 \up0 \expndtw-3\charscalex100 20. Honored our own a
cceptance by cheque Rs. 5,000 \par\pard\ql \li2266\sb264\sl-276\slmult0 \up0 \ex
pndtw-3\charscalex100 22. Withdrew fir personal use Rs. 1,000 \par\pard\ql \li22
66\sb244\sl-276\slmult0 \up0 \expndtw-3\charscalex100 24. Paid tread expenses Rs
. 2,000 \par\pard\ql \li2266\sb244\sl-276\slmult0 \up0 \expndtw-3\charscalex100
25. Withdrew from bank for private expenses Rs. 1,500 \par\pard\qj \li2266\ri188
5\sb228\sl-320\slmult0 \up0 \expndtw-2\charscalex100 26. Purchased machinery fro
m Rajiv for 5,000 and paid him by means of a \up0 \expndtw-3\charscalex100 bank
draft purchased for Rs. 5,005 \par\pard\ql \li2266\sb237\sl-276\slmult0 \up0 \ex
pndtw-2\charscalex100 27. Issued cheque to Ram Saran for cash purchased of furni
ture Rs. 1,575 \par\pard\ql \li2266\sb244\sl-276\slmult0 \up0 \expndtw-3\charsca
lex100 28. Received commission cheque Rs. 500 from R.& Co, deposited in bank \pa
r\pard\ql \li2266\sb264\sl-276\slmult0 \up0 \expndtw-3\charscalex100 29. Ramesh
who owned us Rs. 500 became bankrupt paid 50 paise in rupee \par\pard\ql \li2266
\sb244\sl-276\slmult0 \up0 \expndtw-2\charscalex100 30. Received payment of a lo
an of Rs. 5,000 & deposited Rs. 3,000 into bank \par\pard\ql \li2266\sb264\sl-27
6\slmult0 \up0 \expndtw-3\charscalex100 31. Paid rent to landlord \u8220?Mohan\u
8221? by cheque of Rs. 220 \par\pard\ql \li2266\sb244\sl-276\slmult0 \up0 \expnd
tw-3\charscalex100 31. Interest allowed by bank Rs. 30 \par\pard\ql \li2266\sb24
4\sl-276\slmult0 \up0 \expndtw-3\charscalex100 31. Half-yearly bank charges Rs.
50 \par\pard\ql \li10904\sb0\sl-253\slmult0 \par\pard\ql\li10904\sb150\sl-253\sl

mult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 5
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0041 \par\pard\ql \li720\sb310\sl-322\slmult0 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf30\f31\fs27\ul Solution \par\pard\li614\sb0\sl-310\slmult0\par\par
d\li614\sb0\sl-310\slmult0\par\pard\li614\sb283\sl-310\slmult0\fi0\tx2981\tx1121
7 \dn2 \expndtw-11\charscalex85 \ul0\nosupersub\cf15\f16\fs24 Dr\tab \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs27 In the books of M/s Tuglak& Co.
\ul0\nosupersub\cf18\f19\fs27 Cash Book\tab \dn2 \expndtw-11\charscalex85 \ul0\n
osupersub\cf15\f16\fs24 Cr\par\pard\li691\sb0\sl-276\slmult0\par\pard\li691\sb11
0\sl-276\slmult0\fi28\tx1790\tx3337\tx3783\tx4292\tx5022\tx5709\tx6338\tx7231\tx
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\cf19\f20\fs24 Date\tab \up0 \expndtw-11\charscalex86 Partriculars\tab \up0 \exp
ndtw-11\charscalex86 LF\tab \up0 \expndtw-11\charscalex85 VN\tab \up0 \expndtw-1
1\charscalex86 Cash\tab \up0 \expndtw-11\charscalex85 Bank\tab \up0 \expndtw-11\
charscalex86 Disc\tab \up0 \expndtw-11\charscalex86 Date\tab \up0 \expndtw-11\ch
arscalex86 Partriculars\tab \up0 \expndtw-11\charscalex86 LF\tab \up0 \expndtw-1
1\charscalex85 VN\tab \up0 \expndtw-11\charscalex86 Cash\tab \up0 \expndtw-11\ch
arscalex85 Bank\tab \up0 \expndtw-11\charscalex86 Disc\par\pard\li691\sb60\sl-25
3\slmult0\fi148\tx6386 \up0 \expndtw-10\charscalex86 \ul0\nosupersub\cf20\f21\fs
22 2011\tab \up0 \expndtw-10\charscalex86 2011\par\pard\li691\sb49\sl-253\slmult
0\fi100\tx1459\tx4278\tx6338\tx7005\tx10323 \up0 \expndtw-10\charscalex85 1-Jan\
tab \up0 \expndtw-10\charscalex85 To, Balance B/d\tab \up0 \expndtw-10\charscale
x85 50000\tab \up0 \expndtw-10\charscalex85 1-Jan\tab \up0 \expndtw-10\charscale
x85 By, Balance B/d\tab \up0 \expndtw-10\charscalex85 20000\par\pard\li691\sb45\
sl-253\slmult0\fi100\tx1459\tx3337\tx4998\tx6338\tx7005\tx8667\tx9608 \up0 \expn
dtw-10\charscalex85 2-Jan\tab \up0 \expndtw-10\charscalex85 To, Cash\tab \up0 \e
xpndtw-10\charscalex86 \tab \up0 \expndtw-10\charscalex85 10000\tab \up0 \expndtw
-10\charscalex85 2-Jan\tab \up0 \expndtw-10\charscalex85 By, Bank\tab \up0 \expn
dtw-10\charscalex86 \tab \up0 \expndtw-10\charscalex85 10000\par\pard\li691\sb50\
sl-253\slmult0\fi100\tx1459\tx4374\tx6338\tx7005\tx9805 \up0 \expndtw-10\charsca
lex85 5-Jan\tab \up0 \expndtw-10\charscalex85 To, Mohan\tab \up0 \expndtw-10\cha
rscalex86 1175\tab \up0 \expndtw-10\charscalex85 3-Jan\tab \up0 \expndtw-10\char
scalex85 By, Hari\tab \up0 \expndtw-10\charscalex86 200\par\pard\li691\sb44\sl-2
53\slmult0\fi100\tx1459\tx4475\tx5790\tx6338\tx7005\tx10419\tx11221 \up0 \expndt
w-10\charscalex85 6-Jan\tab \up0 \expndtw-10\charscalex85 To, Shyam\tab \up0 \ex
pndtw-10\charscalex86 700\tab \up0 \expndtw-10\charscalex86 100\tab \up0 \expndt
w-10\charscalex85 4-Jan\tab \up0 \expndtw-10\charscalex85 By, Purchase\tab \up0
\expndtw-10\charscalex86 1980\tab \up0 \expndtw-10\charscalex86 20\par\pard\li69
1\sb50\sl-253\slmult0\fi100\tx1459\tx3337\tx5195\tx6338\tx7005\tx8667\tx9805 \up
0 \expndtw-10\charscalex85 7-Jan\tab \up0 \expndtw-10\charscalex85 To, Cash\tab
\up0 \expndtw-10\charscalex86 \tab \up0 \expndtw-10\charscalex86 700\tab \up0 \ex
pndtw-10\charscalex85 7-Jan\tab \up0 \expndtw-10\charscalex85 By, Bank\tab \up0
\expndtw-10\charscalex86 \tab \up0 \expndtw-10\charscalex86 700\par\pard\li691\sb
44\sl-253\slmult0\fi0\tx1459\tx4576\tx6338\tx7005\tx9805 \up0 \expndtw-10\charsc
alex85 10-Jan\tab \up0 \expndtw-10\charscalex85 To, Hari\tab \up0 \expndtw-10\ch
arscalex86 25\tab \up0 \expndtw-10\charscalex85 8-Jan\tab \up0 \expndtw-10\chars
calex85 By, Typewriter\tab \up0 \expndtw-10\charscalex86 250\par\pard\li691\sb50

