Explain the rules and regulations of International
Q1. List out the differences between funds flow and cash flow statement.
Q2. Examine the break-even analysis with suitable examples and workings.
Q3. Explain the rules and regulations of International Accounting Standards.
Q4. Write an essay about common size and comparative statements.
Q5. Bring your attention on classification of budgets with suitable examples.
Q6. From the following figures given to you calculate material variances. Production for the period, 192 units. Particulars Material X , Material Y Standard price per tonne Rs. 240 , Rs. 320 Actual price paid per tonne Rs. 227.50 Rs. 308 Actual weights 16 tonnes 13 tonnes. The standard production for the period represented by the above figures is 400 units for which the standard quantity allowance for material are 30 tonnes of X and 25 tonnes of Y.
Q7. The comparative Balance Sheets of M/s Ram Brothers for the two years were as follows :
(a) Net Profit for the year 1995 amounted to Rs. 60,000.
(b) During the year a machine costing Rs. 25,000 (accumulated depreciation Rs. 10,000) was sold for Rs. 13,000. The provision for depreciation against machinery as on 31.12.1994 was Rs. 50,000 and on 31.12.1995 Rs. 85,000. You are required to prepare a cash flow statement.
Q8. The capital of Everest Co. Ltd. is as follows :
(a) Closing stock Rs. 6,800.
(b) Machinery is to depreciated by 10% and patents by 20%.
(c) Salaries outstanding Rs. 1,500.
(d) Insurance includes a premium of Rs. 170 on a policy expiring on 31.12.1998.
(e) Further bad debts are Rs. 700.
(f) Rent receivable Rs. 1,000. Prepare Trading and Profit and Loss a/c and Balance Sheet.
Q9. Explain the various role performed by a modern management accountant.
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