Unit IV No. of Printed Pages : 04 Roll No. .......................

7. What do you understand by balanced

scorecard ? Take the example of Auto Sector
18-AA-2003
Company and explain the various components M.B.A. EXAMINATION, Dec. 2018
of balanced scorecard with examples. 15
(First Semester)
8. A factory manufacturing automobile (C-Scheme) (Main Only)
components with the capacity of 500 units per
MBA105C
annum. The variable cost of each machine is
FINANCIAL REPORTING, STATEMENTS
Rupees 200 and each machine sold at Rupees
AND ANALYSIS
250. Fixed cost is Rupees 12,000 per annum.
Find the B.E.P. for output and sales. Also find
Time : 3 Hours] [Maximum Marks : 75
that what profit will result if output is 90% of
the capacity. 15 Before answering the question-paper candidates
should ensure that they have been supplied to correct
and complete question-paper. No complaint, in this
regard, will be entertained after the examination.

Note : Attempt Five questions in all, selecting at

least one question from each Unit. All
questions carry equal marks.

M-18-AA-2003 4 360 (3-42/6) M-18-AA-2003 P.T.O.

 Unit I Company Net sales Operating Operating
(Ruppes in cost assets
1. Explain the objective of Trial Balance, P/L
lakhs) (Rupees (Rupess
account and Balance Sheet separately.
in lakhs) in lakhs)
Examples should be the part of answer. 15
A Ltd. 300 255 140
2. Explain the following with examples : B Ltd,. 1,600 1,250 780
(a) Cost Concept C Ltd. 1,500 1,100 1,250
(b) Matching Concept D Ltd. 1,300 1,050 1,200
(c) Accounting treatment of Implied Interest. Which company is the best performer as per
5 each
your assessment and why ? 15

Unit II
Unit III
3. (a) Explain the straight line method of
5. What is Flexible Budget ? Explain the flexible
depreciation accounting with its impact
budget by recognizing the difference between
of financial statements. 8
fixed, semi-variable and variable cost with the
(b) Objectives of Cash flow statement of a
changes as volume of output changes. 15
company. 7
6. Enumerate the major contents and disclosure
4. There are four companies in the pharmaceutical
in corporate financial reports with the examples
industry. Following data are available for the
in imaginary figures. 15
financial year 2017-2018 :
M-18-AA-2003 2 (3-42/7) M-18-AA-2003 3 P.T.O.
 Unit IV No. of Printed Pages : 04 Roll No. .......................

7. What is balanced scorecard of a company ? 18AA2003

Take the example of a Private Sector Bank
M.B.A. EXAMINATION, May 2019
and elucidate the various components of
(First Semester)
balanced scorecard with examples. 15
(C Scheme) (Re-appear)
8. A factory manufacturing electronic components MBA105C
with the capacity of 1000 units per annum. FINANCIAL REPORTING STATEMENTS AND
The variable cost of each machine is Rupees ANALYSIS
3000 and each machine sold at Rupees 380.
Time : 3 Hours] [Maximum Marks : 75
Fixed cost is Rupees 15,000 per annum. Find
the B.E.P. for output and sales. Also find that Before answering the question-paper candidates

what profit will result if output is 80% of the should ensure that they have been supplied to correct

capacity. 15 and complete question-paper. No complaint, in this

regard, will be entertained after the examination.

Note : Attempt Five questions in all, selecting at

least one question from each Unit. All
questions carry equal marks.

M-18AA2003 4 260 (3-49/6) M-18AA2003 P.T.O.

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 Unit I 4. Explain the applications of the following ratios
for an investors point of view is a company.
1. Explain the various users of annual reports of
Numerical figures should be the part of your
a company. Also explain the objectives of
answer :
annual reports. 15
(a) Return on Investment
2. Explain the following with examples : (b) EPS
(a) Revenue Realisation Concept (c) P/E Ratio
(b) Matching Concept (d) Interest Coverage Ratio. 4+4+4+3

(c) Accounting treatment of further bad

Unit III
debts, provision on doubtful debts and
discount on debtors. 5 each 5. Differentiate budget, budgeting and budgetary
control. Explain the process and importance of
Unit II budgtary control for an infrastructural sector
company. 15
3. (a) Explan any one method of depreciation
accounting with its impact on financial 6. Elaborate the contents of Corporate Financial
statements. 8 Reports which reflects the performance and
(b) Objectives of fund flow statement. 7 development of company. 15

M-18AA2003 2 (3-49/7) M-18AA2003 3 P.T.O.

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No. of Printed Pages : 03 Roll No. .......................

18AA2003
M.B.A. EXAMINATION, 2020
(First Semester)
(C Scheme)
(Re-appear Only)
MBA
MBA105C
FINANCIAL REPORTING , STATEMENTS AND ANALYSIS

Time : 3 Hours] [Maximum Marks : 75

Before answering the question-paper candidates should ensure that they have been supplied to
correct and complete question-paper. No complaint, in this regard, will be entertained after
the examination.

Note : Attempt Five questions in all, selecting at least one question from each Unit. All
questions carry equal marks.

