Tuesday, February 7, 2023

Dr. A.P.J. Abdul Kalam University MCA II Sem (3 Year) Accounting & Management Control [MCA205] June 2021 Question Paper

Dr. A.P.J. Abdul Kalam University

Master of Computer Application

Second Semester Main Examination, June-2021

Accounting & Management Control [MCA205]

Time: 3:00 Hrs Max Marks 70

Note: Answer all five questions.

All questions carry equal marks.

Q.1 (a) Define meaning and objects of accounting with any example?

(b) Define concepts of Responsibility centers. And explain contents?


(a) What do you mean by accounting concepts? Explain any two.

(b) Write short notes on:

i) Outstanding expenses and prepaid expenses.

ii) Bad debts and provision forbid debts.

Q.2 (a) Explain trading and profit and loss account and balance sheet?

(b) What do you mean by accounting concepts? Explain any two.


(a) What do you understand by Inventory? Discuss objectives of inventory

pricing and essentials of inventory control.

(b) What is the need for preparing financial account? Explain stages of

financial account.

Q.3 (a) The fixed costs for the year 2009-2010 are Rs.8,00,000. Variable cost per

 unit is Rs.40. find the breakeven point. Each unit sells at Rs.200.

(b) Write is standard cost? Why do we use a standard cost system?

Q.4 (a) what are financial Accounts? Define method of preparing financial


(b) What is the difference between funds flow statement and cash flow



(a) What do you understand by the term Budget and Budgetary Control?

What are the advantages and limitations of budgetary control?

(b) What is the difference between budgetary control and standard costing?

Q.5 Write short notes on the following:

 i) Responsibility reporting.

 ii) Responsibility accounting.

 iii) PERT/CPM. Zero - base budgeting

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