MBA Accounting Question Papers

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Here is the MBA Accounting Question Papers:

1. Answer any six of the following question. Each question carries two marks. (6x2=12)

a) What is window-dressing ?
b) What is Activity based costing ?
c) List the techniques for cost control and reduction.
d) State the provision for valuation of inventory according to AS2.
e) What is 'marginal cost' ?
f) State the classification of activities in a Cash-Flow Statement, according AS-3.
g) What is 'Depriciation' ?
h) Differentiate between 'Reserve' and 'Provision'.
i) What is a flexible budget ?

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Answered By StudyChaCha Member

here I am giving you question paper for MBA Management accounting course offer by Pune university in PDF file attached with it ..

MBA management accounting
Q1) Explain the following terms : [5 × 2 = 10]
a) Drawings.
b) Cost Concept.
c) Conservatism.
d) Money measurement.
e) Time keeping and Time booking.

SECTION - I

Q2) What do you mean by ‘Management Accounting’? State its objectives and
limitations. Also distinguish between ‘Management Accounting’ and ‘Financial
Accounting’. [15]

Q3) Explain step by step procedure of identifying the material in respect to
procurement, storing and issuing. [15]

Q4) Discuss the classification of overheads with appropriate examples. Explain
the ‘Under absorption’ and ‘over absorption’. [15]

Q5) Write short notes on : [3 × 5 = 15]
a) Classification of Accounts.
b) Labour Turnover.
c) Advantages and disadvantages of Standard Costing.

SECTION - II
Q6) Prepare Trading and Profit & Loss Account and Balance Sheet from the
following information of M/s Ganesh & Co. [15]
Trial Balance as on 31-03-2011
Particulars Debit Rs. Credit Rs.
Sales 3,00,000
Plant & Machinery 1,20,000
Rent, rates & Taxes 20,000
Sales return 30,000
Freight 4,000
Accounts receivable 70,000
Opening inventory 1,20,000
Purchases 2,30,000
Discount 5,000
Interest 5,000
Salaries 70,000
Cash in hand 5,00

Pune university MBA Accounting paper

Q1) Define organizational behaviour. Explain its importance and score in detail.
Q2) What are various theories of motivation? Discuss any one of them with suitable
examples.
Q3) Define ‘morale’ and explain its relationship with ‘productivity’ in an
organization.
Q4) Discuss Henry Fayol’s principles of management with suitable examples.
Q5) What are the schools of management thought you have studied? Discuss at
least two of them in your own language.
Q6) What is PODC? Explain each concept with suitable illustrations.
Q7) Write short notes on any two :
a) Johari window.
b) Stages in group formation.
c) MBO.
d) Line and Staff Authority.