Unit I

1. Classify each of the following as the part of Current Assets, Intangible Assets,
Current Liabilities, Non-Current Liabilities, Equity Account, Income Statement.
Choose the best and most frequently used Classification :
(a) Trademark
(b) Copyright
(c) Short-term investment
(d) Merchandise
(e) Long-term loans
(1-08/6) M-18AA2003 P.T.O.
 (f) Account payable
(g) Account receivable
(h) Dividend received
(i) Interest Payable
(j) Bank overdraft
(k) Income received in advance
(l) Capital
(m) Accumulated profits
(n) Provision for Taxation
(o) Cash in hand. 1×15=15

2. Explain the objectives of preparation of trial balance, Profit & Loss account and
Balance sheet with the help of examples. 15

Unit II

3. "Is it right to say that depreciation is charged on all assets" ? Give your comment.
Also explain written-down method of charging depreciation with the help of example
and show the impact of depreciation in Balance Sheet. 15

4. How does a cash flow statement help investors, creditors, managers and analysts in
taking business decisions and forecasting ? Discuss with examples. 15

Unit III

5. Elaborate the contents of financial performance reports which reflects the

performance and development of company. 15

6. Differentiate among Budget, Budgeting and Budgetary control. Explain the process
and importance of budgetary control for an auto sector company. 15

Unit IV

7. Briefly enlighten the importance of preparation of Balanced Scorecard for an auto

sector company and also list out the components of balanced scorecard with their
relevance. 15

(1-08/7) M-18AA2003 2
8. For two periods' sales and total cost were as under :
F.Y. 2018-19 F.Y. 2019-20
Sales Rs. 8,00,000 Rs. 10,00,000
Total cost Rs. 3,00,000 Rs. 4,00,000
Compute :
(a) P/V ratio
(b) Sales for a profit of Rs. 2,50,000
(c) Profit when sales are Rs. 12,00,000 5×3=15

(1-08/8) M-18AA2003 3 20
No. of Printed Pages : 03 Roll No. .......................

18AA2003
M.B.A. EXAMINATION, 2021
(First Semester)
(C Scheme) (Main & Re-appear)
(MBA)
MBA105C
FINANCIAL REPORTING, STATEMENTS AND ANALYSIS

Time : 2½ Hours] [Maximum Marks : 75

Before answering the question-paper candidates should ensure that they have been supplied

to correct and complete question-paper. No complaint, in this regard, will be entertained

after the examination.

Note : Attempt Four questions in all. All questions carry equal marks.

1. Explain the following with their relevance :

(a) Cost concept

(b) Revenue Realisation concept

(c) Matching concept

(d) Capital Expenditures and Revenue Expenditures.

2. Describe the objectives of the preparation of Trial balance, Profit and Loss account

and Balance sheet for a company.

(3)(A21)M-18AA2003 1 P.T.O.
3. XYZ Ltd. purchased a Machine on 01/04/2007 for Rs. 4,70,000 and installed at a
cost of Rs. 30,000. On 01/10/2008, it purchased another machine for Rs. 2,00,000,
and on 01/10/2009 XYZ Ltd. sold off the first machine purchased on 01/04/2007
for Rs. 2,90,000. On the same date XYZ Ltd. purchased a machinery for
Rs. 3,50,000. On 01/10/2010, the second machinery purchased for Rs. 2,00,000 was
sold off in Rs. 80,000.
Prepare Machinery Account for the period 2007 to 2011 by providing Written down
method of depreciation with 15% p.a rate of depreciation. Accounts period is the
financial year and close on 31st March. Also show the effect of Depreciation
amount on profit and loss, and on Balance sheet.

4. The actual ratios of the company as compared to industry standard are given below.
Comment on each ratio and indicate the nature of action to be taken by company
as per your judgement.
Ratio Actual for the Company Industry Standard
Current Ratio 1.80 1.95
Acid test Ratio 1.10 1
Debtors turnover Ratio 15 times 12 times
Net profit Ratio 11% 13%
Interest Coverage Ratio 6 times 8 times
Total Debts to Total Assets 7.5% 12%
P/E Ratio 15 times 17 times

5. Explain the various disclosure in corporate financial reports with their relevance for
stakeholders.

6. What is Zero based budgeting ? Explain the process, advantages and limitations of
Zero based budgeting in a manufacturing organisation with the help of examples.

(3)(A21)M-18AA2003 2
7. “Balanced scorecard can be treated as the weapon of performance measurement for
management control in a Banking company.” Examine this statement and justify.

8. ABC Ltd. receives a special order from XYZ Ltd. for supply of 40,000 units of a
product that usually sells for Rs. 10 per unit. XYZ Ltd. offers Rs. 9.50 per unit for
this product. ABC Ltd. incurs Rs. 7 per unit in variable costs to manufacture each
item, plus Rs. 2 per unit for variable administrative cost. Total fixed cost for
manufacturing is Rs. 3,50,000. Other fixed cost amounts to Rs. 90,000 per year.
Productivity capacity is 400000 units annually and sales volume through normal
sales outlets will be about 320000 units of this year. Write a decision on the
advisability or otherwise of accepting the offer.

(3)(A21)M-18AA2003 3 20