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1 *DCC250* DCC 250 Third Year B.Com. Degree Examination, September/October 2012 (Directorate of Distance Education) (C.S. Scheme) COMMERCE Paper V : Management Accounting Time : 3 Hours Max. Marks : 70/80 Instructions :1) Students who have attended 30 marks IA Scheme will have to answer for total of 70 marks. 30AíPÜWÜÙÜ BíñÜÄPÜ ±Ü Ü œ áèé ŸÃÜáÊÜ Ë Ý ìwüùüá 70 AíPÜWÜÙÜ ±ÜÅÍæ WÜÚWæ EñÜ ÄÓÜáÊÜâ Üá. 2) Students who have attended 20 marks IA Scheme will have to answer for total of 80 marks. 20AíPÜWÜÙÜ BíñÜÄPÜ ±Ü Ü œ áèé ŸÃÜáÊÜ Ë Ý ìwüùüá 80 AíPÜWÜÙÜ ±ÜÅÍæ WÜÚWæ EñÜ ÄÓÜáÊÜâ Üá. 3) Note : Q. No. 18 or 19 in Section D is compulsory for 80 marks Scheme only. SECTION A Answer any 5 questions. 2 marks each. (5 2=10) 1. Write any four functions of management accounting. 2. Define standard costing. 3. What is flexible budget? 4. Write a note on marginal costing. 5. State any four sources of fund. 6. What is Break Even Point? 7. What is Comparative Statement? 8. Define Budgetary Control. SECTION B Answer any THREE questions. 10 marks each. (3 10=30) 9. Explain the Objectives of Management Accounting. 10. Distinguish between fund flow statement and cash flow statement. P.T.O.

2 DCC *DCC250* 11. From the following figures, you are received to calculate : 1) PIV ratio 2) Break Even Sales Volume 3) Margin of safety and 4) Profit Sales Rs. 4,000, Variables Cost Rs. 2,000, Fixed cost Rs. 1, From the following Balance Sheet of M/S A and Co., Prepare a comparative Balance Sheet and comment on the financial position of the firm. Liabilities Assets Equity share Land and capital 6,00,000 8,00,000 Building 3,70,000 2,70,000 Reserve fund 3,30,000 2,22,000 Plant and Debentures 2,00,000 3,00,000 Machinery 4,00,000 6,00,000 Long term loan 1,50,000 2,00,000 Furniture and Bills payable 50,000 45,000 fixtures 20,000 25,000 S.Creditors 1,00,000 1,20,000 Other fixed assets 25,000 30,000 Other current Cash in hand liabilities 5,000 10,000 and at bank 20,000 80,000 B.R. 1,50,000 90,000 Debtors 2,00,000 2,50,000 Stock 2,50,000 3,50,000 Prepaid exp. 2,000 14,35,000 16,97,000 14,35,000 16,97, Following are the summarised Balance Sheet of X Ltd Rs. Rs. Equity capital 4,00,000 4,00,000 Reserves and surplus 2,82,000 3,46,000 Depreciation reserves 20,000 28,000 Secured loans 40,000 60,000 Creditors for goods 1,29,000 1,06,000 O/exp. 17,000 3,000 8,88,000 9,43,000 Plant (cost) 5,70,000 6,00,000 Inventories 1,96,000 2,26,000 Debtors 79,000 57,000 Cash at Bank 43,000 60,000 8,88,000 9,43,000 Ascertain funds from operations and cash from operations.

