103 Cost and Management Accounting Question Paper 2021
[DODLDU MCOM 1st SEM Question Paper]
COMMERCE
Paper: COM – 103
(Cost and Management Accounting)
Full Marks: 80
Time: Three hours
The figures in the margin indicate full marks for the
questions.
1. (a) What is
Cost Accounting? Briefly explain the importance of Cost Accounting. 6+10=16
Or
(b) What is the difference between Cost Reduction and Cost Control? Elucidate the benefits of Cost Reduction practices in an organisation. 6+10=16
2. (a) What do you mean by Process Costing? Briefly explain the Applicability of Process Costing with examples. 6+10=16
Or
(b) Write short
notes on the following: 4×4=16
(i) Normal Loss
(ii) Abnormal
Loss
(iii) Abnormal Gain
(iv) Inter-Process Profits.
3. (a) What do
you mean by analysis and interpretation of Financial Statements? Discuss their
importance. 6+10=16
Or
(b) Describe the
different techniques of Financial Statement Analysis and explain their
limitations. 8+8=16
4. (a) "Ratios
are indicators, sometimes pointers but not in themselves are powerful tools of
management." Explain. 16
Or
(b) How would you analyse the financial also position of a company
from the viewpoint of an investor and a creditor with the help of Ratio
Analysis. 16
5. (i) Briefly explain the significance of Working
Capital. 8
(ii) State the
Advantages of Adequate Working Capital. 8
Or
(b) Elucidate different techniques for assessment of working capital requirement in an organisation with examples. 16
Also Read: MCOM 1st SES Question Papers (Dibrugarh University - DODL)
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