\sl-253\slmult0\fi0\tx1459\tx5195\tx6338\tx7005\tx10520 \up0 \expndtw-10\charsca
lex85 11-Jan\tab \up0 \expndtw-10\charscalex85 To, Shyam\tab \up0 \expndtw-10\ch
arscalex86 820\tab \up0 \expndtw-10\charscalex85 9-Jan\tab \up0 \expndtw-10\char
scalex85 By, Shyam\tab \up0 \expndtw-10\charscalex86 700\par\pard\li691\sb45\sl253\slmult0\fi0\tx1459\tx3337\tx4278\tx6338\tx7005\tx10621 \up0 \expndtw-10\char
scalex85 12-Jan\tab \up0 \expndtw-10\charscalex85 To, Bank\tab \up0 \expndtw-10\
charscalex86 \tab \up0 \expndtw-10\charscalex85 10000\tab \up0 \expndtw-10\charsc
alex85 9-Jan\tab \up0 \expndtw-10\charscalex85 By, Charges\tab \up0 \expndtw-10\
charscalex86 10\par\pard\ql \li6530\sb1\sl-237\slmult0 \up0 \expndtw-10\charscal
ex86 12-\par\pard\li691\sb14\sl-253\slmult0\fi0\tx1459\tx5195\tx6496\tx7005\tx86
67\tx10323 \up0 \expndtw-10\charscalex85 18-Jan\tab \up0 \expndtw-10\charscalex8
5 To, Bills Receivable\tab \up0 \expndtw-10\charscalex85 990\tab \up0 \expndtw-1
0\charscalex85 Jan\tab \up0 \expndtw-10\charscalex85 By, Cash\tab \up0 \expndtw10\charscalex85 \tab \up0 \expndtw-10\charscalex85 10000\par\pard\li691\sb1\sl-25
3\slmult0\fi5838 \up0 \expndtw-10\charscalex85 20-\par\pard\li691\sb2\sl-253\slm
ult0\fi0\tx1459\tx5195\tx6496\tx7005\tx10419 \up0 \expndtw-10\charscalex85 28-Ja
n\tab \up0 \expndtw-10\charscalex85 To, Commission\tab \up0 \expndtw-10\charscal
ex85 500\tab \up0 \expndtw-10\charscalex85 Jan\tab \up0 \expndtw-10\charscalex85
By, Bills Payable\tab \up0 \expndtw-10\charscalex85 5000\par\pard\li691\sb1\sl248\slmult0\fi5838 \up0 \expndtw-10\charscalex85 22-\par\pard\li691\sb3\sl-253\s
lmult0\fi0\tx1459\tx5195\tx6496\tx7005\tx9704 \up0 \expndtw-10\charscalex85 29-J
an\tab \up0 \expndtw-10\charscalex85 To, Ramesh\tab \up0 \expndtw-10\charscalex8
5 250\tab \up0 \expndtw-10\charscalex85 Jan\tab \up0 \expndtw-10\charscalex85 By
, Drawings\tab \up0 \expndtw-10\charscalex85 1000\par\pard\li691\sb1\sl-249\slmu
lt0\fi767\tx6530 \up0 \expndtw-10\charscalex85 To, Loan\tab \up0 \expndtw-10\cha
rscalex85 24-\par\pard\li691\sb2\sl-253\slmult0\fi0\tx1459\tx4374\tx5094\tx6496\
tx7005\tx9704 \up0 \expndtw-10\charscalex85 30-Jan\tab \up0 \expndtw-10\charscal
ex85 Repayment\tab \up0 \expndtw-10\charscalex85 2000\tab \up0 \expndtw-10\chars
calex85 3000\tab \up0 \expndtw-10\charscalex85 Jan\tab \up0 \expndtw-10\charscal
ex85 By, Trade Exp\tab \up0 \expndtw-10\charscalex85 2000\par\pard\ql \li6530\sb
1\sl-236\slmult0 \up0 \expndtw-10\charscalex86 25-\par\pard\li691\sb15\sl-253\sl
mult0\fi0\tx1459\tx5296\tx6496\tx7005\tx10419 \up0 \expndtw-10\charscalex85 31-J
an\tab \up0 \expndtw-10\charscalex85 To, Interest\tab \up0 \expndtw-10\charscale
x85 30\tab \up0 \expndtw-10\charscalex85 Jan\tab \up0 \expndtw-10\charscalex85 B
y, Drawings\tab \up0 \expndtw-10\charscalex85 1500\par\pard\ql \li6530\sb2\sl-25
3\slmult0 \up0 \expndtw-10\charscalex86 26-\par\pard\li6496\sb1\sl-248\slmult0\f
i0\tx7005\tx10419 \up0 \expndtw-10\charscalex85 Jan\tab \up0 \expndtw-10\charsca
lex85 By Machinery\tab \up0 \expndtw-10\charscalex85 5005\par\pard\ql \li6530\sb
2\sl-250\slmult0 \up0 \expndtw-10\charscalex86 27-\par\pard\li6496\sb6\sl-253\sl
mult0\fi0\tx7005\tx10419 \up0 \expndtw-10\charscalex85 Jan\tab \up0 \expndtw-10\
charscalex85 By, furniture\tab \up0 \expndtw-10\charscalex85 1575\par\pard\ql \l
i6530\sb1\sl-239\slmult0 \up0 \expndtw-10\charscalex86 31-\par\pard\li691\sb12\s
l-253\slmult0\fi5805\tx7005\tx10520 \up0 \expndtw-10\charscalex85 Jan\tab \up0 \
expndtw-10\charscalex85 By, Rent\tab \up0 \expndtw-10\charscalex85 220\par\pard\
li691\sb1\sl-249\slmult0\fi5838 \up0 \expndtw-10\charscalex85 31-\par\pard\li691
\sb2\sl-253\slmult0\fi5805\tx7005\tx10621 \up0 \expndtw-10\charscalex85 Jan\tab
\up0 \expndtw-10\charscalex85 By, Bank Charge\tab \up0 \expndtw-10\charscalex85
50\par\pard\li691\sb2\sl-253\slmult0\fi5838 \up0 \expndtw-10\charscalex85 31-\pa
r\pard\li691\sb1\sl-249\slmult0\fi0\tx1459\tx4998\tx6496\tx7005\tx9608 \up0 \exp
ndtw-10\charscalex85 31-Jan\tab \up0 \expndtw-10\charscalex85 To, Balance c/d\ta
b \up0 \expndtw-10\charscalex85 29750\tab \up0 \expndtw-10\charscalex85 Jan\tab
\up0 \expndtw-10\charscalex85 By, Balance c/d\tab \up0 \expndtw-10\charscalex85
49750\par\pard\li691\sb74\sl-253\slmult0\fi3586\tx4998\tx5790\tx9608\tx10323\tx1
1221 \up0 \expndtw-10\charscalex85 63900\tab \up0 \expndtw-10\charscalex85 \ul0\
nosupersub\cf31\f32\fs22\ul 46040\ul0\tab \up0 \expndtw-10\charscalex85 \ul0\nos
upersub\cf20\f21\fs22 100\tab \up0 \expndtw-10\charscalex85 63900\tab \up0 \expn
dtw-10\charscalex85 \ul0\nosupersub\cf31\f32\fs22\ul 46040\ul0\tab \up0 \expndtw
-10\charscalex85 \ul0\nosupersub\cf20\f21\fs22 20\par\pard\ql \li10904\sb0\sl-25
3\slmult0 \par\pard\ql\li10904\sb0\sl-253\slmult0 \par\pard\ql\li10904\sb0\sl-25

3\slmult0 \par\pard\ql\li10904\sb0\sl-253\slmult0 \par\pard\ql\li10904\sb122\sl253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 6
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0041 \par\pard\ql \li739\ri527\sb180\sl-480\slmult0\tx5171 \up0 \expndtw-1\chars
calex100 \ul0\nosupersub\cf9\f10\fs27 Q.4 \ul0\nosupersub\cf30\f31\fs27\ul Cho
ose an Indian Company of your choice that has adopted Balance Score Card \line\u
l0\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27\ul and detail
on it. \par\pard\ql \li720\sb0\sl-276\slmult0 \par\pard\ql\li720\sb73\sl-276\sl
mult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf32\f33\fs24\ul Tata motors
\par\pard\ql \li1325\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf15\f16\fs24 Tata Motors is the first Indian company to be inducted in
the Balance Scorecard Hall of Fame. \par\pard\ql \li720\ri524\sb10\sl-414\slmul
t0\tx1454\tx1454 \up0 \expndtw0\charscalex100 Joins the thirty-member elite club
of organizations including Hilton Hotels, BMW Financial Services, \line \up0 \e
xpndtw-2\charscalex100 US Army, Korea Telecom and Norwegian Air Force for achiev
ing excellence in performance. \line \tab \up0 \expndtw0\charscalex106 The comme
rcial vehicle business unit (CVBU) of Tata Motors, India's largest automobile \u
p0 \expndtw0\charscalex100 manufacturer, received prestigious Balanced Scorecard

