No. of Printed Pages : 3 MMPC–004
MASTER OF BUSINESS ADMINISTRATION (MBA)
Term-End Examination
June, 2024
MMPC–004 : ACCOUNTING FOR MANAGERS
Time : 3 Hours Maximum Marks : 100
(Weightage : 70%)
Note : Attempt any five questions. All questions carry equal marks.
1. Explain the following:
(a) Business Entity Concept
(b) Continuity Concept
(c) Accrual Concept
(d) Materiality Concept
2. What is a Balance Sheet? Describe the contents of a Balance Sheet and discuss how they are classified.
3. What is a Cash Flow Statement? Discuss the features, benefits, and objectives of a Cash Flow Statement. Describe the various items included in calculating cash flow from investing activities.
4. What is Activity-Based Costing (ABC)? Discuss the features and objectives of Activity-Based Costing. Describe the process of implementation of an Activity-Based Costing system.
5. Explain the following:
(a) Performance Budgeting
(b) Zero-Based Budgeting
6. Briefly discuss the concept of Ratio Analysis. Explain the significance and purpose of Efficiency (Activity) Ratios and describe the various Activity Ratios.
7. What is Forensic Accounting? Describe the Fraud Triangle and explain the role of pressure and opportunity in perpetuating fraud.
8. From the following information:
| Period | Sales (₹) | Profit (₹) |
|---|---|---|
| Period 1 | 50,000 | 10,000 |
| Period 2 | 75,000 | 20,000 |
Calculate:
(a) P/V Ratio
(b) Fixed Cost
(c) Break-even Sales Volume
(d) Sales required to earn a profit of ₹15,000
(e) Profit when sales are ₹40,000
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