MGUSDE 2112 (Pages : 3) M.B.A. DEGREE EXAMINATION, APRIL/MAY 2006 Faculty of Management Studies ‘Semester I—Paper ACCOUNTING FOR MANAGEMENT » . 2004 admissions 60 Marks Time : Three Hours ‘Maximum } 2003 admissions 75 Marks Prior to 2008 admissions : 100 Marks Section A Answer any five questions. Write short notes on = 1. Importance of accounting in business. ‘Dual aspect concept. Journal Benefits of computerized accounting system. pee Earnings per share. . . Variance Analysis. Job order Costing. Performance Budgeting. eae (15 / 20 / 25 marks) Section B Answer any five questions. 9. What is the basic difference between basic accounting concepts and fundamental conventions of accounting ? Or - : 10. What is Balance Sheet ? How is it different from Trial Balance ? 11. Describe various sources of information useful for ratio analysis. Or 12. When and why is it necessary to allocate overhead costs ? 13. How is break-even volume affected by changes in (a) non-variable costs and (b) price per unit. Or 14. What is the difference between common size analysis and common base year analysis ? 15. Discuss Du Pont Analy: ‘Turn over2 MGUSDE 2112 16. At the end of 20X1 the balances in the various accounts of Mahaveer Ltd. are as follows.:— Rs, in million * Accounts Balance Equity capital os 90 Preference capital a 20 Fixed assets (net) a 150 Reserves and surplus wo 50 Cash and Bank . 20 s Debentures (secured) o 60 Marketable securities 40 - ‘Term loans (secured) - 70 Receivables 70 Short-term bank borrowing (unsecured) . 40 Inventories o 10 ‘Trade Creditors . 30 Provisions 10 Pre-paid expenses o 10 Classify the accounts into assets and liabilities. Prepare the Balance Sheet of Mahaveer Ltd. 17. A Company provides the following information. Determine various variances :-— Budgeted Actual Rs. Rs, Sales oe 3,009,000 3,20,000 Less : Cost of goods sold 2,55,000 2,70,000 Gross Margin -* 45,000 49,600 Less : Selling and Administrative Expenses - 15,000 16,000 Income before interest and taxes . 30,000 33,600 Other Information Sales Volume (Units) 1,500 1,600 Unit Margin: Rs. 30 Rs. 31 Direct Material "10 kg/unit 35,600 kg Junit . @ Rs, 10/kg. @ Rs. L/kg. Direct labour a 5 brsJunit 7,500 hrs. @Rs. 8 ph @Rs. 7.50 ph, Overhead cost . Rs. 15,000 + Rs. 43.650 Rs. 20 per unit * TX3 MGUSDE 2112 18, What are all the problems in analysing financial statements. (25/30/40 marks) Section C (Compulsory) 19. The following information is available for Sortex International Selling price per unit = Rs. 20 Variable cost per unit = Rs, 12 Total fixed costs = Rs, 560,000 (a) What is the break-even output ? (b) What is the profit earned when the output is 1,00,000 units ? (c) What should be the output to achieve a target profit of Rs. 4,00,000 ? (a) What is the break-even sales in rupees ? (10/1244 / 17% marks) 20. QED Electronics company had the following transactions during April while conducting its television and stereo repair business (a) (b) OF @) fe) ( (B) th) @ @ rs) Anew repair truck was purchased for § 19,000. Parts with a cost of $ 1,600 were received and used during April. Service revenue for the month was $ 33,400 but only $ 20,500 was cash sales. Typically, only 95 % of sales on account are realised. Interest expense on loans outstanding was $ 880. Wage costs for the month totaled $ 10,000 ; however, $ 1,400 of this had not yet been paid to the employees. Parts inventory from the beginning of the month was depleted by $ 2,100. Utility bills totaling $ 1,500 were paid. $ 700 of this amount-was associated with March's operations. Depreciation expense was $ 2,700. Selling expenses were $ 1,900. A provision for income taxes was established at $ 2,800 of which $ 2,600 had been paid to the federal Government. Administrative and miscellaneous expenses were recorded at $ 4,700. ‘You are required to prepare a detailed April Income Statement. (10 / 12% / 17% marks)MGUSDE 2113 @ages : 2) Time ee eee M.B.A. DEGREE EXAMINATION, APRIL/MAY 2006 Faculty of Management Studies Semester I—Paper II—BUSINESS COMMUNICATION 2004 admissions : 60 Marks ‘Three Hours Maximum } 2008 admissions : 75 Marks Prior to 2003 admissions : 100 Marks Section A Answer all questior . Write short notes on the following. Barriers to effective communication. Importance of audio visual aids. Business report. Various formats of official documents. Art of listening. (5% 3= 15 marks) (5x 4 = 20 marks) (5x 5= 25 marks) Section B Answer all questions. Explain communication process with the help of a model. Or 7. Why is it necessary for an organisation to have both formal and informal communication ? 