CHRIST (Deemed to be University), Bengaluru - 560029

School/Department of Business and Management

END SEMESTER EXAMINATION - April 2024
UG IV Semester

Programme Name: BBAHBBAFIB/BBAT Max. Marks: 50

Course Name: Cost and Management Accounting Time: 2 Hrs
Course Code: BBA431

General Instructions:
" All rough work should be done in the answer script. Do not write or scribble in the question
paper except your register number.
" Verify the Course code / Course title &number of pages of questions in the question paper.
"Make sure your mobile phone is switched off and placed at the designated place in the hall.
" Malpractices will be viewed very seriously.
"Answers should be written on both sides of the paper in the answer booklet. No sheets should
be detached from the answer booklet.
"Answers without the question numbers clearly indicated will not be valued. No page should
be left blank in the middle of the answer booklet.
Course Outcomes (COs):
The students will able to
CO1 Interpret the relevant theories of cost and management accounting and prepare cost
sheet and quotations
CO2 Ascertain Material and Labour cost
CO3 Ascertain, allot, and apportion of the overheads
CO4 Assess and interpret the financial statements for managerial decision making
COS Examine and understand management reports
SECTION A Total marks: 3 x 5= 15

Q.No Answer All questions MarksCO RBTL

a) From the following particulars, find out the selling price per unit if 5 CO3 L2
Breakeven point is to be brought down to 9,000 units:
Variable cost per unit Rs.75/
Selling price per unit Rs.100/
Fixed expenses Rs.2, 70,000/-.

(OR)
b) From the following information, interpret the result of operations of
manufacturing concern using trend percentage :
2020 2021 2022 2023
100 90 130 160
Sales(net)
Less: Cost of Goods Sold 50 60 70 90
Gross Profit 50 30 60 70
Less: Operating expenses 8 12 16 CO4 L2
5
Net Operating Profit 42 22 48 54
Less: Taxes 12.6 6.6 12 13.5
Profit after Tax 29.40 15.40 36 40.50

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 a) Prepare a flexible budget for production at 80 per cent and 100 per CO4 L3
cent activity on the basis of the following information :
Production at 50% capacity 5000 units
Raw materials Rs.80 per unit
Direct labour Rs.50 per unit
Direct expense Rs.15 per unit
Factory expenses Rs.50,000 (50% fixed)
Administration expenses Rs.60,000 (60% variable)

(OR)
b) "How does the Halsey Wage Plan determine worker compensation
based on the statement 'Workers receive a guaranteed base wage
plus abonus for exceeding standard productivity levels"? Discuss its
implications on labour motivation and efficiency in a manufacturing
setting."
5 CO2 L3
a) Explain the process of report writing to management. 5 COs L4
(OR)

b) Explain the various types of reports to be sent to different levels of 5 COS L4

Management of a firm.

Section-B Total Marks: 2x 10 =20

Q. Answer All Questions Marks CO RBT
No
a) From the following Income Statement of X Ltd. Prepare a 10 CO4 L4
Comparative Income Statement and Interpret the results :
Amount in lakhs Rs.
Particulars 31-3-2021 31-3-2022
Net Sales 1,370| 1,442
Cost of goods sold 838 926
Gross Proft 532 516

Operating Expenses 92
Administrative expenses 94
Selling Expenses 188 282 182 274
250| 242
Operating profit
Add: Other income; Dividend 44 50
294 292
less: other deduction-Interest paid 44 44
Net profit before tax 250 248
less: Income tax 124 124
Net profit after tax 126| 124
(OR)
b) "Discuss the concept of a flexible budget in managerial accounting. Provide
examples to illustrate its practical application in decision-making processes 10 CO4 L4
within organizations."
5 a) From the following information of SNV Ltd for the year ending 31st 10 CO3 L4
March 2024 examine the details from the point of view of
BBA431_Page 2 of 4
 ().Solvency position (3ratios) (i). Profitability position (3 Ratios).
Also, comment on the condition of the business.

