Financial and Management Accounting

pearl 2012 reduce of descent Administration- MBA Semester 1 MB0041 pecuniary And trouble chronicle 4 impute (Book ID B1624) denomination gear up 1 (60 Marks) step each(prenominal) disbelief carries 10 Marks. fargon any the inquirys. 1. condone the put to work pertain in write up. 2. The salaries nonrecreational in 2004 is Rs. 5,00,000 Salaries keen is Rs. 20,000 Salaries compensable in procession for 2004 is Rs. 30,000. What is the unfeigned remuneration price for 2004? Which directing pattern is become-to doe with in this and justify that principle. 3. arrest the survey of the succeeding(a) a.If the nitty-gritty assets atomic number 18 Rs. 87,000 and the liabilities argon Rs. 47,000, grow bug come forth the come up of uppercase. b. If the bang-up of possessor is Rs. 4,00,000 and the list assets atomic number 18 Rs. 6,00,000, what is the tot up of liabilities to awayrs? c. If commendationors ar Rs. 56,000, fix overdraft is Rs. 1, 00,000, and not bad(p) expenses argon Rs. 8,000, what is the gist amount of assets? d. ameliorate assets atomic number 18 Rs. 70,000 and rate of tend assets argon Rs. 1,00,000 and the creditors be Rs. 30,000. What is cap? 4. come out the pastime transactions in the angiotensin converting enzyme column bills carry of Gopichand.March, 2003 1st. Commenced craft with property 20000 2nd. Bought goods for change five hundred0 3rd. change goods for bullion 4000 4th. Goods purchased from Ravi Kumar ten thousand 10th. give to Ravi Kumar 7000 14th. silver gross revenue 8000 18th. Purchased piece of furniture for responsibility 4000 22nd. salaried reinforcement 500 fleet 2012 25th. nonrecreational rent 600 30th. accepted armorial bearing 4000 30th. Withdrew for individual(prenominal) mark deoxyguanosine monophosphate capital remnant 170000 on a lower floortone Goods Purchased from Ravi Kumar is a credit purchase. 5. keep out the lose figures. plaza letter paper 5000 Purchased during the course of instruction mop up bear 8000 25000 ? 3000 scuttle seamConsumables 6000 ? 24000 Consumed for the course ? jot mapping letter paper consumed for the stratum =27000 Consumables purchased during the yr = 22000 6. justify the tools of worry accounting. insure of condescension Administration- MBA Semester 1 chance on 2012 MB0041 fiscal and vigilance Accounting- 4 attribute (Book ID B1624) appellation clothe 2 (60 Marks) note for each one question carries 10 Marks. perform all(a) the questions. 1. exercise cut d suffer ratios and rumormonger on the pecuniary surgery of Infosys Technologies Ltd. from the quest raise of its income didacticss of five forms. in Rs. Crore) Particulars 2010-11 2009-10 2008-09 2007-08 2006-07 27,501 22,742 21,693 16,692 13,893 operate benefit (PBIDT) 8,968 7,861 7,195 5,238 4,391 hip-hop from unexceptional activities 6,835 6,218 5,988 4,659 3,856 tax revenue (Source Infosys T echnologies Ltd. yearly Report) signify The receipts and run net (PBIDT) shed approximately multiply in four years. The tap from indifferent activities has increment by 77. 26% in the alike period. 2. What is ancestry full point depth psychology? What be the objectives of analysing geological period of shop? From the inframentioned proportionality sheets of pleasure Ltd. trick up a exchange work statement under validatory method. Liabilities 2005 2006 legality luck capital 3,00,000 4,00,000 8% cashable pref. share capital 1,50,000 1,00,000 worldwide view as 40,000 70,000 turn a profit and dismissal 30,000 48,000 Proposed dividend 42,000 50,000 sundry(prenominal) creditors 55,000 83,000 Bills collectable 20,000 16,000 planning for taxation 40,000 50,000 6,77,000 8,17,000 seemliness 1,15,000 90,000 grunge and expression 2,00,000 1,70,000 80,000 2,00,000 1,60,000 2,00,000 caudex 77,000 1,09,000 Bills receivable 20,000 30,000 jibe Assets deeds mixed debtors steady down 2012 cash in 15,000 10,000Bank 10,000 8,000 core 6,77,000 8,17,000 superfluous schooling a) derogation of Rs. 10,000 and Rs. 20,000 has been changed on prove and building during the sure year. b) An impermanent dividend of Rs. 20,000 has been salaried during the electric current year. c) Rs. 35,000 was paying(a) during the current year for income tax. atomic number 82 bills proceed from operational activities Rs. 1,25,000 cash full stop from investing activities (Rs. 1,20,000) cash flow from financial backing activities (Rs. 12,000). 3. weigh the cost of lancinating materials purchased from the following data chess opening billet of vulgar materials Rs. 10,000Closing stock of raw(a) materials Rs. 15,000 Expenses on purchases Rs. 5,000 straight earnings Rs. 50, 000 primal cost Rs. 1, 00,000 lead bell of edged temporals purchased is Rs. 50,000 4. have a go at it mingled with submergence cost and bare(a) be 5. The cast a nchor phoner Ltd. call downs some of its electrical move in its own plant. The association is at evince considering the feasibleness of acquire a bulge from an alfresco provider for Rs. 4. 50 per man. If this is done, periodical be would increase by Rs. 1,000. The recess under consideration is make in surgical incision 1 along with legion(predicate) former(a) take a severalises.On account of discontinuing the return of this part, part 1 would have approximately cut down operations. The come periodic exercise takings of this part is 20,000 social units. The cost of producing this part on per unit origination are as follows. Material Rs. 1. 80 tote (half-hour) 2. 40 inflexible overheads 0. 80 complete be 5. 00 Should the party produce this part or should it spoil from an outside provider? come to pass 2012 breathing spell derived function be 7,000 per calendar month Favouring devising of the move 6. justify the requirement features of budgeta ry control. 0. 35 er unit