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This particular Assignment references the syllabus chosen for the subject of Finance and Accounting, for the January 2024 - July 2024 session. The code for the assignment is MCO-05 and it is often used by students who are enrolled in the M.COM, M.COM (Revised) Degree.
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Attempt all the questions.
Q. 1 Briefly explain the accounting concepts which guide the accountant at the recording stage.
Q. 2 Distinguish between the following :
a) Product cost and Period cost
b) Controllable and Uncontrollable cost
c) Variable and Fixed costs
d) Direct and Indirect costs
Q. 3 Write short notes on the following :
a) Sales Budget
b) Material Budget
c) Production Cost Budget
d) Overhead Budget
Q. 4 Write a detailed note explaining the advantages and limitations of Standard Costing.
Q. 5 Explain the different types of the reports that are used in an enterprise.
1) Distinguish among variable, fixed and semi-variable costs. Why is this distinction important?
2) Wire short notes on the following :
a) Sales Budget
b) Material Budget
c) Production Cost Budget
d) Overhead Budget
3) Write a detailed note explaining the advantages and limitations of standard Costing.
4) Explain the different types of the reports that are used in an enterprise.
5) Using the P and L account and Balance Sheet given below, prepare Cash Flow Statement both under direct and indirect method.
सभी प्रश्नों के उत्तर दीजिए।
1. उन लेखांकन संकल्पनाओं की व्याख्या कीजिए जो अभिलेखन में लेखाकारों का मार्गदर्शन करती हैं।
2. निम्नलिखित में अंतर कीजिए:
(क) उत्पादन लागत तथा अवधि लागत
(ख) नियंत्रणीय तथा अनियंत्रणीय लागत
(ग) परिवर्ती तथा स्थिर लागतें
(घ) प्रत्यक्ष तथा अप्रत्यक्ष लागतें
3. निम्नलिखित पर संक्षिप्त टिप्पणियां लिखिए :
(क) विक्रय बजट
(ख) सामग्री बजट
(ग) उत्पादन लागत बजट
(घ) उपरिव्यय बजट
4. मानक लागत लेखांकन के लाभों तथा सीमाओं की व्याख्या करते हुए एक विस्तृत नोट लिखिये ।
5. एक उद्दाम में उपयोग की जाने वाली विभिन्न प्रकार की रिपोर्टों की व्याख्या कीजिए।
1. परिवर्ती, स्थिर एवं अर्द्ध परिवर्ती लागतों में अंतर बताइए। यह अंतर क्यों महत्वपूर्ण है?
2. निम्नलिखित पर संक्षिप्त टिप्पणियाँ लिखिए :
(क) विक्रय बजट
(ख) सामग्री बजट
(ग) उत्पादन लागत बजट
(घ) उपरिव्यय बजट
3. मानक लागत लेखांकन के लाभों तथा सीमाओं की व्याख्या करते विस्तृत नोट लिखिये ।
4. एक उद्यम में उपयोग की जाने वाली विभिन्न प्रकार की रिपोर्टों की व्याख्या कीजिए |
5. Using the P and L account and Balance Sheet given below, prepare Cash Flow Statement both under direct and indirect method.
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