S.Y .B.M.S. (Sem. III) (Choice Base) 80308 - Accounting For Managerial Decision-1

9 0 D 2 9 3 B E
69 E5B B40 87D 12E E09 F3AAF3 8B2 2FE BE

E 8 F 8 C
9E 5B4 408 7D1 12E 09F 3A F38 B2F FEB BEC B1C
5 0 7D 2 09 3 F 3 B E E B
E5 B40 87 12 E0 F3 AF 8B 2FE BE CB 1C C69
B D 9 A 3 C
5B 408 87D 12E E09F F3A F38 8B2 2FEB BEC CB1 1CC 69E E5B
40 7 1 2 0 3 F B E E B C F 69 5 40
40 87DD12 E09 9F3AAF3 38B2 2FE BE CB 1CC C69 E5B B408 87D
8 E C 1 E
08 7D1 12E 09F F3A F38 8B2F FEB BEC B1 CC6 69E 5B4 4087 7D1 12E0
7D 2E 09 3A F3 B2 E E B1 CC 9E 5B 08 D 2E 9F
A
87 12 0 F3 F 8B F BE CB C 69 5 40 7D 12 09 3
D E 9F A 38 2 EB C 1 C E B 8 E F A
D1 12E 09F 3A F38 B2F FEB EC B1C CC6 69E 5B4 4087 7D1 12E0 09F 3AF F38B
funds.
54423
2E 09F 3A F38 B2 EB EC B1 C 9E 5B4 08 D1 2E 9F 3A 38 2F
12 09 3A F3 B FE E B CC 69 5B 0 7D 2E 09 3A F3 B2 E
E 2 1 E 8 F 8 B
2E 09F F3A F38 8B2 FEB BEC CB1 CC 69E 5B4 408 7D1 12E 09F 3A F38 B2F FEB EC
09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09F 3A F38 B2 EB EC B1
F3 F 8B FE BE CB C 69 5 40 7D 12 09 3 F3 B FE E B CC
AF 38B 2F B C 1C C6 E5 B4 87 1 E0 F3 AF 8B 2F B CB 1C 6
4) Fixed Asset
2) Gross Profit
38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F AF 38B 2F EB EC 1C C6 9E5
B2 E EC B1 C 9E 5B 08 D 2E 9F 3A 38 2 EB EC B1 C 9E B
Time: 2 ½ hours
FE BE B CC 69 5B 40 7D 12E 09 3A F3 B2 FE E B1 CC 69E 5B 408
10) Cash Outflow

8) Collection Cost
1) Borrowed Fund
5) Solvency Ratios
BE CB 1C 69 E5 40 87D 12 09 F3 F3 8B FE BE CB CC 69 5B 40 7D
CB 1C C69 E5 B40 87 12 E0 F3 AF 8B 2FE BE CB 1C 69 E5 40 87D 12
6) Profitability Ratio
1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D 12 E09
C6 9E5 B4 087 D1 E0 9F3 AF 38B 2F B CB 1C C6 E5 B4 87 12 E0 F3
9) Cash Flow Statement

9E B4 08 D1 2E 9F A 38 2F EB EC 1C C6 9E B4 087 D1 E0 9F AF
5B 08 7D 2E 09F 3A F38 B2 EB EC B1 C 9E 5B 08 D 2E 9F 3A 38
Q1. Objectives Question:
7) Positive working capital

40 7D 12 09 3A F3 B2 FE E B CC 69 5B 408 7D 12E 09 3A F3 B2
3) Non Quick Current Asset

87 12 E0 F3 F 8B F BE CB 1C 69 E5 40 7D 12 09 F3 F3 8B FE
D1 E 9F A 38 2F EB C 1C C6 E B4 87 1 E0 F AF 8B 2F B
2E 09F 3A F38 B2 EB EC B1 C 9E 5B4 08 D1 2E 9F 3A 38 2F EB EC
(B) Match the following: (Any 7)

Note: 1. All question are compulsory.
1. Owned fund belongs to the proprietors.