Liabilities Rs Assets Rs
Equity share capital |12,00,000 Plant and Machinery 10,00,000
8% preference capital 8,00,000 Land and Building |10,00,000
5% Debenture 5,00,000 Furniture 6,00,000
General reserve |1,00,000 Stock in Trade 6,00,000
profit and Loss account 2,00,000 Bills receivable 2,00,000
Sundry Creditors 9,00,000 Debtors 3,80,000
Provision for Taxation 50,000 Cash in hand 20,000
Bank Overdraft 50,000
Total 38,00,000 Total 38,00,000

To Opening Stock 4,00,000)By Sales 21,00,000

Purchases 16,00,000By Closing Stock 6,00,000
Gross profit 7,00,000
27,00,000 27,00,000
To Trading expenses 4,10,000By Gross profit 7,00,000
To Net profit 3,00,000By Interest 10,000|
7,10,000 7,10,000|

(OR)
by Prepare a cash budget for the three months ending 30th June 2023 10 CO5 L5
from the information given below
Month sales (Rs) materials (Rs) wages (Rs) loverheads (Rs)
February 14,000 9,600 3,000 1,700
March 15,000 9.000| 3,000 1,900
April 16,000 9,200) 3,200| 2,000
May 17,000) 10,000 3,600 2,200
June 18,000 10,400 4,000| 2,300|
Additional Information's:
Sales and debtors: 10% of sales are on cash, 50% of thecredit
sales are collected next month and the balance in the following
month.
Creditors; Materials 2 months; Delay in payment of Wages 1/4
month, overheads 1/2 months
Cash and b¡nk balance on 1st April 2023 is expected to be
Rs.6,000
iv. Other relevant information is:
The plant and machinery will be installed in February 2023 at
Rs.96,000.The monthly instalment of Rs.2,000 is payable from
April onwards.
Drvidend at 5% on the Preference share capital of Rs.2,00,000
will be paid on 1st June
Advance to be received for the sale of vehicle Rs.9,000 in June
pividends from investments amounting to Rs.1,000 are expected
to be received in June
The income tax advance to be paid in June is Rs.2,000
BBA431 Page 3 of 4
 Section - C(Case Study)
Compukory (Question
Ix 15 15
Marks CO RBTL
Q.No 6
Cash Flow Statement
Given below are the balance sheets of Glow Ltd. as on 3|-03-2022
and 2023
2022 2023
Particulars Rs. Rs.
Fquity capital 2,00,000 3,00,000
Kong term loan 1,00,000 1,00,000
ereditors 1,50,000 2,00,000
Bills payable 2,00,000 3,00,000
15 COS LS
|Retaincd Earmings 1,80,000 2,00,000
Total 8,30,000 11,00,000
Cash 60,000) 30,000
Kiock 1,20,000 1,90,000
Bebtors 80,000 120,000
Koodwill 2,00,000 1,50,000
Plant and machinery 1,00,000} 2,00,000
Building 2,00,000| 4,00,000
Furniture 70,000 10,000
Total 8,30,000 11,00,000
Additional Information:
Operating expenses include depreciation of Rs.80,000
and amortization of goodwill Rs.50,000
i A
machinery has been sold for Rs. 15,000. The written
down value of the Machine was Rs.40,000 and
Rs.20,000 depreciation is charged on the same in 2023.
During the year, the plant and machinery were
purchased for Rs.1,40,000 and the building for
Rs.2,60,000.
Equity shares issued for cash Rs.1,00,000
Furniture sold for cash Rs.60,000
vi. Dividend paid Rs. 80,000 in 2023.
vii. Net profit for the year 2023 was Rs. 1,00,000.
Prepare a cash flow statement for the year ending 31-03-2023

RevisedBloom's Taxonomy (RBT) Levels:

LI- Remembering L2-Understanding L3-Applying
4-Analysing LS- Evaluating L6- Creating

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