[2] CD–2045

Roll No. ................................... vFkok

(Or)
fuEufyf[kr lwpukvksa ls nsunkj vkorZ vuqikr dh x.kuk
dhft, %

CD–2045 dqy foØ;

`
3,00,000

B. Com. (Part III) EXAMINATION, 2020 udn foØ; 50,000

(Old Course) foØ; okilh 30,000

(Compulsory) izkjfEHkd nsunkj 20,000

Paper Third vafre nsunkj 24,000
MANAGEMENT ACCOUNTING
Calculate debtors turnover ratio from the following
Time : Three Hours
informations :
Maximum Marks : 75
`
Minimum Pass Marks : 25
Total Sales 3,00,000
uksV % lHkh ik¡p iz’uksa d¢ mŸkj nhft,A izR;sd bdkbZ ls ,d iz’u Cash Sales 50,000
djuk vfuok;Z gSA lHkh iz’uksa d¢ vad leku gSaA Sales Return 30,000
Attempt all the five questions. One question from each Opening Debtors 20,000
Unit is compulsory. All questions carry equal marks. Closing Debtors 24,000
bdkbZ&1
bdkbZ&2
(UNIT—1)
(UNIT—2)
1- foŸkh; fooj.k fo’ys”k.k ls vki D;k le>rs gSa \ foŸkh;
2- jksdM+ izokg fooj.k ls vki D;k le>rs gSa \ blds egRo dh
fo’ys”k.k ds egRo dh O;k[;k dhft,A foospuk dhft,A
What do you understand by Financial Statement What do you understand by Cash Flow Statement ?
Analysis ? Discuss the importance of such statement. Explain its importance.

(A-41) P. T. O. (A-41)
 [3] CD–2045 [4] CD–2045

vFkok Prepare a fund flow statement from the following data of

ABC Ltd. :
(Or)
March 31
,- ch- lh- fy- ds fuEufyf[kr vk¡dM+kas ls Q.M cgko fooj.k
2015 2014
rS;kj dhft, % `)
(` `)
(`

31 ekpZ Cash 8,344 4,652

2015 2014 Trade Receivables 12,650 18,170

`)
(` `)
(` Allowances for Bad debts 1,750 1,860
Merchandise 23,875 24,640
jksdM+ 8,344 4,652
Furniture and Fixtures 17,500 12,000
O;kikfjd izkI; 12,650 18,170 Truck 19,000 11,500
Accumulated Depreciation on
v’kks/; _.k ds fy, NwV 1,750 1,860 Trucks 4,500 3,000
Trade Payables 22,122 19,280
O;kikfjd LVkWd 23,875 24,640
Capital 50,000 50,000
QuhZpj ,.M fQDlplZ 17,500 12,000 Retained Earnings (+) Profit
(–) Loss +2,997 –3,178
Vªd 19,000 11,500
A dividend of ` 5,000 was paid in 2014-15. Depreciation
Vªd ij lafpr kl 4,500 3,000
on Furniture and Fixtures amounted to ` 1,200 in 2014-
15. It was credited to Assets A/c.
O;kikfjd ns; 22,122 19,280
bdkbZ&3
iw¡th 50,000 50,000
(UNIT—3)
izfr/kkfjr ykHk (+) ykHk gkfu (–) +2,997 –3,178
3- lhekUr ykxr fof/k ls vki D;k le>rs gSa \ dEiuh fu.kZ;ksa esa
;U= ds :i eas bldh mi;ksfxrk le>kb,A
2014-15 esa ` 5,000 dk ykHkka’k fn;k x;kA QuhZpj o
What do you understand by Marginal Costing ? State its
fQDlplZ ij kl 2014-15 esa ` 1,200 FkkA bls lEifŸk [kkrs usefulness as a tool for corporate decisions.
esa ØsfMV fd;k x;k FkkA
(A-41) P. T. O. (A-41)
 [5] CD–2045 [6] CD–2045