C6 9E5 B4 087 D1 E0 9F3 AF 38B 2F B CB 1C C6 E5 B4 87 12 E0 F3 is indicated as a footnote to the balance sheet.
2. Figures to the right indicate full marks.
B
Page 1 of 5
j) AS-3
liability
b) Stock
10. In trend analysis first year is termed as the base year.
(A) State whether the following are true or false: (Any 8)
FE BE B CC 69 5B 40 7D 12E 09 3A F3 B2 FE E B1 CC 69E 5B 408 6. Capital gearing ratio is also known as capital structure ratio.
8. Gross working capital is equal to the total current asset only.
h) Depreciation
a) Current Ratio
7. A cash flow statement shows the inflows and outflows of cash.
c) Net Profit ratio
ECB1CC69E5B4087D12E09F3AF38B2FEB
g) 10% Debenture
9. Receivable management is also termed as Debtors management.
f) Repayment of Loan
i) Administrative Cost
5. Ratio analysis is a process of comparison of one figure against another.
4. All direct expenses and factory expenses are debited to trading account.
e) Sales-Cost of goods sold

Paper / Subject Code: 80308 / Accounting for Managerial Decisions
BE CB 1C 69 E5 40 87D 12 09 F3 F3 8B FE BE CB CC 69 5B 40
CB 1C C69 E5 B40 87 12 E0 F3 AF 8B 2FE BE CB 1C 69 E5 40 87
d) Current Asset are more than current

2. Marketable securities are short term investment to obtain a return on temporarily idle
1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D

C6 9E5 B4 087 D1 E0 9F3 AF 38B 2F B CB 1C C6 E5 B4 87
9E B4 08 D1 2E 9F A 38 2F EB EC 1C C6 9E B4 087 D1
5B 08 7D 2E 09F 3A F38 B2 EB EC B1 C 9E 5B 08 D
(7)
(8)
(15)
Marks: 75
40 7D 12 09 3A F3 B2 FE E B CC 69 5B 408 7D 12
3. The amount of contingent liabilities is not included in the figures of the balance sheet but it
87 12 E0 F3 F 8B F BE CB 1C 69 E5 40 7D 12
D1 E 9F A 38 2F EB C 1C C6 E B4 87 1 E0
2E 09F 3A F38 B2 EB EC B1 C 9E 5B4 08 D1 2E
09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09
F3 F 8B FE BE CB C 69 5 40 7D 12 09
AF 38B 2F B C 1C C6 E5 B4 87 1 E0 F3
38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F
B2 E EC B1 C 9E 5B 08 D 2E 9F 3A
FE BE B CC 69 5B 40 7D 12E 09 3A
BE CB 1C 69 E5 40 87D 12 09 F3 F
CB 1C C69 E5 B40 87 12 E0 F3 AF
1 C6 E B4 8 D1 E 9F AF 3
9 0 D 2 9 3 B E
E 8 F 8 C
5 0 7D 2 09 3 F 3 B E E B
B D 9 A 3 C
40 7 1 2 0 3 F B E E B C F 69 5 40
8 E C 1 E
87 12 0 F3 F 8B F BE CB C 69 5 40 7D 12 09 3
D E 9F A 38 2 EB C 1 C E B 8 E F A
54423
Capital
E 2 1 E 8 F 8 B
8% Bond
Expenses
To Wages
To Purchase
To Net Profit
12% Debenture
Sundry Creditor
General Reserve
To Custom Duty
Expenses Payable
To Opening Stock
To Administrative
(iv) Current Assets
(v) Fictitious Asset

(ii) Borrowed Fund
Liabilities
Particular
To Selling Expenses
To Factory expenses
Equity Share Capital
(i) Shareholders Fund

1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D 12 E09 10% Preference Share
Provision for Taxation
(iii) Current Liabilities
To Financial Expenses
To Loss on Sale of Plant

Rs
Rs.
21,40,000
21,26,700
1,00,000
1,05,000
1,80,000
2,00,000
1,70,000
4,25,000
75,000
25,000
OR
Page 2 of 5
81,000 Cash

2,50,000 Stock

1,20,000 Debtor
35,000 By Sales
5,00,000 Plant and

4,56,700 Investment
Asset
8,25,000 By Closing Stock

4,32,000 Prepaid Expenses
Particular
2,00,000 Machinery Furniture
Profit and Loss for the year ended 31-3-2018

87,000 Preliminary Expenses
Present the above balance sheet in vertical form and calculate the following:
Q2. From the following information prepare common size Income Statement:
Q2. Following is the summarised Balance sheet of Diamond Ltd as on 31-3-2018.
Rs.

