000'¢ —Sjosse jo aTes Uo yYOIg 000'L peatovox pueplatd 000'2 xe Jo punjoy 000‘0T ~— pa8xeyp uoNeardeg 000'06 Teak oY} 10} SSO] JON ‘sy ‘suoryexodo ur qso] spuny aqemnoyey ‘PIT {UsLUg 0} SuNLper uoYeULOJUT BurMoy[oJ oy WoIy —“g -uoryepoadep Jo sosneo oy uredxg =“ {Surunooe [erouvuy sq JUKE STIeYN —“T ‘suonsenb FAL Aue omsuy (syreur og = 9 x ¢) — ¥ NOLLOGS syqeur QT : umUTxepy samoy dor4, : OWL], SUADVNVW YO ONLLNNOOOV WHH/ayeourutysunoxse yy JoySOUIEg YS] “e10 UMANAOAC ‘NOLLVNINVXE AGUA ‘VW £0 Va4. From the following information, find out the amount of profit earned during the year, using marginal costing technique : Fixed cost Rs. 5,00,000; Variable cost Rs. 10 per unit; selling price Rs. 15 per unit and output level 1,50,000 units. 4 a Explain any two limitations of cash flow analysis. What is contribution? How it is calculated? 7. What is a cost sheet? How is it prepared? A factory produces 100 units of a commodity. The cost of production is : Materials Rs. 10,000; Wages Rs. 5,000 and direct expenses Rs. 1,000. Factory overhead 125% on wages; Office overhead 20% on works cost : Expected profit 25% on sales. Calculate the price to be fixed per unit. SECTION B — (5 x 10 = 50 marks) Answer any FIVE questions. 9. Explain the various accounting concepts. 10. What is a trial balance? What are the objectives of preparing a trial balance’ 2 MBA 03£0 Van & £0 Va “syosse WLI9} Buoy ou st oxy, “000'OF “SH sn{dins pue oarosoy SO00‘OT ‘SH Yerproac Yue ‘00009 “SH TeNdvo Bupyroyy ‘(puny Areyoudordysyosse pexy) ¢/"0 o1Ver ‘Kreyordorg {g°T oer pmbr] {g°% oer yueLIMg -azqissod se sjreqop yoru se yp Joys eoueTeq B qno exeU uoHPUIO;UT BurMoTJoY oy} Wor “ZT -wmnuue sod % OT Ye poyyour quourfeysit paxy Sq peyeperdep sea ArouryoRyy jeyy wears Sureq yx ‘Kuedutos eyj Jo syooq op ur avadde prnom qunosoe Arouryoeur Moy AMoyS, 000° *S¥ 49g plos sea 00000'9T ~—T#IOL 000°00'9T TIOL, pue ayafosqo oureoeq g00% ‘Tdy wT uo porfersut ae doo qyerprono Axourypeur oy} Jo party auo ‘gq0z ‘Arenuer st UO auota as a “000‘0K “Sy BuNs09 ; pred-org 000‘0S'T sx0q1paay) ¥00e Amp wl Yo pue 0OO'OS ‘SY Buys09 E00s 000'¢¢ sqaeq 000°00'E aarosoy {79q0}9 wT UO Arourypeut sJoyymMy poseyound ay : pue yseg 000‘00'F yove OOT “SY 000‘0g “sy Bur s09 ooo'oo's = ste. Jo sornguoqop Arourypeut go0z ‘Tudy wT uo peseypand ‘xk o00'0r's 3p1g %6 000'F aepuo[eo 04} st read Surjunosoe osoym Auvdutos y “TT “3y syossy, su soriqerT i13. From the following balance sheets prepare fund flow statement : Liabilities 31% Dec. 31% Dec. Assets 31% Dec. 31* Dec. 2003 2004 2003 © 2004 Rs. Rs. Rs. Rs. Share Machinery 50,000 60,000 capital _3,00,000 4,00,000 Furniture 10,000 15,000 Creditors 1,00,000 © 70,000 Stock 85,000 1,05,000 Profit & Debtors —_1,60,000 1,50,000 loss ale 15,000 30,000 Cash 1,10,000 1,70,000 4,15,000 5,00,000 4,15,000 5,00,000 14, “Marginal costing is a valuable aid for managerial decisions” — Discuss. 15. From the following details find out (a) PWV ratio (b) B.E.P. (©) Margin of safety. Sales Rs. 1,00,000; Variable costs Rs. 60,000; Fixed costs Rs. 20,000 and net profit Rs. 20,000. 4 MBA 03 tw 16. Prepare a cost sheet from the following data to find out profit and cost per unit. Raw materials consumed Rs. 1,60,000; Direct wages Rs. 80,000; Factory overheads Rs. 16,000; Selling overheads Rs. 12,000; Unit produced Rs. 4,000; Units sold Rs. 3,600; Office overhead 10% of factory cost and selling price Rs. 100 per unit. SECTION C — (20 marks) (Compulsory). 17. From the following particulars pertaining to assets and liabilities of a company calculate (a) Current ratio (b) Liquid ratio () Proprietary ratio (a) Debt-equity ratio and (e) Capital gearing ratio. Liabilities Rs. Assets Rs. 5,000 equity shares of Land and Rs. 100 each 5,00,000 building —_ 600,000 2,000 8% pref. Plant and shares of Rs. 100 each 2,00,000 machinery 5,00,000 5 MBA 03