Collaborative, The coveted Steuben crystal \up0 \expndtw-2\charscalex100 'Risin
g Star' trophy was presented at Balanced Scorecard Asia Pacific Summit held at A
ustralia. \line \tab \up0 \expndtw0\charscalex103 Tata Motors-CVBU has been reco
gnized for having achieved a significant turnaround in its \up0 \expndtw0\charsc
alex100 overall performance. The implementation of the Balanced Scorecard has en
abled greater focus on \up0 \expndtw0\charscalex102 different elements of operat
ional performance. Defining, cascading and communicating strategies \up0 \expndt
w-1\charscalex100 across the organisation have brought about transparency and al
ignment. The scorecard incorporates \up0 \expndtw0\charscalex102 SQDCM (safety,
quality, delivery, cost and morale) and VMCDR (volume, market share, customer \u
p0 \expndtw0\charscalex100 satisfaction, dealer satisfaction and receivables).Ra
vi Kant, executive director, CVBU, Tata Motors, \up0 \expndtw0\charscalex100 sai
d, "While we were conscious of the benefits of the Balanced Scorecard
when we began \up0 \expndtw0\charscalex100 implementing it three years back,
we are extremely pleased that it has helped us achieve significant \up0 \expndtw
-1\charscalex100 improvements in our overall performance. I am quite positive th
at the BSC will play an imp ortant part \up0 \expndtw-2\charscalex100 in our obj
ective to become a world-class organization."Balanced Scorecard Collaborative pr
esident Dr \up0 \expndtw0\charscalex106 David P Norton said, "We created the Hal
l of Fame to publicly acknowledge the hard work and \up0 \expndtw0\charscalex103
remarkable results of implementing the Balanced Scorecard to create th
e strategy-focused \up0 \expndtw0\charscalex102 organization. The Balanced S
corecard Hall of Fame pays tribute to the success that each \up0 \expn
dtw-1\charscalex100 organization has attained. Tata Motors- CVBU shares the hono
ur with the city of Brisbane and Korea \up0 \expndtw0\charscalex100 Telecom (KT)
.The Balanced Scorecard (BSC) concept-created by Dr Robert S Kaplan and Dr David
\up0 \expndtw0\charscalex103 P Norton in \up0 \expndtw0\charscalex102 1992,
has been implemented in thousands of corporations, organizations, and \u
p0 \expndtw0\charscalex102 government agencies worldwide. Based on the simple pr
emise that "measurement motivates," the \up0 \expndtw0\charscalex103 BSC puts st
rategy at the centre of the management process, allowing organizations to implem
ent \up0 \expndtw0\charscalex100 strategies rapidly and reliably. Balanced Score
card Collaborative, Inc. is a new kind of professional \up0 \expndtw-2\charscale
x100 services firm dedicated to the worldwide awareness, use, enhancement, and i
ntegrity of the Balanced \up0 \expndtw-1\charscalex100 Scorecard as a value-adde
d management process. Tata Motors range of commercial vehicles spans \up0 \expnd
tw-1\charscalex100 over 135 models and can haul loads ranging from 2 to 40 tones
. The product portfolio also includes \par\pard\qj \li720\ri535\sb0\sl-420\slmul
t0 \up0 \expndtw0\charscalex105 12 to 60-seater buses, tippers and tractor-trail
ers. Tata Motors vehicles meet the stringent Euro \up0 \expndtw0\charscalex105 e
mission norms. The company currently has an export base in most parts of South A
sia, Africa, \up0 \expndtw-2\charscalex100 Middle East and Europe. Tata Motors r
ecently crossed the 3-million production milestone. \par\pard\ql \li10904\sb120\
sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 7
8}}
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0041 \par\pard\qj \li874\ri658\sb246\sl-400\slmult0\tx1195 \up0 \expndtw-1\chars
calex100 \ul0\nosupersub\cf9\f10\fs27 Q.5 \ul0\nosupersub\cf30\f31\fs27\ul Fro
m the following data of Jagdish Company prepare (a) a statement of source \line\
ul0\tab \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf30\f31\fs27\ul and uses
of working capital (funds) (b) a schedule of changes in working capital \par\par
d\li720\sb263\sl-276\slmult0\fi0\tx5272\tx7313 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf6\f7\fs24 Assets\tab \up0 \expndtw-3\charscalex100 2008\tab \up0
\expndtw-3\charscalex100 2007\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5632\tx7
438 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Cash\tab \up0 \e
xpndtw-3\charscalex100 1,26,000\tab \up0 \expndtw-3\charscalex100 1,14,000\par\p
ard\li720\sb266\sl-276\slmult0\fi0\tx5833\tx7639 \up0 \expndtw-3\charscalex100 S
hort-term investment\tab \up0 \expndtw-3\charscalex100 42,400\tab \up0 \expndtw3\charscalex100 20,000\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5833\tx7639 \up
0 \expndtw-3\charscalex100 Debtors\tab \up0 \expndtw-3\charscalex100 60,000\tab
\up0 \expndtw-3\charscalex100 50,000\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5
833\tx7639 \up0 \expndtw-3\charscalex100 Stock\tab \up0 \expndtw-3\charscalex100
38,000\tab \up0 \expndtw-3\charscalex100 28,000\par\pard\li720\sb261\sl-276\slm
ult0\fi0\tx5833\tx7639 \up0 \expndtw-3\charscalex100 Long term Investment\tab \u
p0 \expndtw-3\charscalex100 28,000\tab \up0 \expndtw-3\charscalex100 44,000\par\
pard\li720\sb266\sl-276\slmult0\fi0\tx5632\tx7438 \up0 \expndtw-3\charscalex100
Machinery\tab \up0 \expndtw-3\charscalex100 2,00,000\tab \up0 \expndtw-3\charsca
lex100 1,40,000\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5632\tx7639 \up0 \expn
dtw-3\charscalex100 Building\tab \up0 \expndtw-3\charscalex100 2,40,000\tab \up0
\expndtw-3\charscalex100 80,000\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5833\
tx7639 \up0 \expndtw-3\charscalex100 Land\tab \up0 \expndtw-3\charscalex100 14,0
00\tab \up0 \expndtw-3\charscalex100 14,000\par\pard\li720\sb257\sl-276\slmult0\
fi0\tx5632\tx7438 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Tota
l\tab \up0 \expndtw-3\charscalex100 7,48,400\tab \up0 \expndtw-3\charscalex100 4
,90,000\par\pard\li720\sb267\sl-276\slmult0\fi0 \up0 \expndtw-3\charscalex100 Li
abilities and Equity\par\pard\li720\sb271\sl-276\slmult0\fi0\tx5632\tx7639 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Accumulated depreciation\
tab \up0 \expndtw-3\charscalex100 1,10,000\tab \up0 \expndtw-3\charscalex100 60,
000\par\pard\li720\sb266\sl-276\slmult0\fi0\tx5833\tx7639 \up0 \expndtw-3\charsc
alex100 Creditors\tab \up0 \expndtw-3\charscalex100 40,000\tab \up0 \expndtw-3\c
harscalex100 30,000\par\pard\li720\sb262\sl-276\slmult0\fi0\tx5833\tx7639 \up0 \
expndtw-3\charscalex100 Bills Payable\tab \up0 \expndtw-3\charscalex100 20,000\t
ab \up0 \expndtw-3\charscalex100 10,000\par\pard\li720\sb266\sl-276\slmult0\fi0\
tx5632\tx7438 \up0 \expndtw-3\charscalex100 Secured loans\tab \up0 \expndtw-3\ch
arscalex100 2,00,000\tab \up0 \expndtw-3\charscalex100 1,00,000\par\pard\li720\s
b267\sl-276\slmult0\fi0\tx5632\tx7438 \up0 \expndtw-3\charscalex100 Share capita
l\tab \up0 \expndtw-3\charscalex100 2,20,000\tab \up0 \expndtw-3\charscalex100 1
,60,000\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5833\tx8095 \up0 \expndtw-3\ch
arscalex100 Share premium\tab \up0 \expndtw-3\charscalex100 24,000\tab \up0 \exp
ndtw-3\charscalex100 Nil\par\pard\li720\sb262\sl-276\slmult0\fi0\tx5632\tx7438 \
up0 \expndtw-3\charscalex100 Reserves and surplus\tab \up0 \expndtw-3\charscalex
100 1,34,400\tab \up0 \expndtw-3\charscalex100 1,30,000\par\pard\li720\sb261\sl276\slmult0\fi0\tx5632\tx7438 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\
f7\fs24 Total\tab \up0 \expndtw-3\charscalex100 7,48,400\tab \up0 \expndtw-3\cha
rscalex100 4,90,000\par\pard\li720\sb0\sl-276\slmult0\par\pard\li720\sb0\sl-276\
slmult0\par\pard\li720\sb248\sl-276\slmult0\fi4379 \up0 \expndtw-3\charscalex100

Income statement\par\pard\li720\sb266\sl-276\slmult0\fi0\tx5844 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Sales\tab \up0 \expndtw-3\charscale
x100 2,40,000\par\pard\li720\sb267\sl-276\slmult0\fi0\tx5844 \up0 \expndtw-3\cha
rscalex100 Cost of goods sold\tab \up0 \expndtw-3\charscalex100 1,34,600\par\par
d\li720\sb266\sl-276\slmult0\fi0\tx5844 \up0 \expndtw-3\charscalex100 Gross Prof
it\tab \up0 \expndtw-3\charscalex100 1,05,200\par\pard\ql \li10904\sb0\sl-253\sl
mult0 \par\pard\ql\li10904\sb0\sl-253\slmult0 \par\pard\ql\li10904\sb232\sl-253\
slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 8
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0041 \par\pard\ql \li720\sb0\sl-276\slmult0 \par\pard\ql\li720\sb52\sl-276\slmul
t0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Less Operating ex
penses: \par\pard\li720\sb267\sl-276\slmult0\fi0\tx3910 \up0 \expndtw-3\charscal
ex100 Depreciation - machinery\tab \up0 \expndtw-3\charscalex100 20,000\par\pard
\li720\sb252\sl-276\slmult0\fi0\tx3762 \up0 \expndtw-3\charscalex100 Depreciatio
n - building\tab \up0 \expndtw-3\charscalex100 32,000\par\pard\li720\sb257\sl-27
6\slmult0\fi0\tx3812\tx6045 \up0 \expndtw-3\charscalex100 Other expenses\tab \up
0 \expndtw-3\charscalex100 40,000\tab \up0 \expndtw-3\charscalex100 92,000\par\p
ard\li720\sb267\sl-276\slmult0\fi0\tx6031 \up0 \expndtw-3\charscalex100 Net prof
it from operation\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24
13,200\par\pard\li720\sb266\sl-276\slmult0\fi0\tx6180 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf15\f16\fs24 Gain on sale on long-term investment\tab \up0
\expndtw-3\charscalex100 4,800\par\pard\li720\sb262\sl-276\slmult0\fi0\tx6045 \u
p0 \expndtw-3\charscalex100 Total\tab \up0 \expndtw-3\charscalex100 18,000\par\p
ard\li720\sb267\sl-276\slmult0\fi0\tx6180 \up0 \expndtw-3\charscalex100 Loss on
sale of machinery\tab \up0 \expndtw-3\charscalex100 2,000\par\pard\li720\sb261\s
l-276\slmult0\fi0\tx6045 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs
24 Net Profit\tab \up0 \expndtw-3\charscalex100 16,000\par\pard\ql \li720\sb0\sl
-276\slmult0 \par\pard\ql\li720\sb0\sl-276\slmult0 \par\pard\ql\li720\sb225\sl-2
76\slmult0 \up0 \expndtw-3\charscalex100 Adjustments: \par\pard\ql \li720\sb264\
sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Machi
nery worth Rs.70000 was purchased and worth Rs.10000 was sold during the year \p
ar\pard\qj \li720\ri549\sb28\sl-320\slmult0 \up0 \expndtw-2\charscalex100 [Accum
ulated depreciation on machinery is Rs.18000 after adjusting depreciation on mac
hinery sold]. \up0 \expndtw-3\charscalex100 Proceeds from the sale of machinery
were Rs.6000 \par\pard\ql \li720\sb57\sl-276\slmult0 \up0 \expndtw-3\charscalex1
00 Dividends paid during the year Rs.11600 \par\pard\ql \li720\sb266\sl-322\slmu
lt0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf33\f34\fs27\ul Solution \par
\pard\ql \li4105\sb0\sl-276\slmult0 \par\pard\ql\li4105\sb0\sl-276\slmult0 \par\
pard\ql\li4105\sb164\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf15\f16\fs24 Schedule of change in working capital \par\pard\ql \li7716\sb4\s
l-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Effect i
n working \par\pard\ql \li8287\sb4\sl-276\slmult0 \up0 \expndtw-3\charscalex100
Capital \par\pard\li614\sb67\sl-276\slmult0\fi1364\tx5080\tx6410\tx7457\tx8739 \
up0 \expndtw-3\charscalex100 Particulars\tab \up0 \expndtw-3\charscalex100 2007\
tab \up0 \expndtw-3\charscalex100 2008\tab \up0 \expndtw-3\charscalex100 Increas
e\tab \up0 \expndtw-3\charscalex100 Decrease\par\pard\li614\sb46\sl-276\slmult0\
fi0 \up0 \expndtw-3\charscalex100 Current Assets\par\pard\li614\sb26\sl-276\slmu
lt0\fi0\tx5099\tx6439\tx7855 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\
f16\fs24 Cash\tab \up0 \expndtw-3\charscalex100 114000\tab \up0 \expndtw-3\chars
calex100 126000\tab \up0 \expndtw-3\charscalex100 12000\par\pard\li614\sb26\sl-2
76\slmult0\fi0\tx5234\tx6573\tx7855 \up0 \expndtw-3\charscalex100 Short term inv
estment\tab \up0 \expndtw-3\charscalex100 20000\tab \up0 \expndtw-3\charscalex10
0 42400\tab \up0 \expndtw-3\charscalex100 22400\par\pard\li614\sb22\sl-276\slmul
t0\fi0\tx5234\tx6573\tx7855 \up0 \expndtw-3\charscalex100 debtors\tab \up0 \expn
dtw-3\charscalex100 50000\tab \up0 \expndtw-3\charscalex100 60000\tab \up0 \expn
dtw-3\charscalex100 10000\par\pard\li614\sb27\sl-276\slmult0\fi0\tx5234\tx6573\t
x7855 \up0 \expndtw-3\charscalex100 Stock\tab \up0 \expndtw-3\charscalex100 2800
0\tab \up0 \expndtw-3\charscalex100 38000\tab \up0 \expndtw-3\charscalex100 1000
0\par\pard\li614\sb45\sl-276\slmult0\fi3644\tx5099\tx6439 \up0 \expndtw-3\charsc

