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Accounting For Managers MBA (1st Sem)

The document is an exam for an MBA accounting course. It contains 5 short answer questions about topics like IFRS, depreciation methods, cash flow analysis, and liquidity ratios. It also contains two longer questions about financial accounting and preparing a fund flow statement. Students must answer the compulsory Question 1 along with two other questions of their choice.

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Nikhil Kumar
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2K views1 page

Accounting For Managers MBA (1st Sem)

The document is an exam for an MBA accounting course. It contains 5 short answer questions about topics like IFRS, depreciation methods, cash flow analysis, and liquidity ratios. It also contains two longer questions about financial accounting and preparing a fund flow statement. Students must answer the compulsory Question 1 along with two other questions of their choice.

Uploaded by

Nikhil Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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KIIT COLLEGE OF ENGINEERING

SESSIONAL EXAMINATIONS, NOV. 2019


MBA-1st Sem.
Sub. : Accounting for Managers M.M: 30
Code: 19IMG21C5 Time: 2:00 Hrs.
Note: Q.1 is compulsory. Attempt any two questions out of remaining four. Each question carries
equal marks.

Q.1. Write Short notes on the followings:


a) IFRS (International Financial Reporting System)
b) Straight Line Method of Depreciation
c) Importance of Cash Flow Analysis
d) Matching Concept
e) Liquidity Ratio
Q. 2. What do you understand by financial Accounting? Discuss the nature and scope of financial
accounting.
Q.3 From the following Balance Sheet of Hari & Brothers Limited you are required to calculate
Liquidity Ratio for ascertaining short term capacity to manage short term obligation of the firm.

Liabilities Amount (Rs.) Assets Amount (Rs.)


30,000 equity share @ Rs. 10 each 3,00,000 Building 2,50,000
7% Debenture 1,50,000 Machinery 2,10,000
Reserve & Surplus 80,000 Furniture 40,000
Sundry Creditors 30,000 Stock 60,000
Bills Payable 50,000 Sundry Debtors 30,000
Bank Overdraft 2,000 Marketable Securities 18,000
Outstanding Rent and Taxes 10,000 Prepaid Expenses 2,000
Outstanding Wages and Salaries 8,000 Cash and Bank Balance 20,000
6,30,000 6,30,000

Q.4. What is a Fund Flow Statement? Discuss the procedure of preparation of fund flow statement.
Q.5 Explain different methods of Depreciation with suitable examples.

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