Rs C6 9E5 B4 087 D1 E0 9F3 AF 38B 2F B CB 1C C6 E5 B4 87
40 7D 12 09 3A F3 B2 FE E B CC 69 5B 408 7D 12
21,40,000
21,26,700
(15)
(15)
21,00,000
2,04,920
3,46,780
4,00,000
1,00,000
8,78,000
40,000
58,000
59,000
80,000
87 12 E0 F3 F 8B F BE CB 1C 69 E5 40 7D 12
D1 E 9F A 38 2F EB C 1C C6 E B4 87 1 E0
09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09
F3 F 8B FE BE CB C 69 5 40 7D 12 09
AF 38B 2F B C 1C C6 E5 B4 87 1 E0 F3
38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F
B2 E EC B1 C 9E 5B 08 D 2E 9F 3A
FE BE B CC 69 5B 40 7D 12E 09 3A
BE CB 1C 69 E5 40 87D 12 09 F3 F
CB 1C C69 E5 B40 87 12 E0 F3 AF
1 C6 E B4 8 D1 E 9F AF 3
9 0 D 2 9 3 B E
E 8 F 8 C
5 0 7D 2 09 3 F 3 B E E B
B D 9 A 3 C
40 7 1 2 0 3 F B E E B C F 69 5 40
8 E C 1 E
87 12 0 F3 F 8B F BE CB C 69 5 40 7D 12 09 3
D E 9F A 38 2 EB C 1 C E B 8 E F A
54423
E 2 1 E 8 F 8 B
Reserve
Share Capital
10% Debenture
a) Current Ratio
1) Sales
f) Net Profit Ratio

Current Liabilities
Liabilities
b) Proprietary Ratio
6) Less: tax
d) Gross Profit Ratio

year ended 31/3/2018.
3) Gross Profit
c) Capital Gearing Ratio

8) Less: Dividend
9) Retained Earning
2) Less: Cost of Sales
7) Net Profit After Tax

5) Net Profit Before Tax

4) Less: Operating Expenses
e) Return on Proprietors Equity Ratio

Rs
Particular
1,75,000
50,000
25,000
OR
Page 3 of 5
80,000 Fixed Assets

20,000 Current Assets
Asset
You are required to calculate the following ratio and comments on:
Balance Sheet for the year ended 31/3/2018
Revenue Statement for the year ended 31/3/2018.
Rs
7000
8000
1,10,000
2,00,000
15,000
15,000
30,000
60,000
90,000
Rs

40 7D 12 09 3A F3 B2 FE E B CC 69 5B 408 7D 12
Q3. Following is the summarized Balance Sheet and Revenue Statement of Akash Ltd for the
1,75,000
(15)
1,00,000
75,000
87 12 E0 F3 F 8B F BE CB 1C 69 E5 40 7D 12
D1 E 9F A 38 2F EB C 1C C6 E B4 87 1 E0
09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09
F3 F 8B FE BE CB C 69 5 40 7D 12 09
AF 38B 2F B C 1C C6 E5 B4 87 1 E0 F3
38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F
B2 E EC B1 C 9E 5B 08 D 2E 9F 3A
FE BE B CC 69 5B 40 7D 12E 09 3A
BE CB 1C 69 E5 40 87D 12 09 F3 F
CB 1C C69 E5 B40 87 12 E0 F3 AF
1 C6 E B4 8 D1 E 9F AF 3
9 0 D 2 9 3 B E
E 8 F 8 C
5 0 7D 2 09 3 F 3 B E E B
B D 9 A 3 C
40 7 1 2 0 3 F B E E B C F 69 5 40
8 E C 1 E
87 12 0 F3 F 8B F BE CB C 69 5 40 7D 12 09 3
D E 9F A 38 2 EB C 1 C E B 8 E F A
Sales
54423
Creditor
March.
Reserves
E 2 1 E 8 F 8 B
Debenture
Bank Loan
Share Capital
Particulars
Income Tax
Depreciation
LIABILITIES
Gross Margin
Provision for tax

Sales Expenses
Total Expenses
Profit After Tax

Interest on Loans
Proposed Dividend
Profit Before Tax
Other Information
Less: Cost of Sales
Net Profit after Tax.