alex100 (A)\tab \up0 \expndtw-3\charscalex100 212000\tab \up0 \expndtw-3\charsca
lex100 266400\par\pard\li614\sb79\sl-276\slmult0\fi0 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf6\f7\fs24 Current Liabilities\par\pard\li614\sb32\sl-276\sl
mult0\fi0\tx5234\tx6573\tx9252 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1
5\f16\fs24 Creditors\tab \up0 \expndtw-3\charscalex100 30000\tab \up0 \expndtw-3
\charscalex100 40000\tab \up0 \expndtw-3\charscalex100 10000\par\pard\li614\sb21
\sl-276\slmult0\fi0\tx5234\tx6573\tx9252 \up0 \expndtw-3\charscalex100 Bills Pay
able\tab \up0 \expndtw-3\charscalex100 10000\tab \up0 \expndtw-3\charscalex100 2
0000\tab \up0 \expndtw-3\charscalex100 10000\par\pard\li614\sb51\sl-276\slmult0\
fi3644\tx5234\tx6573 \up0 \expndtw-3\charscalex100 (B)\tab \up0 \expndtw-3\chars
calex100 40000\tab \up0 \expndtw-3\charscalex100 60000\par\pard\li614\sb84\sl-27
6\slmult0\fi0\tx5099\tx6439 \up0 \expndtw-3\charscalex100 Net working capital (A
-B)\tab \up0 \expndtw-3\charscalex100 172000\tab \up0 \expndtw-3\charscalex100 2
06400\par\pard\li614\sb41\sl-276\slmult0\fi0\tx5234\tx9252 \up0 \expndtw-3\chars
calex100 Increase in working capital\tab \up0 \expndtw-3\charscalex100 34400\tab
\up0 \expndtw-3\charscalex100 34400\par\pard\li614\sb55\sl-276\slmult0\fi4485\t
x6439\tx7855\tx9252 \up0 \expndtw-3\charscalex100 206400\tab \up0 \expndtw-3\cha
rscalex100 206400\tab \up0 \expndtw-3\charscalex100 54400\tab \up0 \expndtw-3\ch
arscalex100 54400\par\pard\ql \li10904\sb0\sl-253\slmult0 \par\pard\ql\li10904\s
b0\sl-253\slmult0 \par\pard\ql\li10904\sb131\sl-253\slmult0 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf3\f4\fs22 Page 9
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{\shp {\*\shpinst\shpleft604\shptop719\shpright614\shpbottom730\shpfhdr0\shpbxpa
ge\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz300\shplid2
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{\shp {\*\shpinst\shpleft614\shptop719\shpright5114\shpbottom739\shpfhdr0\shpbxp
age\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz304\shplid4
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g10}{\bkmkend Pg10}\ql \li720\sb131\sl-253\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING MB0041 \par\pard\ql \li3371\sb0\sl-276\slmult0 \par\pard\ql\li3371\sb0\sl-276\sl
mult0 \par\pard\ql\li3371\sb76\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf15\f16\fs24 Adjusted P/L A/c \par\pard\li614\sb68\sl-276\slmult0\f
i624\tx3553\tx4950\tx7313 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf19\f20
\fs24 Partriculars\tab \up0 \expndtw-3\charscalex100 Rs\tab \up0 \expndtw-3\char
scalex100 Partriculars\tab \up0 \expndtw-3\charscalex100 Rs\par\pard\li614\sb45\
sl-276\slmult0\fi0\tx3433\tx4316\tx7106 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf15\f16\fs24 dividend paid\tab \up0 \expndtw-3\charscalex100 11600\tab \u
p0 \expndtw-3\charscalex100 By balance b/d\tab \up0 \expndtw-3\charscalex100 130
000\par\pard\li614\sb1\sl-273\slmult0\fi0\tx4316 \up0 \expndtw-3\charscalex100 D
epreciation on\tab \up0 \expndtw-3\charscalex100 profit on sale of\par\pard\li61
4\sb4\sl-276\slmult0\fi0\tx3433\tx4316\tx7375 \up0 \expndtw-3\charscalex100 buil
ding\tab \up0 \expndtw-3\charscalex100 32000\tab \up0 \expndtw-3\charscalex100 i
nvestment\tab \up0 \expndtw-3\charscalex100 4800\par\pard\li614\sb1\sl-273\slmul
t0\fi0 \up0 \expndtw-3\charscalex100 Depreciation on\par\pard\li614\sb3\sl-276\s
lmult0\fi0\tx3433\tx4316\tx7241 \up0 \expndtw-3\charscalex100 machinery\tab \up0
\expndtw-3\charscalex100 20000\tab \up0 \expndtw-3\charscalex100 Fund from oper
ation\tab \up0 \expndtw-3\charscalex100 65200\par\pard\li614\sb1\sl-273\slmult0\
fi0 \up0 \expndtw-3\charscalex100 loss on sale of\par\pard\li614\sb3\sl-276\slmu
lt0\fi0\tx3567 \up0 \expndtw-3\charscalex100 machinery\tab \up0 \expndtw-3\chars
calex100 2000\par\pard\li614\sb0\sl-276\slmult0\par\pard\li614\sb63\sl-276\slmul
t0\fi0\tx3298 \up0 \expndtw-3\charscalex100 To, Balance c/d\tab \up0 \expndtw-3\
charscalex100 134400\par\pard\li614\sb55\sl-276\slmult0\fi2684\tx7106 \up0 \expn
dtw-3\charscalex100 200000\tab \up0 \expndtw-3\charscalex100 200000\par\pard\ql
\li3985\sb0\sl-276\slmult0 \par\pard\ql\li3985\sb0\sl-276\slmult0 \par\pard\ql\l
i3985\sb0\sl-276\slmult0 \par\pard\ql\li3985\sb0\sl-276\slmult0 \par\pard\ql\li3
985\sb0\sl-276\slmult0 \par\pard\ql\li3985\sb116\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 Fund flow statement\par\pard\sect\sectd\sbknone\cols2\colno1\colw3
235\colsr160\colno2\colw8705\colsr160\ql \li1483\sb65\sl-276\slmult0 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf19\f20\fs24 Source\par\pard\ql \li614\sb0\s
l-276\slmult0 \par\pard\ql \li614\sb19\sl-276\slmult0 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf15\f16\fs24 Loan taken\par\pard\qj \li614\ri902\sb6\sl-273
\slmult0 \up0 \expndtw-3\charscalex100 share issued at \up0 \expndtw-3\charscale
x100 premium\par\pard\ql \li614\ri371\sb5\sl-304\slmult0 \up0 \expndtw-3\charsca
lex100 Sale of investment \line \up0 \expndtw-3\charscalex100 sale of machinery
\line \up0 \expndtw-3\charscalex100 Fund from operation \line \up0 \expndtw-3\ch
arscalex100 Sale of machinery\par\pard\column \ql \li240\sb65\sl-276\slmult0\tx1
647\tx3933 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf19\f20\fs24 Rs\tab \u
p0 \expndtw-3\charscalex100 Application\tab \up0 \expndtw-3\charscalex100 Rs\par
\pard\ql \li1037\sb21\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf15\f16\fs24 increase in working\par\pard\ql \li20\sb1\sl-273\slmult0\tx3847
\up0 \expndtw-3\charscalex100 100000 \up0 \expndtw-3\charscalex100 capital\tab
\up0 \expndtw-3\charscalex100 34400\par\pard\ql \li3529\sb0\sl-276\slmult0 \par
\pard\ql \li154\sb1\sl-276\slmult0\tx3847 \up0 \expndtw-3\charscalex100 84000 \
up0 \expndtw-3\charscalex100 dividend paid\tab \up0 \expndtw-3\charscalex100 116
00\par\pard\ql \li154\sb27\sl-276\slmult0\tx3712 \up0 \expndtw-3\charscalex100 2
0800 \up0 \expndtw-3\charscalex100 purchase of building\tab \up0 \expndtw-3\cha
rscalex100 192000\par\pard\qj \li154\ri4116\sb0\sl-302\slmult0\fi134\tx3847 \up0
\expndtw-3\charscalex100 6000 \up0 \expndtw-3\charscalex100 purchase machinery