3 *DCC250* -3- DCC 250 SECTION C Answer any TWO questions. 15 marks each. (2 15=30) 14. For the productions of 10,000 units, the following are budgeted expenses per unit cost per unit (in Rs.) Direct material 120 Direct labour 60 Variable overheads 40 Fixed overheads 32 (Rs. 3,20,000) Variable expenses (direct) 10 Selling expenses (20% fixed) 30 Direct expenses (20% fixed) 10 Administrative expenses (Rs. 1,00,000 fixed for all levels of productions) Prepare flexible budget for production of 6000, 7000 and 8000 units. 15. The following figures relate to the trading activities of Mahesh Ltd. for the year ending Sales 5,20,000, Purchases 3,22,250, O/P stock 76,250, Closing Stock 98,500, Sales returns 20,000. Selling and distribution exp. Salaries 15,300, Advertising 4,700, Travelling 2,000 Administrative exp. Salaries 27,000, Rent 2,700, Stationery 2,500, Depreciation 9,300, other charges 16,500, Provisions for taxation 40,000. Non operating Income Dividend on shares 9,000, Profit on sale of shares 3,000 Non operating exp. Loss on sale of fixed assets 4,000 You are required to 1) Arrange the above figures in the forms suitable for analysis. 2) Calculate : a) Cross profit ratio b) Operating ratio c) Stock turn over ratio 16. From the following B/Sheet of S Ltd. as on and prepare a fund flow statement Liabilities Rs. Rs. Share capital 1,00,000 1,00,000 Reserves 14,000 18,000

4 DCC *DCC250* P/L A/c 16,000 13,000 Creditors 8,000 5,400 Bills payable 1, Provision for tax 16,000 18,000 Provision for doubt full debts ,55,600 1,55,800 Assets Goodwill 12,000 12,000 Buildings 40,000 36,000 Plant 37,000 36,000 Investments (short term) 10,000 11,000 Stock 30,000 23,400 Debtors 18,000 19,000 Bills receivable 2,000 3,200 Cash at bank 6,600 15,200 1,55,600 1,55,800 Additional information : a) Depreciation charged on plant was Rs. 4,000 and on Building was Rs. 4,000 b) Provision for tax of Rs. 19,000 was made in c) Interim dividend of Rs. 8,000 was paid in d) Provision for tax and provision for doubtful debts are current liabilities. 