Q1) Explain the following terms : [5 × 2 = 10]
a) Drawings.
b) Cost Concept.
c) Conservatism.
d) Money measurement.
e) Time keeping and Time booking.
SECTION - I
Q2) What do you mean by ‘Management Accounting’? State its objectives and
limitations. Also distinguish between ‘Management Accounting’ and ‘Financial
Accounting’. [15]
Q3) Explain step by step procedure of identifying the material in respect to
procurement, storing and issuing. [15]
Q4) Discuss the classification of overheads with appropriate examples. Explain
the ‘Under absorption’ and ‘over absorption’. [15]
Q5) Write short notes on : [3 × 5 = 15]
a) Classification of Accounts.
b) Labour Turnover.
c) Advantages and disadvantages of Standard Costing.
SEAT No. :
P.T.O.
[4175]-102 2
SECTION - II
Q6) Prepare Trading and Profit & Loss Account and Balance Sheet from the
following information of M/s Ganesh & Co. [15]
Trial Balance as on 31-03-2011
Particulars Debit Rs. Credit Rs.
Sales 3,00,000
Plant & Machinery 1,20,000
Rent, rates & Taxes 20,000
Sales return 30,000
Freight 4,000
Accounts receivable 70,000
Opening inventory 1,20,000
Purchases 2,30,000
Discount 5,000
Interest 5,000
Salaries 70,000
Cash in hand 5,000
Purchase return 10,000
Bank loan 1,50,000
Capital 1,81,500
Accounts payable 40,000
Bills payable 26,000
Legal charges 500
General expenses 8,000
Cash at bank 20,000
Total 7,07,500 7,07,500
Adjustments :
a) Closing stock on 31-03-2011 was valued at Rs. 1,20,000 but its market
value was Rs. 1,30,000
b) Interest on bank loan was outstanding of Rs. 7,000.
c) Depreciate plant & Machinery at 10%.
d) The owner of M/s Ganesh & Company has withdrawn the goods worth
Rs. 20,000 for personal purpose. The accountant has forgotten the said
entry while preparing Trial Balance.
Q7) Following is the data :
Raw material consumed Rs. 60,000
Direct labour charges Rs. 36,000
Machine hours worked 3,600
Machine hour rate Rs. 5
Administrative overheads 20% on works cost
Selling overheads Re. 1 per unit
Unit produced 10,000
Unit sold 9,000 at Rs. 20 per unit
You are required to prepare a cost sheet from the above and also indicate cost
and profit per unit. [15]
Q8) Two businesses, P Ltd. and Q Ltd. sell the same type of product in the same
type of market. Their budgeted profit and loss accounts for the current year
ending March 31, are as under : [15]
P Ltd. Q Ltd.
Sales Rs. 1,50,000 Rs. 1,50,000
(-) Variable cost Rs. 1,20,000 Rs. 1,00,000
Fixed cost Rs. 15,000 Rs. 35,000
------------- Rs. 1,35,000 ------------- Rs. 1,35,000
Net budgeted profit Rs. 15,000 Rs. 15,000
You are required to :
a) Calculate the break even points of each business; and
b) State which business is likely to earn greater profits in conditions of
i) heavy demand for the product,
ii) low demand for the product.
Q9) A company manufacturers two products, A and B. Forecast of the units to be
sold in the first seven months of the year is given below : [15]
Month Product ‘A’ Product ‘B’
January 1,000 2,800
February 1,200 2,800
March 1,600 2,400
April 2,000 2,000
May 2,400 1,600
June 2,400 1,600
July 2,000 1,800
[4175]-102 3
it is anticipated that
a) there will be no work - in - process at the end of any month, and
b) finished units equal to half the sale for the next month will be in stock at
the end of each month (including the previous December).
Budgeted production and production costs for the whole year are as follows:
Product ‘A’ Product ‘B’
Product (Units) 22,000 24,000
Per unit direct material Rs. 12.50 Rs. 19
Per unit direct labour Rs. 4.50 Rs. 7
Total factory overhead Rs. 66,000 Rs. 96,000
(apportioned)
Prepare for the six months period ending june,
i) production budget for each month, and
ii) a summarized production cost budget.

Q1) Define Managerial Economics. Which economic concepts are useful in decision
making for the managers.
Q2) What is Demand Forecasting? Explain the objectives and any two methods
with their limitations.
Q3) Define production Function. Explain the three types of Returns to scale.
Q4) Compare the price and output determination under the conditions of perfect
competition and monopoly in the long run with the help of MR and MC
curves.
Q5) Explain the need and steps involved in project evaluation.
Q6) What is Profit? Recommend a suitable profit policy for a well established
firm. Justify your answer.
Q7) Write short notes (any two) :
a) Opportunity cost
b) Elasticity of supply
c) Price skimming
d) Cartel

Q1) a) “All agreements are not contracts but all contracts are agreements”.
Comment. [10]
b) Explain the term ‘negotiability’. [4]
Q2) a) Elaborate the implied conditions in contract of sale. [10]
b) Who can authenticate an electronic record? [4]
Q3) a) Write a note on ‘Coercion & undue influence’. [8]
b) Distinguish between ‘share & stock’. [6]
Q4) Elaborate the stages of incorporation & Commencement of Business under
the companies Act, 1956. [14]
Q5) What are the “Unfair Trade Practices” & “Restrictive trade practices” under
the consumer protection Act 1986? Give suitable examples. [14]
Q6) Explain the concept of ‘Patents’, ‘Copyrights’. & ‘trade marks’ & design.
[14]
Q7) a) Who can be considered as consumer? [7]
b) How is agency created? [7]

Attached Files Available for Download

Pune university MBA Accounting paper.pdf (593.0 KB, 142 views)

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Answered By StudyChaCha Member

Q no 1-1-2014 Mr'A' started business with cash ru.5,00,000 and building Ru.10,00,000.