Management Expenses
Rs.15,000 respectively.
Profit Before Depreciation

year ended 31st March, 2018.

40,000
35,000
40,900
Rs

2015
8,64,900 9,97,700
1,200
800
2,000
7,000
18,000
5,000
11,000
3,000
5,000
3,000
32,000
50,000

OR
50,700 Stock
Page 4 of 5
40,000 Debtors
31-03-17 31-03-18 ASSETS
2,50,000 3,00,000 Goodwill

Rs
1) The company paid tax for Rs.45,000 during the year.

2016
80,000 1,00,000 Investments

55,500 Cash Balance

Bank Balance
2,000
4,000
8,500
22,000
2,000
4,500
13,500
4,000
6,000
3,500
38,000
60,000
1,69,000 1,51,000 Land & Building

2,50,000 3,00,000 Plant & Machinery

Rs
2017
3) Investment amounting to Rs.10,000 was sold Rs.12,000 during the year.

31-03-17
1,950
3,800
9,800
26,000
1,850
6,000
16,200
5,000
7,200
4,000
46,000
72,000
8,64,900
1,20,900
3,00,000
2,50,000
12,000
62,000
30,000
40,000
50,000
Rs
2018

Q4. Rohan Ltd. gives you the following balance sheet for the year ended 31-March-2018,
From the following financial statements prepare cash flow statement of Rohan Ltd for the
31-03-18
Q3. You are furnished with the following revenue statements for the four years ended 31st
2,360
4,760
11,260
30,400
2,400
6,500
19,140
6,000
8,640
4,500
56,000
86,400
9,97,700
1,50,200
3,70,000
2,75,000
10,000
62,500
40,000
50,000
40,000
You are required to make trend analysis and comment in brief on change in Gross Profit and
40 7D 12 09 3A F3 B2 FE E B CC 69 5B 408 7D 12
2) Depreciation was charged on land and building and plant and machinery for Rs.10,000 and
(15)
(15)
87 12 E0 F3 F 8B F BE CB 1C 69 E5 40 7D 12
D1 E 9F A 38 2F EB C 1C C6 E B4 87 1 E0
09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09
F3 F 8B FE BE CB C 69 5 40 7D 12 09
AF 38B 2F B C 1C C6 E5 B4 87 1 E0 F3
38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F
B2 E EC B1 C 9E 5B 08 D 2E 9F 3A
FE BE B CC 69 5B 40 7D 12E 09 3A
BE CB 1C 69 E5 40 87D 12 09 F3 F
CB 1C C69 E5 B40 87 12 E0 F3 AF
1 C6 E B4 8 D1 E 9F AF 3
9 0 D 2 9 3 B E
E 8 F 8 C
5 0 7D 2 09 3 F 3 B E E B
B D 9 A 3 C
40 7 1 2 0 3 F B E E B C F 69 5 40
8 E C 1 E
87 12 0 F3 F 8B F BE CB C 69 5 40 7D 12 09 3
D E 9F A 38 2 EB C 1 C E B 8 E F A
i.
v.
ii.
54423
vi.
iv.
iii.
vii.
E 2 1 E 8 F 8 B
Profit
Total Cost
Overheads
e) Operating Profit.
Particulars
Selling Price
5B 08 7D 2E 09F 3A F38 B2 EB EC B1 C 9E 5B 08 D 2E 9F 3A 38 Direct Labour
Raw Materials
b) Working capital cycle.

d) Uses of Ratio Analysis.

Q5. Write short notes on: (Any 3)

obtained from the books of Pranav Ltd.

c) Importance of Cash Flow Statement.

OR
a) Cost of collection of Accounts receivables.

Page 5 of 5
Credit allowed to Debtors is three months.

Credit allowed by Creditors is two months.
*************
Q5. b) Explain comparative financial statement analysis.

9
45
36
18
4.5
Materials are in process on average for half a month.

13.5

Lag in payment of wages and overhead is half month.
Cash on hand and at bank is expected to be Rs.10,500
Finished goods are in stock on average for two months.