17. a) Distinguish between management accounting and cost accounting. b) Explain the scope of management accounting. SECTION D (Compulsory question for 80 marks Scheme only) Answer any ONE of the following question. 10 marks each. (1 10=10) 18. What is management reporting? Explain the general principles of reporting? 19. Standard cost and shows the following details relating to the materials Standard price Rs. 1 per unit Standard qty units Actual price Rs per unit Actual usage of material 4100 units Calculate : a) Material cost variance b) Material price variance c) Material usage variance.

5 *DCC250* -5- DCC 250 PÜ Ü vü BÊÜê Ë»ÝWÜ G ÞÊÜâ Ý ÜÃÜã 5 ±ÜÅÍæ WÜÚWæ EñÜ ÄÔ. ñüçý 2 AíPÜWÜÙÜá. (5 2=10) 1. ÊÜìÖÜOÝ ÇæPÜRÍÝÓÜ Ü 4 PÝ áìwüùü Üá ÚÔ. 2. ÎÐÜr ÊæaÜc ÊÝÂTÝ Ô. 3. Aí Ýgá ±Üqr Gí ÜÃæà Üá? 4. Aíb Ü ÊæaÜc Ü ÊæáàÇæ q±ü³~ ŸÃæÀáÄ. 5. aüæ Ü ±Üqr á ÝÆáR ÊÜáãÆWÜÙÜ Üá ÚÔ. 6. ÓÜÊÜá¹í Üá Gí ÜÃæà Üá? 7. ÖæãàÈPæ ±Üqr Gí ÜÃæà Üá? 8. "Aí Ýgá áíñüå ' ÊÝÂTÝ Ô. Ë»ÝWÜ ¹ ÞÊÜâ Ý ÜÃÜã ÊÜáãÃÜá ±ÜÅÍæ WÜÚWæ EñÜ ÄÔ. ñüçý 10 AíPÜWÜÙÜá. (3 10=30) 9. ÊÜìÖÜOÝ ÇæPÜRÍÝÓÜ Ü E æªàíüwüùü Üá ËÊÜÄÔ. 10. WÜÙÜ aüæ Ü ±Üqr ÊÜáñÜá ÜWÜ Üá aüæ Ü ±ÜqrWÜÙÜÈÉÃÜáÊÜ ÊÜÂñÝÂÓÜWÜÙÜ Üá ÚÔ. 11. PæÙÜWæ PæãqrÃÜáÊÜ ÊÜÞ Àáí Ü 1) ÇÝ»Ü ±ÜÅÊÜÞ A Üá±ÝñÜ 2) ÊÜÞÃÝo Ü ÓÜÊÜá¹í Üá (±ÜÅÊÜÞ ) 3) ÓÜáÃÜPÜÒñæ á AíaÜá 4) ÇÝ»Ü ÊÜÞÃÝo ÃÜã. 4,000, Ÿ ÜÇÝWÜáÊÜ ÊæaÜc ÃÜã. 2,000, Ô ÃÜ ÊæaÜc ÃÜã. 1, A and Co. áêüãü 2010 ÊÜáñÜá 2011ÃÜ BÔ ÊÜáñÜá gêý ÝªÄ ±ÜqrÀáí Ü ñüáæ ÝñܾPÜ BÔ ÊÜáñÜá gêý ÝªÄ ±Üqr á Üá ñü ÞÄÔ. A and Co. áêüãü BÔ ÊÜáñÜá gêý ÝªÄ ±Üqr gêý ݪÄWÜÙÜá BÔ WÜÙÜá Rs. Rs. Rs. Rs. ÍæàÃÜá ŸívÜÊÝÙÜ 6,00,000 8,00,000»ÜãËá ÊÜáñÜá ËáàÓÜÆá 3,30,000 2,22,000 PÜorvÜ 3,70,000 2,70,000 ÓÝÆ ±ÜñÜÅWÜÙÜá 2,00,000 3,00,000 áíñüå ÊÜáñÜá ÓÝ ÊÜÃÜ 4,00,000 6,00,000 à[ýìêü ÓÝÆ 1,50,000 2,00,000 ²àsæãà±ÜPÜÃÜ 20,000 25,000 PæãvÜ æàpý Ü ÖÜáíwWÜÙÜá 50,000 45,000 CñÜÃÜ Ô ÃÜ BÔ WÜÙÜá 25,000 30,000