10, u. How is a board meeting to be organised ? Or Explain the importance of letter written over reports. Write an effective “must pay” letter to a client who has not replied any of your five letters sent so far. Or Write a memo to an employee informing him of day's cut in his salary on account of his absence without leave, ‘Turn over12, 13. 14. 16, 2 MGUSDE 2113 Prepare an effective resume. Or Draft an evaluation report of your sales team on their performances to the management for an increase in the incentives. What is body language ? How can this improve communication or act as an barrier in better understanding of gestures ? Or 3 Compose a message to be sent through e-mail to an advertiser that you are sending your CV referring to the advertisement in “The Hindustan Times” (55 = 25 marks) (8x 6 = 30 marks) (6% 8 = 40 marks) Section C (Compulsory) Write a letter style report for submission to the Board of Directors regarding the market potential of a new product of electronic equipment after conducting a complete market survey (Research). (20 / 26 / 35 marks)MGUSDE 2114 (Pages : 2) Reg. No.... Nameeesoses M.B.A. DEGREE EXAMINATION, APRIL/MAY 2006 Faculty of Management Studies Semester [Paper III--INFORMATION PROCESSING USING COMPUTERS (Only for admissions prior to 2004) (2003 admissions : 75 Marks ne: Thre M ‘Time: Three Hours Samuny fener to 2003 admissions : 100 Marks Part A Answer all questions, 1, What is the purpose of memory in a Computer ? 2, What isa DAT? When it is used ? 3. What is an VO device controller ? Explain its functions. 4. What facilities are provided by MS-Windows ? 5. What is Computer Networks ? Give some three examples (5x 4= 20 marks) (5x5 = 25 marks) Part B Answer all questions. 6. Explain any three storage devices with suitable diagram. Or 7. How spreadsheets are useful in 2 Business applications ? Give few examples. 8. Explain the term RDBMS with suitable examples. Or 9. Differentiate between the process of sorting and file merging. 10. Why laying is used in the design of Common Networks ? Or 11. What is a LAN? What are its main objectives ? 12. Identify the basic elements of a communication system and purpose of arch ? Or 13. Write short notes on “Multipoint Network”, ‘Turn over14 15. 16. 17. 18. 19, 20. 2 MGUSDE 2114 What is meant by distributed data processing ? Or Explain the various uses of Email messaging ? Gx Gx = 30 marks) 40 marks) Part C Answer all questions. (a) What do you understand by the term “Time Sharing Operating System” ? (b) Why Time sharing operating system used ? How internet newsgroups organized ? Explain with suitable examples. What is the difference between database management system ? Explain the term ‘Form’, ‘Filter’ and ‘Query’. Draw a spreadsheet. Explain the purpose of formula bar in a spreadsheet program. Explain with the help of block diagram what is “Computer Architecture”. (x : x 25 marks) 35 marks)MGUSDE 2115 (Pages : 2) Name. M.B.A. DEGREE EXAMINATION, APRIL/MAY 2006 Faculty of Management Studies ‘Semester I—Paper IV—BUSINESS AND ETHICAL VALUES 2004 admissions 60 Marks ‘Time : Three Hours Maximum ) 2008 admissions 75 Marks Prior to 2003 admissions : 100 Marks Section A Answer any all questions. Write short notes on : Ecological concerns. Role of ethics in business success. 3. Dimensions of ethical leadership. Dilemma of whistle blowing. 5. Corporate Governance Initiatives in India. . 10. UL. (6x 3= 15 marks) (6% 4 = 20 marks) . (5 x 5 = 25 marks) Section B . Answer all questions. What is moral principles ? Explain the relationship between morality and self interest. Or Is ethics just a fad’ ? Why or why not. Explain utilitarianism in an organizational context. . Or Discuss the prescriptive approaches to ethical decision-making in business. What are the ethical dilemmas in Technology Management ? Or What are the costs and benefits of developing transcultural corporate ethics ? ‘Turn over et}