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## BCOE-142 MANAGEMENT ACCOUNTING in English Solved Assignment 2023-2024

COURSE CODE : BCOE-142
COURSE TITLE : MANAGEMENT ACCOUNTING
ASSIGNMENT CODE : BCOE-142/TMA/2023-24
COVERAGE : ALL BLOCKS

Title Name

#### BCOE-142 Solved Assignment 2023-2024

University IGNOU
Service Type Solved Assignment (Soft copy/PDF)
Course BCOMG
Language English
Semester 2023-2024 Course: B.Com(G) CBCS
Session Valid from 1st January 2024 to 31st December 2024
Short Name BCOE-142
Assignment Code BCOE-142/TMA/2023-24
Product Assignment of BCOMG 2023-2024 (IGNOU)
Submission Date 1. Those students who are appearing in June Term End Examination they have to submit latest by in 15th March.
2. Those students who are appearing in December exams. They should download the new assignment and submit the same latest by 15th October.

Note: Attempt all the questions.
Section – A
1) What are the roles performed by Management Accounting in an organization? (10)
2) With the help of the given information calculate the following ratios :
i) Operating Ratio ii) Current Ratio
iii) Stock Turnover Ratio iv) Debt Equity Ratio
Rs.
Equity share capital 2,50,000
9% Preference share capital 2,00,000
12% Debentures 1,20,000
General Reserve 20,000
Sales 4,00,000
Opening stock 24,000
Purchases 2,50,000
Wages 15,000
Closing stock 26,000
Selling and Distribution Expenses 3,000
Other current assets 1,00,000
Current liabilities 75, 000
(10)
3) What is budgeting? What are the advantages and limitations of budgeting? (10)
4) Give a comparative account of standard costing and budgeting. (10)
5) “Cost volume profit analysis and break even point analysis are same”. Comment. (10)
Section – B
6) The Following information related to the operating performance of three divisions of a
company for the year 2021.
Division
A B C
Contribution (Rs.) 50,000 50,000 50,000
Investment (Rs.) 4,00,000 5,00,000 6,00,000
Sales (Rs.) 24,00,000 20,00,000 16,00,000
No. of employees 22,500 12,000 10,500
You are required to evaluate the performance using Rate of Return on Investment (ROI)
and Residual Income (RI) criteria.
(6)
7) What are the different techniques of cost management? Explain. (6)
8) “Balance sheet is a statement of assets and liabilities or sources and uses of capital or
both”. Comment.
(6)
9) What is a sales Budget? How is it prepared? (6)
10) Elucidate the steps followed in Target Costing. (6)
Section – C
11) Distinguish between the following:
(a) Cost Accounting and Management Accounting
(b) Cost Control and Cost Reduction
(c) Reserve and Reserve Fund
(d) Statement Cost and Estimated Cost
(10)
12) Write short notes on the following:
(a) Trend Analysis
(b) Cash Budget
(c) Responsibility Accounting
(d) Transfer Pricing

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