6 DCC *DCC250* «Ü WÜÙÜá 1,00,000 1,20,000 ÜWÜ Üá 20,000 80,000 CñÜÃÜ aüãý ŸÃÜ æàpý Ü gêý ݪÄWÜÙÜá 5,000 10,000 ÖÜáíwWÜÙÜá 1,50,000 90,000 Má~WÜÙÜá 2,00,000 2,50,000 ÝÓÝ Üá 2,50,000 3,50,000 ÊÜááíWÜvÜ ±ÝÊÜ 2,000 14,35,000 16,97,000 14,35,000 16,97, X áëáñü Ü ÓÜíQÒ±Ü AyÝÊæ ±Ü ÅPæWÜÙÜ Üá D PæÙÜWæ PæãvÜÇÝX æ Rs. Rs. ÓÝÊÜÞ Ü ŸívÜÊÝÙÜ 4,00,000 4,00,000 WÜÙÜá 2,82,000 3,46,000 ÓÜÊÜPÜÚ 20,000 28,000»Ü ÜÅñæ á ÓÝÆ 40,000 60,000 «Ü WÜÙÜá 1,29,000 1,06,000 ÝQ ÊæaÜcWÜÙÜá 17,000 3,000 8,88,000 9,43,000 ÓÝ ÊÜÃÜ (ÊæaÜc ) 5,70,000 6,00,000 ÓÜÃÜPÜá ÎÆáR 1,96,000 2,26,000 Má~WÜÙÜá 79,000 57,000 ÝÂíP ÎÆáR 43,000 60,000 8,88,000 9,43,000 ÊÜÂÊÜÖÝÃÜ í Ü JÙÜŸÃÜáÊÜ ÊÜÌÙÜ ÊÜáñÜá ÊÜÂÊÜÖÝÃÜ í Ü JÙÜŸÃÜáÊÜ ÜWÜ Ü Üá PÜívÜá wàáä. Ë»ÝWÜ Ô ÞÊÜâ Ý ÜÃÜã GÃÜvÜá ±ÜÅÍæ WÜÚWæ EñÜ ÄÔ. ñüçý 15 AíPÜWÜÙÜá. (2 15=30) ,000 áá p WÜÙÜ Üá Eñݳ ÓÜÆá ñüwüæáêü Aí Ýgá ÊæaÜc D PæÙÜX Üí æ. ±ÜÅ áá p Wæ (ÃÜã. WÜÙÜÈÉ ) æàãü ÓÝÊÜÞXÅWÜÙÜá 120 æàãü PÜãÈ 60 Ÿ ÜÇÝWÜáÊÜ ÊæaÜc 40

7 *DCC250* -7- DCC 250 Ô ÃÜ ÊæaÜc 32 (ÃÜã. 3,20,000) Ÿ ÜÇÝWÜáÊÜ ÊæaÜc ( æàãü ) 10 ÊÜÞÃÝo ÊæaÜc (Íæà. 20 Ô ÃÜ ) 30 æàãü ÊæaÜc (Íæà. 20 Ô ÃÜ ) 10 BvÜÚñÜ ÊæaÜc (ÃÜã. 1,00,000 Ô ÃÜ ) , 7000 ÖÝWÜã 8000 áá p WÜÙÜ Eñݳ Ü æwæ Ÿ ÜÇÝWÜáÊÜ ÊÜááíWÜvÜ ±ÜñÜÅÊÜ Üá ñü ÞÄÔ. 15. ÊÜáÖæàÍ ÈËápæv ÃÜÊÜÃÜ ÃÜ ÊÜÐÝìíñÜÂ Ü ÊÜ ÊÝoá ËÊÜÃÜWÜÙÜá D PæÙÜX Üí æ ÊÜÞÃÝo 5,20,000, SÄà 3,22,250, BÃÜí»Ü ÓÜÃÜPÜá ÎÆáR 76,250, Aí ÊÜá ÓÜÃÜPÜá ÎÆáR 98,500, ÊÜÞÃÝo ÊݱÜÓÝ 20,000. ÊÜÞÃÝo ÊÜáñÜá ËñÜÃÜOÝ SaÜáìWÜÙÜá : ÓÜíŸÙÜ 15,300, hý àãýñüá 4,700, ±ÜÅ Þ 2,000 BvÜÚñÜ SaÜáìWÜÙÜá : ÓÜíŸÙÜ 27,000, ÝwWæ 2,700, Aíaæ ÊÜáñÜá ÇæàS Ü ÓÝÊÜÞXÅ 2,500, ÓÜÊÜPÜÚ 9,300, CñÜÃæ SaÜáìWÜÙÜá 16,500, ñæäwæwýx PÝ ÄÔ Ü᪠40,000. ÊÜÂÊÜÖÝÃæàñÜÃÜ B Ý á : ÍæàÃÜá ÇÝ»ÝíÍÜ 9,000, ÍæàÃÜá ÊÜÞÃÝo í Ü ÇÝ»Ü 3,000 ÊÜÂÊÜÖÝÃæàñÜÃÜ SaÜáìWÜÙÜá : BÔ ÊÜÞÃÝo í Ü ÜÐÜr 4,000 1) ÊæáàÇÝR~Ô Ü ËÐÜ áwüùü Üá ËÍæÉàÐÜOæWæ A ÜáPÜãÆÊÝWÜáÊÜíñæ ŸÃæÀáÄ. 