Download RGUHS MHA (Master of Health Administration) 2019 April 1st Sem 8714 Hospital Administration Accounting In Health Care Previous Question Paper

Rajiv Gandhi University of Health Sciences
I Semester M.H.A Degree Examination - APRIL-2019
[Time: 3 Hours]
[Max. Marks: 100]
HOSPITAL ADMINISTRATION
Accounting in Health Care
Q.P. CODE: 8714
Your answers should be specific to the questions asked. Draw neat, labeled diagrams wherever
necessary.
LONG ESSAY
1 X 20 = 20 Marks
1.
From the following data calculate
i)
Current Ratio
ii)
Quick Ratio
iii)
Stock Turnover Ratio
iv)
Operating Ratio
v)
Rate of Return on Equity capital
Balance Sheet on 31.03.2016
Liabilities
Amount
Assets
Amount
Equity capital (Rs. 10 each
1000000
Plant and Machinery
640000
Profit loss account
368000
Land and Building
80000
Creditors
104000
Cash
160000
Bills payable
200000
Debtors 360000
Other current liabilities
20000
Less: RBD 40000
320000
Stock
480000
Prepaid Insurance
12000
1692000
1692000
Income Statement for the year 31st March, 2016
Sales
4000000
Less:- Cost Goods Sold
3080000
Gross Profit
920000
Less:- Operating Expenses
680000
Net Profit
240000
Less:- Income Tax
120000
Profit after tax
120000
Balance of Debtors on 01.04.2015 Rs. 300000
Balance of Stock on 01.04.2015 Rs. 400000
SHORT ESSAY (Answer any Seven)
7 X 10 = 70 Marks
2.
Explain fixed assets.
3.
Factors influencing pricing of Hospital services
4.
Analysis of financial statements
5.
Leasing and Installment purchase
6.
Activity based costing
7.
Capital and revenue expenses
8.
Inventory valuation
9.
Accounting concepts and conventions
SHORT ANSWERS (Answer any Five)
05 X 02 = 10 Marks
10.
Cost center and cost units
11.
Variable expenses and Fixed expenses
12.
Journal and Ledger
13.
Budgetary control
14.
Internal control
15.
Overheads
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