Rajiv Gandhi University of Health Sciences, Karnataka
VI semester Bachelors in Hospital Administration Degree Examination — OCT-2019
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Time: Three Hours
Max. Marks: 80 Marks
Cost and Management Accounting
Q.P. CODE: 1321
(QP contains Two pages)
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Your answers should be specific to the questions asked.
Draw neat, labeled diagrams wherever necessary
LONG ESSAYS (Answer any Two) 2 x 10 = 20 Marks
- What is Management accounting? Explain Fund flow analysis and Cash flow analysis.
- What is budgeting? Explain different kinds of budget.
- The following information are related to a company: Current assets - Rs.15,00,000; Opening stock - Rs.2,00,000; Closing stock - Rs.3,50,000; Cost of goods sold - Rs.23,00,000; Gross Profit - Rs.3,00,000; Indirect expenses — Rs.40,000; Equity shares - 13,00,000; 10% Preference share capital - Rs.5,00,000; 12% Debentures - Rs.6,00,000; Current Liabilities - Rs.5,00,000; General Reserve - Rs.3,00,000. You are required to find out: (a) Current Ratio (b) Quick Ratio (c) Stock Turnover Ratio (d) Debt- Equity Ratio and (e) ROI.
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SHORT ESSAYS (Answer any Eight) 8 x 5 = 40 Marks
- Explain the scope and uses of cost accounting.
- Explain the classification of overheads.
- What are the uses of Ratio analysis?
- Explain marginal costing.
- Write a note on cost variance analysis.
- Briefly explain NPV and IRR.
- Briefly explain the inventory control systems.
- The following are the details of the Spare part of Sri Ram Mills. 2014 November 01 - Opening Stock =-Nil November 01 - Purchases - 100 units @ Rs.30 per unit November 15 - Issued for consumption — 50 units December 02 - Purchases - 200 units @ Rs.40 per unit December 15 - Issued for consumption — 100 units December 20 - Issued for consumption — 100 units Find out the value of stock as on 31.12.2014 if the company follows FIFO method.
- A company has three production departments and two service departments. For a month, the departmental distribution summary has the following totals:
The expense of the service departments is charged out on a percentage basis as under:A Rs. B Rs. C Rs. Production department 900 800 600 Service department 334 400
You are required to show the apportionment under repeated distribution method.Service departments Production departments Service departments A B C A B A 20% 40% 30% 10% B 40% 20% 20% 20% - During the year 2014 Sparsh Pvt Ltd earned a profit of Rs.4,20,000 after adjusting the following: Preliminary expenses written off — Rs.15,000 Discount on debentures written off — Rs.22,000 Depreciation written off — Rs.11,000 Provision for bad debts - Rs.1,000 Salaries - Rs.10,000 Profit on sale of fixed assets - Rs.12,000 Loss on sale of investments - Rs.4,000 Proposed dividend - Rs.55,000 Transfer to debenture redemption fund - Rs.23,000 Dividend received - Rs.4,000 Calculate funds from operation.
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SHORT ANSWERS (Answer any ten) 10 x 2 = 20 Marks
- What is meant by Standard costing?
- What is meant by Labour turnover?
- What is meant by Business risk?
- What is meant by fringe benefits?
- What is meant by service costing?
- What is cost centre?
- What is meant by fund flow analysis?
- What do you mean by Capital budgeting?
- What is meant by idle time?
- Give the meaning of financial accounting.
- What is overhead?
- What do you mean by Payback period?
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This download link is referred from the post: RGUHS BHA Last 10 Years 2012-2022 Question Papers || Rajiv Gandhi University of Health Sciences
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