\tab \up0 \expndtw-3\charscalex100 70000 \line \up0 \expndtw-3\charscalex100 652
00\par\pard\ql \li154\sb32\sl-276\slmult0 \up0 \expndtw-3\charscalex100 32000\pa
r\pard\ql \li3395\sb0\sl-276\slmult0 \par\pard\ql \li20\sb115\sl-276\slmult0\tx3
712 \up0 \expndtw-3\charscalex100 308000\tab \up0 \expndtw-3\charscalex100 30800
0 \par\pard\sect\sectd\sbknone \ql \li10784\sb0\sl-253\slmult0 \par\pard\ql\li10
784\sb164\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs
22 Page 10
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\ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING MB0041 \par\pard\ql \li1315\sb0\sl-322\slmult0 \par\pard\ql\li1315\sb268\sl-322\
slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs27 Q.6 \ul0\no
supersub\cf30\f31\fs27\ul What is a cash budget? How it is useful in managerial
decision making? \par\pard\ql \li720\ri514\sb202\sl-414\slmult0\fi604 \up0 \expn
dtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Cash budget is an estimation of

the cash inflows and outflows for a business or individual for a \up0 \expndtw0
\charscalex100 specific period of time. Cash budgets are often used to assess wh
ether the entity has sufficient cash \up0 \expndtw-2\charscalex100 to fulfill re
gular operations and/or whether too much cash is being left in unproductive capa
cities. \line \up0 \expndtw0\charscalex100 A cash budget is extremely important,
especially for small businesses, because it allows a company \up0 \expndtw-2\ch
arscalex100 to determine how much credit it can extend to customers before it be
gins to have liquidity problems. \up0 \expndtw-2\charscalex100 For individuals,
creating a cash budget is a good method for determining where their cash is regu
larly \up0 \expndtw0\charscalex102 being spent. This awareness can be beneficial
because knowing the value of certain expenditures \up0 \expndtw0\charscalex102
can yield opportunities for additional savings by cutting unnecessary costs. \pa
r\pard\ql \li720\ri524\sb6\sl-415\slmult0 \up0 \expndtw0\charscalex100 For examp
le, without setting a cash budget, spending a dollar a day on a cup of coffee se
ems fairly \up0 \expndtw-1\charscalex100 unimpressive. However, upon setting a c
ash budget to account for regular annual cash expenditures, \up0 \expndtw0\chars
calex100 this expenditure comes out to an annual total of $365, which may be bet
ter spent on other things. If \up0 \expndtw-2\charscalex100 you frequently visit
specialty coffee shops, your annual expenditure will be substantially more. \li
ne \up0 \expndtw-3\charscalex100 The importance of cash budget may be summarized
as follow:-\par\pard\qj \li720\ri525\sb64\sl-320\slmult0 \up0 \expndtw0\charsca
lex100 \ul0\nosupersub\cf6\f7\fs24 (1) Helpful in Planning.\ul0\nosupersub\cf15\
f16\fs24 Cash budget helps planning for the most efficient use of cash. It poin
ts out \line \up0 \expndtw-2\charscalex100 cash surplus or deficiency at selecte
d point of time and enables arrange for the deficiency before time \line \up0 \e
xpndtw-2\charscalex100 or to plan for investing the surplus money as profitable
as possible without any threat to the liquidity. \par\pard\qj \li720\ri533\sb0\s
l-320\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs24 (2) Fore
casting the Future needs\ul0\nosupersub\cf15\f16\fs24 . Cash budget forecasts th
e future needs of funds, its time and the \up0 \expndtw0\charscalex104 amount we
ll in advance. It, thus, helps planning for raising the funds through the most p
rofitable \up0 \expndtw-3\charscalex100 sources at reasonable terms and costs. \
par\pard\qj \li720\ri525\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex105 \ul0\no
supersub\cf6\f7\fs24 (3) Maintenance of Ample cash Balance\ul0\nosupersub\cf15\f
16\fs24 . Cash is the basis of liquidity of the enterprise. Cash \up0 \expndtw0\
charscalex104 budget helps in maintaining the liquidity. It suggests ade
quate cash balance for expected \up0 \expndtw-3\charscalex100 requirements a
nd a fair margin for the contingencies. \par\pard\qj \li720\ri536\sb0\sl-320\slm
ult0 \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf6\f7\fs24 (4) Controlling Ca
sh Expenditure\ul0\nosupersub\cf15\f16\fs24 . Cash budget acts as a controlling
device. The expenses of \up0 \expndtw-2\charscalex100 various departments in the
firm can best be controlled so as not to exceed the budgeted limit. \par\pard\q
l \li720\sb17\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f
7\fs24 (5) Evaluation of Performance\ul0\nosupersub\cf15\f16\fs24 . It acts as a
standard for evaluating the financial performance. \par\pard\qj \li720\ri530\sb
8\sl-320\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs24 (6) Te
sting the Influence of proposed Expansion Programme\ul0\nosupersub\cf15\f16\fs24
. Cash budget forecasts the inflows \up0 \expndtw0\charscalex100 from a propose
d expansion or investment programme and testify its impact on cash position. \pa
r\pard\qj \li720\ri531\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosu
persub\cf6\f7\fs24 (7) Sound Dividend Policy\ul0\nosupersub\cf15\f16\fs24 . Cash
budget plans for cash dividend to shareholders, consistent with \up0 \expndtw0\
charscalex102 the liquid position of the firm. It helps in following a sound con
sistent dividend policy. \par\pard\qj \li720\ri514\sb0\sl-320\slmult0 \up0 \expn
dtw0\charscalex106 \ul0\nosupersub\cf6\f7\fs24 (8) Basis of Long-term Planning a
nd Co-ordination\ul0\nosupersub\cf15\f16\fs24 . Cash budget helps in co-ordinati
ng the \up0 \expndtw0\charscalex103 various finance functions, such as sales, cr
edit, investment, working capital etc. it is an important \up0 \expndtw0\charsca
lex103 basis of long term financial planning and helpful in the study of long te
rm financing with respect to \up0 \expndtw0\charscalex103 probable amount, timin

g, forms of security and methods of repayment. \par\pard\ql \li10784\sb0\sl-253\
slmult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl-253\
slmult0 \par\pard\ql\li10784\sb45\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf3\f4\fs22 Page 11
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\ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING MB0041 \par\pard\ql \li4682\sb310\sl-322\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf28\f29\fs27\ul ASSIGNMENT SET - 2 \par\pard\ql \li720\sb258\sl322\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf24\f25\fs27 Q.1 \ul0
\nosupersub\cf9\f10\fs27 \ul0\nosupersub\cf30\f31\fs27\ul Selected financial i
nformation\ul0\nosupersub\cf34\f35\fs27\ul \ul0\nosupersub\cf30\f31\fs27\ul abo
ut Vijay merchant company is given below: \par\pard\li720\sb0\sl-276\slmult0\par
\pard\li720\sb262\sl-276\slmult0\fi3692\tx6333 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf6\f7\fs24 2010\tab \up0 \expndtw-2\charscalex100 2009\par\pard\li
720\sb0\sl-276\slmult0\par\pard\li720\sb216\sl-276\slmult0\fi0\tx5382\tx6914 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Sales\tab \up0 \expndtw
-2\charscalex100 69,000\tab \up0 \expndtw-2\charscalex100 43,000\par\pard\li720\
sb238\sl-276\slmult0\fi0\tx5382\tx6914 \up0 \expndtw-2\charscalex100 Cost of Goo
ds Sold\tab \up0 \expndtw-2\charscalex100 57,000\tab \up0 \expndtw-2\charscalex1
00 32,500\par\pard\li720\sb228\sl-276\slmult0\fi0\tx5517\tx7048 \up0 \expndtw-2\
charscalex100 Debtors\tab \up0 \expndtw-2\charscalex100 7,200\tab \up0 \expndtw2\charscalex100 3,000\par\pard\li720\sb228\sl-276\slmult0\fi0\tx5382\tx7048 \up0
\expndtw-2\charscalex100 Inventories\tab \up0 \expndtw-2\charscalex100 11,400\t
ab \up0 \expndtw-2\charscalex100 5,500\par\pard\li720\sb228\sl-276\slmult0\fi0\t
x5517\tx7250 \up0 \expndtw-2\charscalex100 Cash\tab \up0 \expndtw-2\charscalex10
0 1,500\tab \up0 \expndtw-2\charscalex100 800\par\pard\li720\sb224\sl-276\slmult
0\fi0\tx5517\tx7048 \up0 \expndtw-2\charscalex100 Other current assets\tab \up0
\expndtw-2\charscalex100 4,000\tab \up0 \expndtw-2\charscalex100 2,700\par\pard\
li720\sb242\sl-276\slmult0\fi0\tx5382\tx6914 \up0 \expndtw-2\charscalex100 Curre
nt liabilities\tab \up0 \expndtw-2\charscalex100 16,000\tab \up0 \expndtw-2\char
scalex100 11,000\par\pard\li720\sb243\sl-276\slmult0\fi604 \up0 \expndtw-1\chars
calex100 Compute the current\ul0\nosupersub\cf6\f7\fs24 \ul0\nosupersub\cf15\f1
6\fs24 ratio, quick ratio, average debt collection period and inventory turnover
for\par\pard\li720\sb137\sl-276\slmult0\fi0 \up0 \expndtw-1\charscalex100 2009

