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UCXD/URMB/UCVG
10. Calculate the B.E.P. from the data of Nathan Co. for the year
2008.
Sales (4000 units @ Rs. 25 each) = 1,00,000
Variable cost = 72,000
Fixed cost = 16,800.
R 2008 Bsi [Px, |u {zv C
|mh U PnUQkP.
(4000 ASP J . 25 G) : 1,00,000
k AP : 72,000
{a \P : 16,800.
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11. Calculate cash from operations from the following particulars :
Sales of the year = Rs. 1,50,000.00
Purchases for the year = Rs. 80,000.00
(including credit purchases of Rs. 25,000)
Expenses for the year = Rs. 15,000.00.
R [Px \ UPzv PnUQkP.
Bsk = . 1,50,000
Bsk Pu = . 80,000
(Cv Ph Pu . 25,000 Eh[Qx).
Bsk \P . 15,000.00.
SECTION B (5 6 = 30 marks)
14. What is Bin card? Distinguish between Bin card and Stores
Ledger.
Amh G G? AmhUS Qh[S miS
E k x?
Minimum 2 months
You are required to calculate :
(a) Re-order level.
(b) Re-order quantity.
R [P D G Ev&Ea \ux.
P A \US A = 42,000 ASP
vmhhmh ~P = P A 7,500 ASP K uzvS
K uzvS Su A 4000 ASP
vmhhmh [S P : PP 4 u[P
Sum\ 2 u[P
i [Px
(A) Bn mh
(B) Bn A. PnUQkP.
17. From the following particulars compute the machine hour rate.
Cost of the machine = Rs. 11,000
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R [P Psk Cv { Quzu PnUQkP.
Cv AP . 11,000
P v . 680
|S zvP {a\P . 40
Es EUS P 10,000 oP
4 zv 120 oP o {mhx.
18. Calculate the trend percentages from the data taking 2006 as
the base year.
As at 31st December
Current assets 2006 2007 2008 2009
Rs. Rs. Rs. Rs.
Cash at Bank 10,000 12,000 13,000 15,000
Bank debts 15,000 18,000 25,000 30,000
Stock 20,000 30,000 40,000 50,000
B/R 5,000 7,500 10,000 15,000
31 i\
|ha
2006 2007 2008 2009
\zxUP
. . . .
[Q UP 10,000 12,000 13,000 15,000
[QU Ph 15,000 18,000 25,000 30,000
\US 20,000 30,000 40,000 50,000
uS 5,000 7,500 10,000 15,000
a^mk
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19. From the following details, calculate debtors turnover ratio :
Total sales for the year = Rs. 1,75,000
Cash sales = 20% of total sales
Sales return out of credit sales = Rs. 10,000
Sundry debtors Opening balance = Rs. 8,000
Closing balance = Rs. 12,000.
R [P Psk Ph Quzu PnUQkP.
Bsk zu : . 1,75,000
UP : 20%
v & : . 10,000
] Ph & B C : . 8,000
& Cv C . 12,000
20. A company has a P/V ratio of 40%. What percentage sale must
be increased to offset :
(a) 10% reduction in selling price and
(b) 20% reduction in selling price.
(A) 10% Sxx
(B) 20% Sxx G `{ J
{ ux C A Qu 40%
uUP UP A G Ezu sk
G PnUQkP.
SECTION C (2 20 = 40 marks)
Answer any TWO questions.
All questions carry equal marks.
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R [P Psk X Y G C
oP (A) |i Ezv Qu
(B) h k Ezv Qu i PnUQkP. K
AQ vmh P 12 {h. K oUP vmh Qu . 60.
kP EPkzu six 80% 120%.
8 o | EUP si J | o X 30 ASP
Ezv \Q o Y 50 ASP Ezv
\Q.
22. The following figures are available from financial accounts for
the year ending 31st March 2006.
Rs.
Direct material consumed 2,00,000
Direct wages 1,00,000
Factory overheads 75,000
Administrative overheads 2,25,000
Selling and distribution overheads 2,40,000
Bad debts 30,000
Preliminary expenses written off 40,000
Legal charges 20,000
Dividend received 50,000
Interest on bank deposit received 20,000
Sales (1,20,000 units) 18,00,000
Closing stock (30,000 units) 1,60,000
The cost accounts reveal the following :
Direct material consumed Rs. 2,20,000. Direct wages Rs. 80,000.
Factory overheads at 20% on prime cost. Administration
overheads at Rs. 2 per unit produced and selling overheads at
Rs. 2 per unit sold.
Prepare :
(a) Statement showing cost and profit.
(b) Financial profit and loss account.
(c) Reconciliation statement.
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R [P a 31 2006UP {v{ PnUPmix
GkUPmh.
.
|i ~P 2,00,000
|i T 1,00,000
u\ \P 75,000
{P \P 2,25,000
Q \P 2,40,000
UPh 30,000
\P Gv }UQx 40,000
\mha \P 20,000
[Pu x 50,000
[Q x mi x 20,000
AP PnUS R kzxQx
i [Px
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23. From the following particulars, prepare a statement showing the
proprietors fund as at 31st December 2009 with as many details
as possible.
R [P Psk 31 i\ 2009UP E
{v Pmk AUP uUP.
(A) |h Qu : 2.5 : 1
(B) } Qu : 1.5 : 1
(C) {a \zxUS E {vUS E Qu : 0.75 : 2
(D) |h u : . 90,000
(E) PP EP : . 60,000
(F) [Q : . 15,000
(c) If it reduces its selling price by 5%, how does the revised
selling price affect the break even point and the profit-
volume ratio?
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J { 1,50,000 ASP Ezv \ vmhkQx. K
AQP \ . 14. {a \ K AQS . 2
{ ux AhUP 15% C
i {nUQx.
Cu `{,
(A) C |mh { x?
(B) C A Qu x?
(C) 5 UPk S
x G C|mh , C
A Quzv vUS.
(D) vmhhmh Czv 10 UPk Ezu
sk Su G
CUP sk.
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