Raw Materials are in stock on an average of two months.
Per Unit Rs
Q5. a) Define Receivables. Discuss the objectives of receivable management.
(8)
(15)
(7)
40 7D 12 09 3A F3 B2 FE E B CC 69 5B 408 7D 12
to finance the level of activity of 18,000 units per year from the following information,
Q4. You are required to prepare a statement showing the estimate of working capital required
(15)
87 12 E0 F3 F 8B F BE CB 1C 69 E5 40 7D 12
D1 E 9F A 38 2F EB C 1C C6 E B4 87 1 E0
09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09
F3 F 8B FE BE CB C 69 5 40 7D 12 09
AF 38B 2F B C 1C C6 E5 B4 87 1 E0 F3
38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F
B2 E EC B1 C 9E 5B 08 D 2E 9F 3A
FE BE B CC 69 5B 40 7D 12E 09 3A
BE CB 1C 69 E5 40 87D 12 09 F3 F
CB 1C C69 E5 B40 87 12 E0 F3 AF
1 C6 E B4 8 D1 E 9F AF 3

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9 0 D 2 9 3 B E

69 E5B B40 87D 12E E09 F3AAF3 8B2 2FE BE

FE BE B CC 69 5B 40 7D 12E 09 3A F3 B2 FE E B1 CC 69E 5B 408

10) Cash Outflow

9) Cash Flow Statement

7) Positive working capital

3) Non Quick Current Asset

(B) Match the following: (Any 7)

CB 1C C69 E5 B40 87 12 E0 F3 AF 8B 2FE BE CB 1C 69 E5 40 87D 12

8. Gross working capital is equal to the total current asset only.

c) Net Profit ratio

e) Sales-Cost of goods sold

d) Current Asset are more than current

1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D

(v) Fictitious Asset

(i) Shareholders Fund

Provision for Taxation

(iii) Current Liabilities

To Loss on Sale of Plant

2E 09F 3A F38 B2 EB EC B1 C 9E 5B4 08 D1 2E 9F 3A 38 2F EB EC

09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09F 3A F38 B2 EB EC B1

38 2F EB EC B1C C6 9E B4 087 D1 2E0 9F AF 38B 2F EB EC 1C C6 9E5

CB 1C C69 E5 B40 87 12 E0 F3 AF 8B 2FE BE CB 1C 69 E5 40 87D 12

8,25,000 By Closing Stock

Profit and Loss for the year ended 31-3-2018

09 3A F3 B2 FE E B1 CC 69E 5B 08 7D 2E 09F 3A F38 B2 EB EC B1

1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D

f) Net Profit Ratio

d) Gross Profit Ratio

1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D 12 E09

c) Capital Gearing Ratio

2) Less: Cost of Sales

7) Net Profit After Tax

5) Net Profit Before Tax

4) Less: Operating Expenses

e) Return on Proprietors Equity Ratio

FE BE B CC 69 5B 40 7D 12E 09 3A F3 B2 FE E B1 CC 69E 5B 408

FE BE B CC 69 5B 40 7D 12E 09 3A F3 B2 FE E B1 CC 69E 5B 408

CB 1C C69 E5 B40 87 12 E0 F3 AF 8B 2FE BE CB 1C 69 E5 40 87D 12

1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D

Provision for tax

Profit After Tax

Less: Cost of Sales

Net Profit after Tax.

Profit Before Depreciation

year ended 31st March, 2018.

FE BE B CC 69 5B 40 7D 12E 09 3A F3 B2 FE E B1 CC 69E 5B 408

C6 9E5 B4 087 D1 E0 9F3 AF 38B 2F B CB 1C C6 E5 B4 87 12 E0 F3

2,50,000 3,00,000 Goodwill

1) The company paid tax for Rs.45,000 during the year.

80,000 1,00,000 Investments

55,500 Cash Balance

1,69,000 1,51,000 Land & Building

2,50,000 3,00,000 Plant & Machinery

3) Investment amounting to Rs.10,000 was sold Rs.12,000 during the year.

1C C6 E5 B4 87 D12 E0 9F3 AF 38B 2FE BE CB 1C C69 E5 B40 87D

b) Working capital cycle.

d) Uses of Ratio Analysis.

Q5. Write short notes on: (Any 3)