Professional Documents
Culture Documents
Dear Students,
SMU MBA FALL-2017 Assignments are available. For Booking Kindly mail us on
kvsude@gmail.com OR call us to +91 9995105420 or S M S your Email ID us in the
following Format On +91 9995105420 we will reach back you with in 24H
SET-I
Q.1] Following information obtained from a manufacturing company:
Direct Material 150000
Office Expenses 120000
Factory Expenses 90000
Total Sales 650000
Prime Cost 450000
15% of the output is in stock
Calculate:
(a) Direct Expenses (b) Factory Cost (c) Cost of Production (d) Cost of Sale (e)Profit
Ans:
Direct materials - 150000
Factory expenses - 90000
Office expenses - 120000
Total sales 650000
Prime cost- 450000
15% of the output is in stock
Solution:
Cost Sheet
Q.2]
Assets Fixed Asset 15,00,000
Current Asset 5,00,000
Ans:
1. Debt ratio = Total liabilities to outsiders/Total assets
=(
Q.3] Present a Vertical Analysis of ABC Ltd based on the following figures, also
interpret the result.
P&L extract for the year ended 31st March, 2017
Particulars Amount
Sales 1500000
Less : Cost of Goods Sold Material 70000
Wages 50000
Factory Overheads 10000
Gross Profit 1370000
Less : Selling & Distribution overheads 20000
Administrative Overheads 15000
Earnings before Interest and Tax 1335000
Less: Interest 35000
Earnings before Tax 1300000
Less: Tax 50000
Net Profit 1200000
Capital Employed 12000000
Ans:
Common-size Statement for the year ended 31st Mar 2017
SET II
Q.1] XYZ ltd has recorded a sale of 60000 units in a year, with a selling
price of Rs 6 per unit. Moreover, the company has recorded a prime cost
and variable overhead to be Rs 3 and Rs 1 respectively. The company had a
fixed cost of Rs 100000.
1. Calculate BEP (in Rupees)
2. Calculate MOS
Ans:
Sales 60,000 units per annum
Selling price Rs.6.00 per unit
Q.2] From the following information and assumption that the balance in hand on 1st Jan 2016
is Rs.1,35,000, prepare a cash budget for January 2016 to June 2016
Month Materials Sales Wages Sales & Production Administrative
Distribution Overhead Overhead
Overhead
January 60900 154000 25000 10000 12000 2500
February 70000 145000 25900 12000 12000 2700
March 61000 123000 23000 15000 12000 2200
April 71000 113000 32000 19000 13000 4000
May 84000 170000 29500 21000 16000 3500
June 87600 155000 25600 24000 16000 3000
Assume that 50% are cash sales. Assets are to be required in Feb. and April. Therefore,
provision should be made for payment of Rs. 26,000 and Rs. 60,000 for the same. An
application has been made to a bank for grant of loan of Rs. 50,000 and it is hoped that it will be
received in the month of May. It is anticipated that a dividend of Rs. 70,000 will be paid in June.
Debtors are allowed 1-month credit. Sales commission @ 3% on sales is to be paid. Creditors
(for goods and overhead) grant one months credit.
Dear Students,
SMU MBA FALL-2017 Assignments are available. For Booking Kindly mail us on
kvsude@gmail.com OR call us to +91 9995105420 or S M S your Email ID us in the
following Format On +91 9995105420 we will reach back you with in 24H