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Tuesday, August 30, 2016

PTU MCA-104 Accounting and Financial Management 2015 Question Paper

PTU (Punjab Technical University) Question Paper 2015
Total No. of Questions :  09
MCA  (2012 & Onwards)
(Semester I)
ACCOUNTING AND FINANCIAL MANAGEMENT
Subject Code : MCA-104
Paper ID :  [B0131]
Time : 3 Hrs.
Max. Marks :  100
Question Paper Year: 2015

INSTRUCTION TO CANDIDATES :
1. SECTIONS-A, B, C & D contains TWO  questions  each  carrying TWENTY  marks and students has to  attempt any ONE question from each SECTION.
2. SECTION-E is COMPULSORY consisting of TEN questions carrying TWENTY  marks in all.
3. Use of  non-programmable scientific calculator is allowed.

SECTION A

What is accounting? State the persons who would be interested in accounting information and why?

Prepare Profit and Loss Account and Balance Sheet of a company by taking imaginary figures.

SECTION B

Describe following ratios and discuss their applications :

1. Current ratio.

2. Time interest earned.

3. Net profit ratio.

4. Debt equity ratio.

5.     What is cash flow statement? Explain the procedure for preparing a cash flow statement.

SECTION C
Calculate standard labour time for machining part No. z235 from the following data:
Standard batch size 100 pieces
Setting up time 64 minutes
Operating time (each piece) :
Fixing job on machine 2 minutes
Cutting time 10 minutes
Removing job from machine 3 minutes
Allow 10% of total operation time for inspection during process and allow further 5% of total time for fatigue. What are different types of budgets prepared by a manufacturing firm?

SECTION D
What are various components of computerized accounting system? What are the advantages of use of computerized accounting system?
What is computer assisted audit techniques? What functions are performed by audit specialized softwares?

SECTION E
Write briefly :
(i) Explain business entity concept of accounting.
(ii) What is double entry system of accounting?
(iii) What are ledger accounts?
(iv) What is fund flow statement?
(v) Why liquidity is important for the business.
(vi) Explain in brief any two functions of financial management.
(vii) What is breakeven point?
(viii) How standard costing is a tool of cost control.
(ix) What is computerized accounting system?
(x) Name two sub modules of computerized accounting system.

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