Total No.

of Pages:

5704

Register Number:
Name of the Candidate:

B.B.A DEGREE EXAMINATION December 2014

(THIRD YEAR)
(PART III)

310: MANAGEMENT ACCOUNTING

(Common with DD)
Time: Three hours

Maximum: 100 marks

SECTION - A
Answer any TEN questions.

(10 2 = 20)

1. a) Scope of Management Accounting.

b) Duties of Management Accountant.
c) Pay back period
d) Capital Budgeting
e) Index Method
f) Marginal costing
g) Margin of Safety
h) Break Even Point
i) Budget
j) Budgetary control
k) Overhead variance
l) Cost audit.
SECTION - B
Answer any FOUR questions.
2. What are the functions of Management Accounting?
3. Scan the factors influencing capital expenditure decisions.
4. Calculate material cost variances from the following data.
Standard

Actual

Quantity

400kgs.

460kgs.

Price

`2 per kg.

`1.5 per kg.

Value

`800

`690

(4 10 = 40)

5704

5. You are given the following data for the coming year of Dhrunesh Enterprise.
Budgeted output `80,000 units; Fixed Expenses `4,00,000; Variable
Expenses per unit `10; selling price per unit `20.
Draw a break even chart showing the break-even point. If the selling
price is reduced to `18 per unit, what will be the new break-even point.
6. High light the advantages of cost Audit procedures.
SECTION - C
Answer any TWO questions.

(2 20 = 40)

7. Pay back method is a test of liquidity not of profitability analyze this

statement.
8. Discuss various applications of marginal costing.
9. The following overhead expense relates to a cost centre at 50% of normal
capacity. Draw up a flexible budget for the cost centre for operating 75% and
100% of normal capacity.
Foreman `100; Assistant foreman `40; Inspectors `65; Shop labourers
`50; Machinery repairs `120; Defective work `25; Consumable store `20;
Machine depreciation `140.
10. Sales and profit during two periods were as follows:
Period I : Sales ` 1.20Lakhs : Profit `9,000
Period II : Sales `1.40Lakhs : Profit `13,000.
Calculate :a) P/V Ratio
b)BEP
c) Sales to earn a profit of `20,000

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5704
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