Download JNTUH (Jawaharlal Nehru Technological University Hyderabad) MBA (Master of Business Administration) 3rd Semester (Third Semester) R17 2018 Dec 743AQ Strategic Management Accounting Previous Question Paper
JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD
MBA III Semester Examinations, December - 2018
STRATEGIC MANAGEMENT ACCOUNTING
Time: 3hours Max.Marks:75
Note: This question paper contains two parts A and B.
Part A is compulsory which carries 25 marks. Answer all questions in Part A. Part B
consists of 5 Units. Answer any one full question from each unit. Each question carries
10 marks and may have a, b, c as sub questions.
PART - A 5 ? 5 Marks = 25
1. a) What is Financial accounting? [5]
b) Explain normal losses and abnormal losses. [5]
c) Discuss Profit planning. [5]
d) What is the need for inter-firm comparison? [5]
e) Explain Material variance. [5]
PART - B 5 ? 10 Marks = 50
2. Explain various differences between financial accounting and cost accounting. [10]
OR
3. What do you mean by management accounting? How it is useful for managers? [10]
4. What do you mean by cost? Explain various elements of cost. [10]
OR
5. What do you mean by elements of cost? Explain in detail and how these elements
are presented in the form of a cost sheet. [10]
6. Explain the applications of Marginal costing in terms of cost control. [10]
OR
7. A radio manufacturing company finds that while it costs Rs. 6.25 to make a component,
the same is available at market for 5.75 with an assurance of continued supply. The
break cost is
Rs.
Material 2.75
Labour 1.75
Variable expences 0.50
Fixed Expences 1.25
Total 6.25
a) Should you make/buy? Give reasons.
b) What would be your decision if the supplier offered the component at Rs. 4.85 each?
[10]
R17
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Code No: 743AQ
JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD
MBA III Semester Examinations, December - 2018
STRATEGIC MANAGEMENT ACCOUNTING
Time: 3hours Max.Marks:75
Note: This question paper contains two parts A and B.
Part A is compulsory which carries 25 marks. Answer all questions in Part A. Part B
consists of 5 Units. Answer any one full question from each unit. Each question carries
10 marks and may have a, b, c as sub questions.
PART - A 5 ? 5 Marks = 25
1. a) What is Financial accounting? [5]
b) Explain normal losses and abnormal losses. [5]
c) Discuss Profit planning. [5]
d) What is the need for inter-firm comparison? [5]
e) Explain Material variance. [5]
PART - B 5 ? 10 Marks = 50
2. Explain various differences between financial accounting and cost accounting. [10]
OR
3. What do you mean by management accounting? How it is useful for managers? [10]
4. What do you mean by cost? Explain various elements of cost. [10]
OR
5. What do you mean by elements of cost? Explain in detail and how these elements
are presented in the form of a cost sheet. [10]
6. Explain the applications of Marginal costing in terms of cost control. [10]
OR
7. A radio manufacturing company finds that while it costs Rs. 6.25 to make a component,
the same is available at market for 5.75 with an assurance of continued supply. The
break cost is
Rs.
Material 2.75
Labour 1.75
Variable expences 0.50
Fixed Expences 1.25
Total 6.25
a) Should you make/buy? Give reasons.
b) What would be your decision if the supplier offered the component at Rs. 4.85 each?
[10]
R17
8. ?The method of costing depends on the nature of product, production methods and
specific business c ondit i ons?. Explain this statement. [10]
OR
9. What do you understand by the term break even analysis and how does this help in
business decisions? [10]
10. Define standard costing? Describe the limitations of standard costing? [10]
OR
11. Calculate all labour variances with the help of following information-
?Standard
Number in standard gang Men 20 women 10
Standard wages rate per hour 9.00Rs. 8.00Rs.
Standard gang hours in a week 40 hours
Standard output per gang hour 50 units
?Actual
Number in actual gang Men 16 women 14
Actual wages rate per hour 10.00Rs. 5.00Rs.
Actual gang hours paid for 40 hours
Actual gang hours worked 39 hours
Abnormal Idle time 1 hour
Actual output 2400 units [10]
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This post was last modified on 23 October 2020