and 2010. State whether there is a favorable or unfavorable change in liquidity
from 2009 to\par\pard\li720\sb137\sl-276\slmult0\fi0 \up0 \expndtw-1\charscalex1
00 2010. At the beginning of 2009, the company had debtors of Rs..2500 and inven
tory of Rs.3000.\par\pard\li1070\sb0\sl-276\slmult0\par\pard\li1070\sb0\sl-276\s
lmult0\par\pard\li1070\sb0\sl-276\slmult0\par\pard\li1070\sb139\sl-276\slmult0\f
i14\tx1819\tx4787\tx7490 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs
24 Year\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf25\f26\fs24 Current
Assets\tab \up0 \expndtw-3\charscalex100 Current Liabilities\tab \up0 \expndtw-3
\charscalex100 Current Ratio\par\pard\li1070\sb3\sl-276\slmult0\fi0\tx3908\tx660
2\tx7490 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 2009\tab \u
p0 \expndtw-3\charscalex100 12000\tab \up0 \expndtw-3\charscalex100 11000\tab \u
p0 \expndtw-3\charscalex100 1.090909091\par\pard\li1070\sb40\sl-276\slmult0\fi0\
tx3908\tx6602\tx9104 \up0 \expndtw-3\charscalex100 2010\tab \up0 \expndtw-3\char
scalex100 24100\tab \up0 \expndtw-3\charscalex100 16000\tab \up0 \expndtw-3\char
scalex100 1.50625\par\pard\li1070\sb37\sl-276\slmult0\fi14\tx1819\tx4787\tx7490
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Year\tab \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf25\f26\fs24 Quick Assets\tab \up0 \expndtw-3\
charscalex100 Quick Liability\tab \up0 \expndtw-3\charscalex100 Quick ratio\par\
pard\li1070\sb31\sl-276\slmult0\fi0\tx4042\tx6602\tx8571 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf15\f16\fs24 2009\tab \up0 \expndtw-3\charscalex100 6500
\tab \up0 \expndtw-3\charscalex100 11000\tab \up0 \expndtw-3\charscalex100 0.590
909091\par\pard\li1070\sb36\sl-276\slmult0\fi0\tx3908\tx6602\tx9104 \up0 \expndt
w-3\charscalex100 2010\tab \up0 \expndtw-3\charscalex100 12700\tab \up0 \expndtw
-3\charscalex100 16000\tab \up0 \expndtw-3\charscalex100 0.79375\par\pard\li1070
\sb41\sl-276\slmult0\fi14\tx1819\tx4787\tx7490 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf6\f7\fs24 Year\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf25\f26\fs24 Credit Sales\tab \up0 \expndtw-3\charscalex100 Average Debtors\tab
\up0 \expndtw-3\charscalex100 Debtors Turn over\par\pard\li1070\sb31\sl-276\slm
ult0\fi0\tx3908\tx6736\tx8571 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15
\f16\fs24 2009\tab \up0 \expndtw-3\charscalex100 43000\tab \up0 \expndtw-3\chars
calex100 4500\tab \up0 \expndtw-3\charscalex100 9.555555556\par\pard\li1070\sb36
\sl-276\slmult0\fi0\tx3908\tx6736\tx8571 \up0 \expndtw-3\charscalex100 2010\tab
\up0 \expndtw-3\charscalex100 69000\tab \up0 \expndtw-3\charscalex100 6100\tab \
up0 \expndtw-3\charscalex100 11.31147541\par\pard\li1070\sb17\sl-276\slmult0\fi6
419 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf25\f26\fs24 Debt Collection\
par\pard\li1070\sb1\sl-273\slmult0\fi14\tx1819\tx4787\tx7490 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf6\f7\fs24 Year\tab \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf25\f26\fs24 Year in days\tab \up0 \expndtw-3\charscalex100 Debto
rs Turnover\tab \up0 \expndtw-3\charscalex100 period\par\pard\li1070\sb32\sl-276
\slmult0\fi0\tx4177\tx5867\tx8571 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf15\f16\fs24 2009\tab \up0 \expndtw-3\charscalex100 365\tab \up0 \expndtw-3\cha
rscalex100 9.555555556\tab \up0 \expndtw-3\charscalex100 38.19767442\par\pard\li
1070\sb41\sl-276\slmult0\fi0\tx4177\tx5867\tx8571 \up0 \expndtw-3\charscalex100
2010\tab \up0 \expndtw-3\charscalex100 365\tab \up0 \expndtw-3\charscalex100 11.
31147541\tab \up0 \expndtw-3\charscalex100 32.26811594\par\pard\li1070\sb12\sl-2
76\slmult0\fi6419 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf25\f26\fs24 St
ock Turnover\par\pard\li1070\sb3\sl-276\slmult0\fi14\tx1819\tx4787\tx7490 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Year\tab \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf25\f26\fs24 Cost of goods sold\tab \up0 \expndtw-3\
charscalex100 Inventory\tab \up0 \expndtw-3\charscalex100 period\par\pard\li1070
\sb26\sl-276\slmult0\fi0\tx3908\tx6736\tx8571 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf15\f16\fs24 2009\tab \up0 \expndtw-3\charscalex100 32500\tab \up0
\expndtw-3\charscalex100 5500\tab \up0 \expndtw-3\charscalex100 5.909090909\par\
pard\li1070\sb0\sl-276\slmult0\par\pard\li1070\sb188\sl-276\slmult0\fi0\tx3908\t
x6602\tx9838 \up0 \expndtw-3\charscalex100 2010\tab \up0 \expndtw-3\charscalex10
0 57000\tab \up0 \expndtw-3\charscalex100 11400\tab \up0 \expndtw-3\charscalex10
0 5\par\pard\ql \li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmu
lt0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmu
lt0 \par\pard\ql\li10784\sb66\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf3\f4\fs22 Page 12
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\ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING MB0041 \par\pard\ql \li1210\sb310\sl-322\slmult0 \up0 \expndtw-1\charscalex100 \
ul0\nosupersub\cf9\f10\fs27 Q.2 \ul0\nosupersub\cf30\f31\fs27\ul Explain diffe
rent methods of costing. Your answer should be studded with \par\pard\ql \li821\
sb18\sl-322\slmult0 \up0 \expndtw-2\charscalex100 examples (preferably firm name
and product) for each method of costing Job Costing: \par\pard\ql \li720\sb0\sl
-413\slmult0 \par\pard\ql\li720\ri610\sb290\sl-413\slmult0\fi604 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf15\f16\fs24 This is a product related classific
ation of costing system. The cost is ascertained for each job or \up0 \expndtw-2
\charscalex100 work order processed. This system is used where most of the manuf
acturing activities are planned \up0 \expndtw-2\charscalex100 and carried out fo
r distinct jobs or customers. The utility of this method increases when there is
great \up0 \expndtw-3\charscalex100 variability in nature of jobs or work order
s processed. \par\pard\ql \li720\sb0\sl-276\slmult0 \par\pard\ql\li720\sb245\sl276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Batch Cost
ing : \par\pard\ql \li720\ri1017\sb26\sl-420\slmult0\fi470 \up0 \expndtw-2\chars
calex100 \ul0\nosupersub\cf15\f16\fs24 This method determines the cost associate
d with each batch pf products manufactured. This \up0 \expndtw-2\charscalex100 d
iffers from job or work order costing in the variability of the production batch
es. In this case the \up0 \expndtw-2\charscalex100 production batches consist of
mostly standard products or components. What varies is mostly the \up0 \expndtw
-3\charscalex100 size of batches and the timing of their processing. \par\pard\q
l \li720\sb99\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f

