Download PTU BBA 2020 March 3rd Sem 76657 Cost And Management Accounting Question Paper

Download PTU (I.K. Gujral Punjab Technical University Jalandhar (IKGPTU) BBA (Bachelor of Business Administration) 2020 March 3rd Sem 76657 Cost And Management Accounting Previous Question Paper

1 | M-76657 (S12)-1233

Roll No. Total No. of Pages : 02
Total No. of Questions : 09
BBA (2018 Batch) (Sem.?3)
COST & MANAGEMENT ACCOUNTING
Subject Code : BBA303-18
M.Code : 76657
Time : 3 Hrs. Max. Marks : 60

INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks
each.
2. SECTIONS-B consists of FOUR Sub-sections : Units-I, II, III & IV.
3. Each Sub-section contains TWO questions each, carrying TEN marks each.
4. Student has to attempt any ONE question from each Sub-section.

SECTION-A
l. Write short note on the following :
A. Explain three merits of management accounting.
B. What is margin of safety?
C. Discuss the significance of liquidity ratio.
D. Define Contribution.
E. Discuss in detail benefits of ideal costing system.
F. Define Material Cost Variance.
G. How will you calculate profit volume ratio?
H. What do you mean by current ratio?
I. How will you calculate P/V ratio?
J. Define Imputed Cost.
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1 | M-76657 (S12)-1233

Roll No. Total No. of Pages : 02
Total No. of Questions : 09
BBA (2018 Batch) (Sem.?3)
COST & MANAGEMENT ACCOUNTING
Subject Code : BBA303-18
M.Code : 76657
Time : 3 Hrs. Max. Marks : 60

INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks
each.
2. SECTIONS-B consists of FOUR Sub-sections : Units-I, II, III & IV.
3. Each Sub-section contains TWO questions each, carrying TEN marks each.
4. Student has to attempt any ONE question from each Sub-section.

SECTION-A
l. Write short note on the following :
A. Explain three merits of management accounting.
B. What is margin of safety?
C. Discuss the significance of liquidity ratio.
D. Define Contribution.
E. Discuss in detail benefits of ideal costing system.
F. Define Material Cost Variance.
G. How will you calculate profit volume ratio?
H. What do you mean by current ratio?
I. How will you calculate P/V ratio?
J. Define Imputed Cost.
2 | M-76657 (S12)-1233

SECTION-B
UNIT-I
2. Define Management Accounting. Discuss in detail objectives of cost accounting. Explain
difference between management accounting and cost accounting.
3. What is the purpose of ratio analysis? Explain with the help of example activity, current
and growth ratios.
UNIT-II
4. The following data is obtained from the books of manufacturing concern :
Men Women
Number in the standard gang 24 14
Standard rate per hour Rs. 8 Rs. 7
Number in the actual gang 18 16
Actual rate per hour Rs. 9 Rs. 6
During a week, 2 hour were lost due to power failure and work was actually done for 40
hours. Calculate labour mix variance and idle time variance.
5. Define financial statement analysis. Discuss in detail methods and types of financial
analysis.
UNIT-III
6. Define the concept of budgetary control. Discuss in detail objectives of budgetary control
and essentials of an effective budgetary control system. How to prepare sales budget
explain with the help of example. Describe the advantages and disadvantages of
budgetary control.
7. Discuss in detail zero base budgeting and material budget.
UNIT-IV
8. What do you mean by marginal costing? Explain with the help of example managerial
applications of marginal costing.
9. Discuss in detail advantages and uses of CVP analysis with the help of example.


NOTE : Disclosure of Identity by writing Mobile No. or Making of passing request on any
page of Answer Sheet will lead to UMC against the Student.

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