BCOE-142 MANAGEMENT ACCOUNTING in English Solved Assignment 2025

BCOE-142 MANAGEMENT ACCOUNTING Solved Assignment 2025

COURSE CODE : BCOE-142
COURSE TITLE : MANAGEMENT ACCOUNTING
ASSIGNMENT CODE : BCOE-142/TMA/2025
COVERAGE : ALL BLOCKS

Note: Attempt all the questions.
Section – A
1) Define Management Accounting and briefly describe its objectives. (10)
2) What are the essentials of establishment of sound system of Budgeting? (10)
3) A company has decided to introduce a system of standard costing. What are the
preliminaries to be considered before developing such a system? Explain. (10)
4) Calculate Direct Material Cost Variance with the help of the following information:
Standard output : 1600 units
Actual output : 2000 units
Standard quantity required per unit : 2 kg
Total quantity actually consumed : 2400 kg
Standard rate per unit : Rs 8 per kg
Actual rate per unit : Rs 10 per kg (10)
5) “The profit is the product of the P/V ratio and the margin of safety.” Comment. (10)
Section – B
6) XYZ Ltd. is manufacturing selling four types of products A, B, C and D. The sales mix
and variable costs are as follows:
Product Sales per month Variable Cost Ratio
A 2,00,000 50%
B 1,50,000 50%
C 1,00,000 75%
D 2,50,000 40%
The fixed costs are 1,50,000 per month. Calculate break even point.
(6)
7) What do you understand by differential costing? How does it differ from managerial costing? (6)
8) What is the need pricing decisions? Explain. (6)
9) “Responsibility accounting is a responsibility set-up of management accounting.”
Comment. (6)
10) When conducting a social audit, what are the things must a company do. (6)
Section – C
11) Distinguish between the following:
(a) Provision and Reserve
(b) Long term Budget and Short term Budget
(c) Variable Overhead Cost Variance and Fixed Overhead Cost Variance
(d) Cost plus pricing and Marks up pricing
(10)
12) Write short notes on the following:
(a) Cost Management
(b) Budget Manual
(c) Margin of Safety
(d) Inflation Accounting

BCOE-142, BCOE 142, BCOE142