7\fs24 Process Costing: \par\pard\ql \li720\ri573\sb29\sl-416\slmult0\fi470 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs24 In this method of costin
g the costs are determined for various different manufacturing activities or \up
0 \expndtw-2\charscalex100 processes. These costs are the assigned to different
products on the basis of some criteria like \line \up0 \expndtw-2\charscalex100
quantity processed or the time taken for processing. This method of costing is s
uitable for \line \up0 \expndtw-2\charscalex100 manufacturing units that use con
tinuous processes or mass production techniques. This method is \line \up0 \expn
dtw-2\charscalex100 particularly suitable where there are many different product
s and process routes, where output of one \up0 \expndtw-3\charscalex100 process
becomes input for another. \par\pard\ql \li720\sb100\sl-276\slmult0 \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Operation Costing: \par\pard\qj \l
i720\ri778\sb26\sl-420\slmult0\fi470 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf15\f16\fs24 This method is similar to the process costing. However the prod
ucts manufactured have limited \up0 \expndtw-3\charscalex100 variation. For exam
ple a cement plant may use this method. \par\pard\ql \li720\sb99\sl-276\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Multiple costing: \par
\pard\qj \li720\ri1065\sb26\sl-420\slmult0\fi537 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf15\f16\fs24 Most of the organizations use a combination of diff
erent costing method rather than just one \up0 \expndtw-2\charscalex100 method.
Multiple costing refers to such combinations of different methods. \par\pard\ql
\li10784\sb16\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f
4\fs22 Page 13
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\pard\sb0\sl-240{\bkmkstart Pg14}{\bkmkend Pg14}\ql \li720\sb131\sl-253\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL
AND MANAGEMENT ACCOUNTING - MB0041 \par\pard\ql \li763\ri549\sb296\sl-340\slmul
t0\tx4686 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf24\f25\fs27 Q.3 \ul0\n
osupersub\cf9\f10\fs27 \ul0\nosupersub\cf30\f31\fs27\ul State the importance o
f differentiating between the fixed costs and variable costs \line\ul0\tab \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27\ul in managerial decision
. \par\pard\ql \li720\ri552\sb279\sl-415\slmult0\fi806 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf15\f16\fs24 Variable costs are costs that can be varied f
lexibly as conditions change. In the John Bates \line \up0 \expndtw-2\charscalex
100 Clark model of the firm that we are studying, labor costs are the variable c
osts. Fixed costs are the \line \up0 \expndtw-2\charscalex100 costs of the inves
tment goods used by the firm, on the idea that these reflect a long-term commitm
ent \up0 \expndtw-2\charscalex100 that can be recovered only by wearing them out
in the production of goods and services for sale. \line \up0 \expndtw-2\charsca
lex100 The idea here is that labor is a much more flexible resource than capital
investment. People can \line \up0 \expndtw-2\charscalex100 change from one task
to another flexibly (whether within the same firm or in a new job at another \l
ine \up0 \expndtw-2\charscalex100 firm), while machinery tends to be designed fo
r a very specific use. If it isn't used for that purpose, it \line \up0 \expndtw
-2\charscalex100 can't produce anything at all. Thus, capital investment is much
more of a commitment than hiring is. \line \up0 \expndtw-2\charscalex100 In the
eighteen-hundreds, when John Bates Clark was writing, this was pretty clearly t
rue. Over the \line \up0 \expndtw-2\charscalex100 past century, a) education and
experience have become more important for labor, and have made \line \up0 \expn
dtw-2\charscalex100 labor more specialized, and b) increasing automatic control
has made some machinery more flexible. \up0 \expndtw-2\charscalex100 So the diff
erences between capital and labor are less than they once were, but all the same
, it seems \up0 \expndtw-2\charscalex100 labor is still relatively more flexible
than capital. It is this (relative) difference in flexibility that is \line \up
0 \expndtw-3\charscalex100 expressed by the simplified distinction of long and s
hort run. \par\pard\qj \li720\ri1256\sb0\sl-420\slmult0\fi67 \up0 \expndtw-2\cha
rscalex100 Of course, productivity and costs are inversely related, so the varia
ble costs will change as the \up0 \expndtw-3\charscalex100 productivity of labor
changes. \par\pard\qj \li720\ri751\sb0\sl-420\slmult0 \up0 \expndtw-2\charscale
x100 Here is a picture of the fixed costs (FC), variable costs (VC) and the tota
l of both kinds of costs (TC) \up0 \expndtw-3\charscalex100 for the productivity
\par\pard\qj \li720\sb0\sl-410\slmult0 \par\pard\qj\li720\sb0\sl-410\slmult0 \p
ar\pard\qj\li720\sb0\sl-410\slmult0 \par\pard\qj\li720\sb0\sl-410\slmult0 \par\p
ard\qj\li720\sb0\sl-410\slmult0 \par\pard\qj\li720\sb0\sl-410\slmult0 \par\pard\
qj\li720\sb0\sl-410\slmult0 \par\pard\qj\li720\sb0\sl-410\slmult0 \par\pard\qj\l
i720\sb0\sl-410\slmult0 \par\pard\qj\li720\sb0\sl-410\slmult0 \par\pard\qj\li720
\ri905\sb90\sl-410\slmult0 \up0 \expndtw-2\charscalex100 Output produced is meas
ured toward the right on the horizontal axis. The cost numbers are on the \up0 \
expndtw-2\charscalex100 vertical axis. Notice that the variable and total cost c
urves are parallel, since the distance between \up0 \expndtw-3\charscalex100 the
m is a constant number -- the fixed cost. \par\pard\ql \li10784\sb0\sl-253\slmul
t0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb94\sl-253\slmu
lt0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 14 \par\pard\
sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg15}{\bkmken
d Pg15}\ql \li720\sb131\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING - MB0041 \par\
pard\ql \li720\sb310\sl-322\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersu
b\cf9\f10\fs27 Q.4\ul0\nosupersub\cf24\f25\fs27 \ul0\nosupersub\cf9\f10\fs27
\ul0\nosupersub\cf30\f31\fs27\ul Following are the extracts from the trial balan
ce of a firm as at 31st March 2009 \par\pard\li720\sb0\sl-276\slmult0\par\pard\l
i720\sb270\sl-276\slmult0\fi0\tx4691\tx6131 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf6\f7\fs24 Name of the account\tab \up0 \expndtw-3\charscalex100 Dr\t
ab \up0 \expndtw-3\charscalex100 Cr\par\pard\li720\sb214\sl-276\slmult0\fi0\tx49
79 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Sundry debtors\ta
b \up0 \expndtw-3\charscalex100 2,05,000\par\pard\li720\sb209\sl-276\slmult0\fi0
\tx5315 \up0 \expndtw-3\charscalex100 Bad debts\tab \up0 \expndtw-3\charscalex10
0 3,000\par\pard\ql \li720\sb199\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf6\f7\fs24 Additional Information \par\pard\qj \li1080\ri1253\sb2
26\sl-420\slmult0\tx1440 \up0 \expndtw-1\charscalex100 1) \ul0\nosupersub\cf15\f
16\fs24 After preparing the trial balance, it is learnt that Mr.X a debtor has b
ecome insolvent and \line\tab \up0 \expndtw-1\charscalex100 nothing could be rec
overed from him and entire 5,000 due from him was irrecoverable. \par\pard\ql \l
i1080\sb99\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf6\f7\f
s24 2) \ul0\nosupersub\cf15\f16\fs24 Create 10% provision for doubtful debt. \pa
r\pard\ql \li720\ri1025\sb141\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf6\f7\fs24 Required:\ul0\nosupersub\cf15\f16\fs24 Pass the necessar
y journal entries and show the sundry debtors account, bad debts \line \up0 \exp
ndtw-2\charscalex100 account, provision for doubtful debts account, P&L a/c and
Balance sheet as at 31st March 2009. \par\pard\li614\sb0\sl-276\slmult0\par\pard
\li614\sb31\sl-276\slmult0\fi960\tx3606 \up0 \expndtw-3\charscalex100 Sundry deb
tors\tab \up0 \expndtw-3\charscalex100 205000\par\pard\li614\sb22\sl-276\slmult0
\fi0\tx1574\tx3875 \up0 \expndtw-3\charscalex100 Less\tab \up0 \expndtw-3\charsc
alex100 Bad debt\tab \up0 \expndtw-3\charscalex100 5000\par\pard\li614\sb26\sl-2
76\slmult0\fi0\tx1574\tx3740 \up0 \expndtw-3\charscalex100 less\tab \up0 \expndt
w-3\charscalex100 PBD\tab \up0 \expndtw-3\charscalex100 20000\par\pard\li614\sb2
2\sl-276\slmult0\fi2991 \up0 \expndtw-3\charscalex100 180000\par\pard\li725\sb0\
sl-276\slmult0\par\pard\li725\sb250\sl-276\slmult0\fi0\tx3956\tx7822\tx8681\tx97
47 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Date\tab \up0 \expn
dtw-3\charscalex100 Particulars\tab \up0 \expndtw-3\charscalex100 LF\tab \up0 \e
xpndtw-3\charscalex100 Dr\tab \up0 \expndtw-3\charscalex100 Cr\par\pard\li725\sb
12\sl-276\slmult0\fi849\tx8359 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1
5\f16\fs24 Bad debt A/c\tab \up0 \expndtw-3\charscalex100 5000\par\pard\li725\sb
2\sl-276\slmult0\fi849\tx9492 \up0 \expndtw-3\charscalex100 \u8230?\u8230?\u8230
?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u
8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?. Dr\tab \up0 \expndtw-3\charscal
ex100 5000\par\pard\li725\sb1\sl-273\slmult0\fi1987 \up0 \expndtw-3\charscalex10
0 To, Debtors A/c\par\pard\li725\sb13\sl-276\slmult0\fi849\tx8359 \up0 \expndtw3\charscalex100 P/L A/c\tab \up0 \expndtw-3\charscalex100 5000\par\pard\li725\sb
1\sl-273\slmult0\fi849\tx9492 \up0 \expndtw-3\charscalex100 \u8230?\u8230?\u8230
?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u
8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\tab
\up0 \expndtw-3\charscalex100 5000\par\pard\li725\sb3\sl-276\slmult0\fi849 \up0
\expndtw-3\charscalex100 Dr\par\pard\li725\sb1\sl-273\slmult0\fi849 \up0 \expndt
w-3\charscalex100 To Bad debt A/c\par\pard\li725\sb13\sl-276\slmult0\fi849\tx835
9 \up0 \expndtw-3\charscalex100 P/L A/c\tab \up0 \expndtw-3\charscalex100 20000\
par\pard\li725\sb1\sl-273\slmult0\fi849\tx9492 \up0 \expndtw-3\charscalex100 \u8
230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230
?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u8230?\u
8230?..\tab \up0 \expndtw-3\charscalex100 20000\par\pard\li725\sb3\sl-276\slmult
0\fi849 \up0 \expndtw-3\charscalex100 Dr\par\pard\li725\sb1\sl-273\slmult0\fi198
7 \up0 \expndtw-3\charscalex100 To, Provision for bad debt A/c\par\pard\li614\sb
0\sl-276\slmult0\par\pard\li614\sb0\sl-276\slmult0\par\pard\li614\sb0\sl-276\slm
ult0\par\pard\li614\sb0\sl-276\slmult0\par\pard\li614\sb4\sl-276\slmult0\fi0\tx3
625\tx8090 \up0 \expndtw-3\charscalex100 Dr\tab \up0 \expndtw-3\charscalex100 Ba
d Debt A/c\tab \up0 \expndtw-3\charscalex100 Cr\par\pard\li614\sb60\sl-276\slmul
t0\fi0\tx1512\tx3111\tx3798\tx4547\tx5469\tx7048\tx7798 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf19\f20\fs24 Date\tab \up0 \expndtw-3\charscalex100 Partr
iculars\tab \up0 \expndtw-3\charscalex100 LF\tab \up0 \expndtw-3\charscalex100 R
s\tab \up0 \expndtw-3\charscalex100 Date\tab \up0 \expndtw-3\charscalex100 Partr
iculars\tab \up0 \expndtw-3\charscalex100 LF\tab \up0 \expndtw-3\charscalex100 R
s\par\pard\li614\sb16\sl-276\slmult0\fi4710 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf15\f16\fs24 By, Debtors\par\pard\li614\sb3\sl-276\slmult0\fi725\tx37
45\tx5325\tx7812 \up0 \expndtw-3\charscalex100 To P/L A/c\tab \up0 \expndtw-3\ch
arscalex100 5000\tab \up0 \expndtw-3\charscalex100 A/c\tab \up0 \expndtw-3\chars
calex100 5000\par\pard\li3745\sb0\sl-276\slmult0\par\pard\li3745\sb0\sl-276\slmu
lt0\par\pard\li3745\sb94\sl-276\slmult0\fi0\tx7812 \up0 \expndtw-3\charscalex100
5000\tab \up0 \expndtw-3\charscalex100 5000\par\pard\ql \li10784\sb0\sl-253\slm
ult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slm
ult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb148\sl-253\s
lmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 15