vFkok vFkok
(Or) (Or)
fuEufyf[kr lwpukvksa ls ykHk&ek=k vuqikr] le&foPNsn ,d dkj[kkuk eas 10000 bdkb;ksa ds mRiknu ds fy, O;; ctV
fcUnq] lqj{kk dh lhek rFkk lqj{kk lhek ds izfr’kr dh x.kuk fuEu izdkj fn, x, gSa %
dhft, % izfr bdkbZ
o”kZ I o”kZ II ¼`½
`)
(` `)
(`
lkexzh 70
foØ; 3,00,000 3,60,000
Je 25
LFkk;h ykxr 90,000 1,20,000
ifjorZu’khy mifjO;; 20
ifjorZu’khy ykxr 1,50,000 2,16,000
LFkk;h mifjO;; ¼` 1,00,000½ 10

From the following informations calculate P/V Ratio, ifjorZu’khy O;; 5

B. E. P., Margin of Safety and percentage of Margin of fcØh O;; ¼10% fLFkj½ 13
Safety : forj.k O;; ¼20% fLFkj½ 7

Year I Year II iz’kklfud O;; ¼` 50,000½ 5

`)
(` `)
(` dqy ykxr 155
Sales 3,00,000 3,60,000 (i) 8000 bdkb;ksa ,oa (ii) 6000 bdkb;kas ds fy, mRiknu ds
Fixed Costs 90,000 1,20,000 ctV rS;kj dhft,A
Variable Costs 1,50,000 2,16,000 ;g eku yhft, fd iz’kklfud O;; lHkh Lrjksa ij fLFkj gksaxsA
The expenses budget for production of 10000 units in a
bdkbZ&4 factory are furnished below :
(UNIT—4)
Per Unit
4- ctfVax ls vki D;k le>rs gSa \ ctfVax ds mís’; D;k gSa \ `)
(`
,d izHkko’kkyh ctV iz.kkyh ds vko’;d rRo D;k gSa \ Material 70
What do you understand by Budgeting ? What is the Labour 25
purpose of budgeting ? What are the essentials of an
Variable Overheads 20
effective budgeting system ?

(A-41) P. T. O. (A-41)
 [7] CD–2045 [8] CD–2045

Fixed Overheads (` 1,00,000) 10 Kkr dhft, %

Variable Expenses 5 (i) lkexzh mi;ksx fopj.k
Selling Expenses (10% Fixed) 13 (ii) lkexzh ewY; fopj.k

Distribution Expenses (20% Fixed) 7 (iii) lkexzh ykxr fopj.k

Administrative Expenses (` 50,000) 5 A manufacturing concern which has adopted standard

costing furnishes the following information :
Total Cost 155
Standard :
Prepare a budget for the production of (i) 8000 units and
Material for 80 kg finished products
(ii) 6000 units.
(Price of materials) ` 1.20 per kg
Assume that administrative expenses are rigid for all
levels of production. Actual :
bdkbZ&5 Output 240000 kg
(UNIT—5) Material Used 315000 kg
5- izeki ykxrksa ls vki D;k le>rs gSa \ izcU/k }kjk vius y{;ksa Cost of material ` 3,46,500
dks ikus eas os fdl izdkj lgk;d gksrh gSa \
Calculate :
What do you understand by Standard Costs ? How are
they useful to management in fulfilling its objectives ? (i) Material Usage Variance
vFkok (ii) Material Price Variance
(Or) (iii) Material Cost Variance
,d fuekZ.kh laLFkku ftlus izeki ykxr fof/k viukbZ gqbZ gS]
fuEufyf[kr lwpuk,¡ iznku djrk gS %
ekud %
80 fdxzk- fufeZr eky ds fy, lkexzh
¼lkexzh dk ewY;½ ` 1.20 izfr fdxzk-
okLrfod %
mRiknu 240000 fdxzk-
lkexzh iz;qDr 315000 fdxzk-
lkexzh dh ykxr ` 3,46,500 CD–2045 1,100

(A-41) P. T. O. (A-41)