Assignment - DMBA104 - MBA1 2 - Set-1 and 2 - Sep - 2023

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Directorate of Online Education

Please read the below instructions carefully before proceeding further:

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Copy), and submit them through the Learning Management System (LMS) Portal
 Average of both assignments’ marks scored by you will be considered as Internal
Assessment Marks.
 Answers for 10-mark questions should be approximately 400-500 words.
 Completed assignments must be typed and formatted neatly and soft copies should
be uploaded on or before the submission cut-off date.
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individually. Ensure that you answer all questions according to the marks allocated
(not more than 400-500 words for a 10-mark question). The total page limit shall not
exceed 12 pages of A-4 size.
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Roman font with the size of 12 and the document to be aligned with Justified.
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 If the learner submits the wrong assignment or wants to resubmit, it can be done on
or before the cut-off date, and the last submission will be considered for evaluation.

ASSIGNMENT

SESSION AUG/SEP 2023


PROGRAM MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER I
COURSE CODE & NAME DMBA104- FINANCIAL AND MANAGEMENT ACCOUNTING
CREDITS 4
NUMBER OF ASSIGNMENTS & 02
MARKS 30 Marks each

Note: Answer all questions. Kindly note that answers for 10 marks questions should be approximately of
400 - 450 words. Each question is followed by evaluation scheme.

Q.No Assignment Set – 1 Marks Total Marks


Questions
1. Explain different types of accounting concepts in detail. 10 10
2. Write a detailed note on different types of subsidiary books and their importance 5 +5 10
in recording accounting transactions. Also demonstrate specimen of any 2 types
of subsidiary books.
3. For the following balances extracted from a trial balance, prepare a trading 2+8 10
account.
Particulars Amount in Rs.
Stock on 1-1-2022 70700
Returns inwards 3000
Returns outwards 3000
Purchases 102000
Debtors 56000
Creditors 45000
Carriage inwards 5000
Carriage outwards 4000
Import duty on materials received from 6000
abroad
Clearing charges 7000
Rent of business shop 12000
Royalty paid to extract materials 10000
Fire insurance on stock 2000
Wages paid to workers 8000
Office salaries 10000
Cash discount 1000
Gas, electricity, and water 4000
Sales 250000
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Q.No Assignment Set – 2 Marks Total Marks


Questions
4. Following is the balance sheet for the period ending 31st March 2018 and 2019. 10 10
If the current year’s net loss is Rs.38,000, calculate the cash flow from operating
activities.
31st MARCH
2018 2019
Short-term loan to employees 15,000 18,000
Creditors 30,000 8,000
Provision for doubtful debts 1,200 -
Bills payable 18,000 20,000
Stock in trade 15,000 13,000
Bills receivable 10,000 22,000
Prepaid expenses 800 600
Outstanding expenses 300 500
5. Define Marginal Costing. Discuss in detail the assumptions and limitations of 2+8 10
Marginal Costing.
6. Define budgetary control? Elaborate essential features of budgetary 10 10
control.

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