2) D PæÙÜX Ü ±ÜÄOÝÊÜáWÜÙÜ Üá PÜívÜá wàáä. a) ÓÜã Æ ÇÝ»Ü ±ÜÅÊÜÞ b) ÊÜÂÊÜÖÝÄPÜ ±ÜÅÊÜÞ c) ÝÓÝ Üá BÊÜñÜì Ý ±ÜÅÊÜÞ 16. D PæÙÜX Ü È. ÜÊÜÃÜ 2010 ÖÝWÜã 2011 ÊÜÐÝìíñÜÂ Ü BÔ gêý ÝªÄ ±ÜqrWÜÚí Ü aüæ Ü ±Üqr á Üá ñü ÞÄÔ gêý ݪÄWÜÙÜá Rs. Rs. ÍæàÃÜá ŸívÜÊÝÙÜ 1,00,000 1,00,000 14,000 18,000 ÇÝ»Ü ÜÐÜr TÝñæ 16,000 13,000 «Ü WÜÙÜá 8,000 5,400 PæãvÜ æàpý Ü ÖÜáíwWÜÙÜá 1, ñæäwæwýx PÝ ÄÔ Ü 16,000 18,000 A ÜáÊÜÞ ÝÓܳ Ü ÓÝÆWÜÚWæ PÝ ÄÓÜáÊÜ ,55,600 1,55,800

8 DCC *DCC250* BÔ WÜÙÜá ÓÜá ÝÊÜá 12,000 12,000 PÜorvÜWÜÙÜá 40,000 36,000 ÓÝ ÊÜÃÜ 37,000 36,000 ÖÜãwPæWÜÙÜá (AÇݳÊÜ ) 10,000 11,000 ÝÓÝ Üá 30,000 23,400 Má~WÜÙÜá 18,000 19,000 ŸÃÜ æàpý Ü ÖÜáíwWÜÙÜá 2,000 3,200 ÝÂíP ÎÆáR 6,600 15,200 1,55,600 1,55,800 CñÜÃÜ ÊÜÞ WÜÙÜá : a) ÓÝ ÊÜÃÜ Ü ÊæáàÇæ ÃÜã. 4,000 ÖÝWÜã PÜorvÜWÜÙÜ ÊæáàÇæ ÃÜã. 4,000 ÓÜÊÜPÜÚ ñæwæ áçýx æ. b) 2011 ÃÜÈÉ ñæäwæwýx ÃÜã. 19,000 ÊæãŸÆWÜ Üá PÝ ÄÔ æ. c) 2011 ÃÜÈÉ ÃÜã. 8,000 ÊÜá«ÜÂíñÜÃÜ ÇÝ»ÜÊÜ Üá àvüçýx æ. d) ñæäwæwýx PÝ ÄÔ Ü ÖÝWÜã A ÜáÊÜÞ ÝÓܳ Ü ÓÝÆWÜÚWæ PÝ ÄÔ Ü WÜÙÜ Üá aýè gêý ÝªÄ Gí Üá ±ÜÄWÜ~Ô. 17. a) ÊÜìÖÜOÝ ÇæPÜRÍÝÓÜ ÊÜáñÜá ÊæaÜcÍÝÓÜ WÜÙÜ ÜvÜáË Ü ÊÜÂñÝÂÓÜÊÜ Üá ÚÔ. b) ÊÜìÖÜOÝ ÇæPÜRÍÝÓÜ Ü ÊæçÍÝÆÂñæ á Üá ËÊÜÄÔ. Ë»ÝWÜ w (PÜvÝx á ±ÜÅÍæ 80 AíPÜWÜÙÜá) PæÙÜX Ü ÞÊÜâ Ý ÜÃÜã Jí Üá ±ÜÅÍæ Wæ EñÜ ÄÔ. ñüçý 10 AíPÜWÜÙÜá. (1 10=10) 18. ÊÜìÖÜOÝ ÊÜÃÜ Gí ÜÃæà Üá? A ÜÃÜ ñüñüìwüùü Üá ËÊÜÄÔ. 19. ÎÐÜr ÊæaÜc Ü PÝvÜáì Jí Üá ÓÝÊÜÞXÅWæ ÓÜíŸí«Ü±Üoríñæ D PæÙÜX Ü ËÊÜÃÜWÜÙÜ Üá ÚÔ æ. ÎÐÜr ÜÃÜ Jí Üá áá p Wæ 1 ÃÜã ÎÐÜr ÓÝÊÜÞXÅ 4000 áá p WÜÙÜá æçg æçæ Jí Üá áá p Wæ ÃÜã E±ÜÁãàXÔ Ü æçg ÓÝÊÜÞXÅ 4100 áá p WÜÙÜá PÜívÜá wàáä. a) ÓÝÊÜÞXÅWÜÙÜ ÊæaÜc Ü ÊÜÂñÝÂÓÜ b) ÓÝÊÜÞXÅWÜÙÜ æçæ ÊÜÂñÝÂÓÜ c) ÓÝÊÜÞXÅWÜÙÜ ŸÙÜPæ á ÊÜÂñÝÂÓÜ.