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\ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING MB0041 \par\pard\li614\sb0\sl-276\slmult0\par\pard\li614\sb110\sl-276\slmult0\fi
0\tx3947\tx8090 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Dr\t
ab \up0 \expndtw-3\charscalex100 P/L A/c\tab \up0 \expndtw-3\charscalex100 Cr\pa
r\pard\li614\sb60\sl-276\slmult0\fi0\tx1512\tx3111\tx3798\tx4547\tx5469\tx7048\t
x7798 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf19\f20\fs24 Date\tab \up0
\expndtw-3\charscalex100 Partriculars\tab \up0 \expndtw-3\charscalex100 LF\tab \
up0 \expndtw-3\charscalex100 Rs\tab \up0 \expndtw-3\charscalex100 Date\tab \up0
\expndtw-3\charscalex100 Partriculars\tab \up0 \expndtw-3\charscalex100 LF\tab \
up0 \expndtw-3\charscalex100 Rs\par\pard\li614\sb22\sl-276\slmult0\fi725 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24 To Bad debt\par\pard\li614\
sb1\sl-272\slmult0\fi725\tx3745 \up0 \expndtw-3\charscalex100 A/c\tab \up0 \expn
dtw-3\charscalex100 5000\par\pard\li614\sb28\sl-276\slmult0\fi725\tx3611 \up0 \e
xpndtw-3\charscalex100 To, PBD\tab \up0 \expndtw-3\charscalex100 20000\par\pard\
li614\sb0\sl-276\slmult0\par\pard\li614\sb72\sl-276\slmult0\fi2996 \up0 \expndtw
-3\charscalex100 25000\par\pard\li1603\sb0\sl-276\slmult0\par\pard\li1603\sb0\sl
-276\slmult0\par\pard\li1603\sb161\sl-276\slmult0\fi1949 \up0 \expndtw-3\charsca
lex100 Balance Sheet\par\pard\li1603\sb61\sl-276\slmult0\fi0\tx3798\tx5550\tx779
8 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf19\f20\fs24 Liability\tab \up0
\expndtw-3\charscalex100 Rs\tab \up0 \expndtw-3\charscalex100 Assets\tab \up0 \
expndtw-3\charscalex100 Rs\par\pard\li1603\sb0\sl-276\slmult0\par\pard\li1603\sb
67\sl-276\slmult0\fi3491\tx7543 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
15\f16\fs24 Sundry debtors\tab \up0 \expndtw-3\charscalex100 205000\par\pard\li1
603\sb26\sl-276\slmult0\fi2890\tx7812 \up0 \expndtw-3\charscalex100 LESS Bad d
ebt\tab \up0 \expndtw-3\charscalex100 5000\par\pard\li1603\sb22\sl-276\slmult0\f
i2890\tx7677 \up0 \expndtw-3\charscalex100 LESS PBD\tab \up0 \expndtw-3\charsc
alex100 20000\par\pard\ql \li7543\sb47\sl-276\slmult0 \up0 \expndtw-3\charscalex
100 180000 \par\pard\ql \li720\sb0\sl-486\slmult0 \par\pard\ql\li720\sb0\sl-486\
slmult0 \par\pard\ql\li720\ri525\sb299\sl-486\slmult0 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf9\f10\fs27 Q.5 A change in credit policy has caused an inc

rease in sales, an increase in discounts \up0 \expndtw-2\charscalex100 taken, a
decrease in the amount of bad debts, and a decrease in investment in \line \up0
\expndtw-2\charscalex100 accounts receivable. Based upon this information, the c
ompany\u8217?s (select the best one \up0 \expndtw-3\charscalex100 and give reaso
n) \par\pard\ql \li720\sb130\sl-322\slmult0 \up0 \expndtw-3\charscalex100 1) Ave
rage collection period has decreased \par\pard\ql \li720\sb158\sl-322\slmult0 \u
p0 \expndtw-3\charscalex100 2) Percentage discount offered has decreased \par\pa
rd\ql \li720\sb158\sl-322\slmult0 \up0 \expndtw-3\charscalex100 3) Accounts rece
ivable turnover has decreased \par\pard\ql \li720\sb158\sl-322\slmult0 \up0 \exp
ndtw-3\charscalex100 4) Working Capital has increased. \par\pard\ql \li720\sb0\s
l-276\slmult0 \par\pard\ql\li720\sb100\sl-276\slmult0 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf26\f27\fs24 Solution \par\pard\ql \li720\sb0\sl-276\slmult
0 \par\pard\ql\li720\sb68\sl-276\slmult0 \up0 \expndtw-3\charscalex100 1) Averag
e collection period has decreased \par\pard\ql \li1459\sb124\sl-276\slmult0 \up0
\expndtw-2\charscalex100 Since sales have increased, you would expect accounts
receivable to increase too, if the \par\pard\qj \li720\ri596\sb42\sl-400\slmult0
\up0 \expndtw-2\charscalex100 Average collection period remained the same. But
you're told that AR has decreased, so the Average \up0 \expndtw-2\charscalex100
collection period must have decreased, i.e. the customers are taking fewer days
to pay up. \par\pard\ql \li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb11\sl
-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs22 Page 16
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\ul0\nosupersub\cf1\f2\fs22 ASSIGNMENT - FINANCIAL AND MANAGEMENT ACCOUNTING MB0041 \par\pard\ql \li3053\sb0\sl-322\slmult0 \par\pard\ql\li3053\sb0\sl-322\sl
mult0 \par\pard\ql\li3053\sb246\sl-322\slmult0 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf9\f10\fs27 Q.6 \ul0\nosupersub\cf30\f31\fs27\ul Identify the us
ers of accounting information\ul0\nosupersub\cf9\f10\fs27 . \par\pard\qj \li720\
sb0\sl-410\slmult0 \par\pard\qj\li720\ri576\sb236\sl-410\slmult0\fi739 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs24 Accounting plays a very impor
tant role in all businesses but it is not just the business itself that \up0 \ex
pndtw-2\charscalex100 finds accounting information useful. There are other stake
holders who rely on accounting information \up0 \expndtw-3\charscalex100 to mak
e decisions. These stakeholders include: \par\pard\qj \li720\sb0\sl-420\slmult0
\par\pard\qj\li720\ri1148\sb2\sl-420\slmult0 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf6\f7\fs24 1. Shareholders\ul0\nosupersub\cf15\f16\fs24 - Sharehold
ers use the balance sheet and profit and loss account produced by \up0 \expndtw2\charscalex100 limited companies to decide if they are going to increase or dec
rease their holding. \par\pard\ql \li720\ri656\sb0\sl-413\slmult0 \up0 \expndtw2\charscalex100 \ul0\nosupersub\cf6\f7\fs24 2. Management\ul0\nosupersub\cf15\f1
6\fs24 - Management in every level of the business from director level to super
visor level \up0 \expndtw-2\charscalex100 rely on accounting information to do t
heir job properly. They all use the same information for different \up0 \expndtw
-2\charscalex100 purposes. For example, directors use it for strategic purposes
and middle management can use it to \up0 \expndtw-3\charscalex100 see if they ar
e meeting their financial targets. \par\pard\ql \li720\ri563\sb0\sl-420\slmult0
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs24 3. Suppliers\ul0\nosup
ersub\cf15\f16\fs24 - Along with other data suppliers will look at a company's
balance sheet and profit and \line \up0 \expndtw-2\charscalex100 loss account to
see if and how much credit they are willing to give to present and potential cu
stomers. \par\pard\qj \li720\ri748\sb0\sl-420\slmult0 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf6\f7\fs24 4. Lenders\ul0\nosupersub\cf15\f16\fs24 - Simil
ar to suppliers lenders also need to make sure a company is in a healthy financi
al \up0 \expndtw-3\charscalex100 situation before they start to lend money. \par
\pard\qj \li720\ri643\sb0\sl-420\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf6\f7\fs24 5. Government\ul0\nosupersub\cf15\f16\fs24 - Governments use
the information provided by a company about its finances to levy \up0 \expndtw-
3\charscalex100 tax on the profits. \par\pard\qj \li720\ri637\sb0\sl-420\slmult0

\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs24 6. Customers\ul0\nosu
persub\cf15\f16\fs24 - Before another company becomes a customer or enters into
a joint venture, they will \up0 \expndtw-2\charscalex100 look at the company's
finances to make sure the company is not in trouble and that their supplies are
\up0 \expndtw-3\charscalex100 not about to dry up. \par\pard\ql \li720\sb47\sl-2
76\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs24 7. Employee
s\ul0\nosupersub\cf15\f16\fs24 - Employees also have an interest in how well th
eir employer is doing so use financial \par\pard\ql \li720\sb144\sl-276\slmult0
\up0 \expndtw-3\charscalex100 accounting information for this purpose. \par\pard
\ql \li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\par
d\ql\li10784\sb0\sl-253\slmult0 \par\pard\ql\li10784\sb0\sl-253\slmult0 \par\par
d\ql\li10784\sb195\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf3\f4\fs22 Page 17
8}}
}}
8}}
}}\par\pard\sect\sectd\fs24}

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