MANAGEMENT ACCOUNTING
UNIT – 1: INTRODUCTION
MARKS – 4
1.
Limitation of management accounting. 2018, 2015
2.
Scope of management accounting. 2017
3.
Tools of management accounting. 2016
4.
Tools of Management accounting. 2019
MARKS – 14
1.
What do you mean by management accounting? How does management accounting
differ from cost accounting? 2018
2.
Explain the various characteristics of management accounting. Discuss the
various tools and techniques of management accounting. 2018
3.
Define management accounting. Discuss its functions and limitations. 2017
4.
“Management accounting is concerned with those accounting data and information,
which are useful to management.” Elucidate the statement. 2017
5.
“Management accounting has been evolved to meet the need of management.”
Explain this statement. 2016
6.
“Management accounting is nothing more than the use of financial information
for management purposes.” Explain this statement and clearly distinguish
between financial accounting and management accounting. 2016
7.
“Management accounting aims at providing financial results of the business to
the management for taking decisions.” Explain by bringing out the advantage of
management accounting. 2015
8.
Explain the features of management accounting. What are the tools which make it
useful for the management? 2015
9.
“Management Accounting is nothing more than the use of financial information
for management purposes.” Explain the statement and clearly distinguish between
financial accounting and Management Accounting. 2019
10.
Discuss, in detail, the functions of management accounting. 2019
UNIT – 2: CASH FLOW STATEMENT
MARKS – 4
1.
Funds Flow statement. 2018
2.
Operating activities. 2017
3.
Funds from operation. 2016
4.
Cash flow statement. 2015
MARKS – 14
1.
What is cash flow statement? How is it prepared? Distinguish between a cash
flow statement and a cash book. 2018
2. Distinguish between the following:
- Funds Flow Statement and Income Statement.
- Funds Flow Statement and Balance sheet. 2017
3.
a. What do you mean by cash flow statement? Explain the objective of cash flow
statement.
b. Distinguish between cash flow statement
and funds flow statement. 2016
4.
Discuss the importance of fund flow statement. How do you determine whether a
particular change is in the nature of a source or of an application of fund?
2015
5.
Define the term fund flow. What are the purposes of preparing Funds Flow
Statement? Write four limitations of Funds Flow Statement. 2019
UNIT – 3: ABSORPTION & MARGINAL COSTING
MARKS – 4
1.
Break-even point. 2018
2.
Profit-volume ratio. 2018, 2017
3.
Contribution 2018
4.
Differential costing. 2016
5.
Cost-volume profit relationship. 2016
6.
Cost-volume profit analysis. 2015
7.
Assumptions of break even analysis. 2015
8.
Differential cost. 2019
9.
Overhead. 2019
10.
Make or buy decision. 2019
MARKS – 14
1.
Define marginal costing. What are the advantages and disadvantages of marginal
costing? 2018
2.
What do you mean by Marginal Costing? Discuss its usefulness and limitations.
2017
3.
Define marginal costing and discuss its contributions to the management in
decision making. 2016
4.
“Marginal costing is a very useful technique to management for cost control,
profit planning and decision making.” Explain. 2015
5.
“Marginal costing is a very useful technique to management for cost control,
profit planning and decision making” Explain. 2019
UNIT – 4: BUDGETING FOR PLANNING AND CONTROL
MARKS – 4
1.
Production Budget. 2017
2.
Profit-volume graph. 2017
3.
Budgetary control. 2016
4.
Performance Budgeting. 2016
5.
Zero-base budgeting. 2019
6.
Performance budgeting. 2019
MARKS – 14
1.
Define the budgetary control. Explain the objectives and limitations of
budgetary control. 2018
2.
Define the terms Budget and Budgetary control. Explain in detail the
classification of budgets according to (i) Time, (ii) Function and (iii)
Flexibility. 2017
3.
What is sales budget? How it is prepared? Distinguish between sales budget and
production budget. 2016
4.
What do you mean by cash budget? What are its advantages? How is it prepared?
2015
5.
Explain the meaning and objectives of sales budget. Distinguish between sales
budgets and production budgets. 2019
 5th Semester for Upcoming exam 2021){kind=link}