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Tuesday, 25 August 2020

IGNOU MCA MCS-035 term-end exam notes,upcoming guess papers,important questions free download

IGNOU MCA MCS-035 3rd semester term-end examination (ACCOUNTANCY AND FINANCIAL MANAGEMENT) books/block,term-end exam notes,upcoming guess paper,important questions,study materials,previous year papers download.
IGNOU MCA MCS-035 term-end exam notes,upcoming guess papers,important questions free download

IGNOU BCA/MCA all semester new revised (1st semester,2nd semester,3rd semester,4th semester,5th semester and 6th semester) solved assignments,term-end exam notes,study materials,important questions,books/blocks (June-December) free download.


1. (a) Enter the following transactions of a merchant in the journal :

(b) From the following particulars compute Earnings Yield Ratio, Dividends Yield Ratio,Earnings Per Share, Price Earnings Ratio,Dividend Pay - out Ratio and Book Value Per Share :

2. What is a funds flow statement ? Explain its importance to the management and discuss in detail the procedure of funds flow analysis.

3. What is meant by Maximum Level, Minimum Level and Ordering Level of stores and materials ?
What factors are taken into account in fixing these levels ?

4. Doon Tools company is currently selling a product for Rs.10 per unit. Credit sales for the last year were 60,000 units. The variable cost per unit is Rs.6 and the average cost per unit at 60,000 units is Rs.8.The company is willing to relax its credit period from 30 days to 45 days. It is expected to result in a 5% increase in unit sales to 63,000 units and an increase in bad debt expenses from the current
level of 1% sales to 2%. The opportunity cost of tying up funds in accounts receivable is 15%.Assume 360 days in a year.Determine whether company should implement the proposed relaxation in its Credit Policy.

5. Explain any four of the following :
(a) Concept of Management Accounting
(b) Periodicity concept
(c) Types of Accounts
(d) Convention of full disclosure
(e) Motives for holding cash.
(f) Credit evaluation of customers.


1. (a) Following is the trial balance as on 31.03.2010 extracted from the books of Mr. Naresh, who carries on the business under the name and style of M/s Naresh & Co.

Prepare the final accounts after making the following adjustments :
(i) Closing stock as on 31.03.2010 amounted to RS.40,000.
(ii) Bank balance as per pass book amounted to Rs.2,600, difference being on account of bank charges of Rs.1,600 debited to customer's account by bank.
(iii) Depreciate building by 10%. As one-third of the building was used for residential purpose, treat one-third of the depreciation and the building repair expenses as drawings.
(iv) Depreciate furniture @ 10%. 10 steel chairs purchased on 01.04.2009 @ 200 per chair were wrongly debited to purchases.
(v) Provision for bad and doubtful debts to be maintained at 5%.
(vi) Annual insurance premium was paid on 01.07.2009 and included Rs.3,000 for life insurance premium.
(b) XZY Ltd. is considering purchase of a machine in replacement of an old one. Two models viz.
WOLIN' and `SKODA' are offered at a price of Rs.22.50 lakhs and Rs.30.00 lakhs respectively.
Further particulars regarding these models are given below :

Present value factors at 12% per annum are as follows :
Year          1      2      3     4       5        6
P.V. factors 0.893  0.797  0.712  0.636  0.567  0.507
Evaluate the two proposals under net present value method.

2. Write short notes on the following :
(a) Liquidity Ratios (Short-term solvency ratios)
(b) Business Entity Concept
(c) Matching Concept
(d) Accrual Concept

3. Discuss the concept of working capital and explain the 'Operating Cycle Method' of estimating working capital requirement.

4. Discuss the benefits and costs associated with the extension of credit. How should they be combined to obtain an appropriate credit policy ?

5. What are the objectives of inventory management ? Describe any two methods of inventory management under modern techniques.


1. (a) The expenses budgeted for production of 10,000 units in a factory are furnished below :

Due to the low demand of the product, the company has decided to reduce its production from 10,000 units. Prepare the budget for production at the following levels of output :
(1) 10,000 units
(ii) 8,000 units
(iii) 6,000 units
It may be assumed that the administration expenses are rigid for all levels of production.
(b) The following is the Balance Sheet of M/S ABC Ltd.

You are required to prepare :
(i) Schedule of changes in working capital
(ii) Funds flow statement
(iii) Funds from operations

2. What do you mean by Accounting ? Discuss its functions. Also state the role of an Accountant.

3. What is meant by Inventory Management ? State the reasons for holding inventory. Briefly discuss
the techniques of inventory control.

4. (a) What are the accounting concepts ? Explain any two of them with examples.
(b) Two components 'A' & 'B' are used as follows :
Normal usage         50 units per week each
Minimum usage     25 units per week each
Maximum usage    75 units per week each
Re-order quantity   A : 300 units
                               B : 500 units
Re-order period      A : 4 to 6 weeks
                               B : 2 to 4 weeks
Calculate the following for each component :
(i) Re-order level
(ii) Minimum level
(iii) Maximum level
(iv) Average stock

5. Write short notes on the following :
(a) Profit maximization and Wealth maximization
(b) Sources of working capital
(c) Solvency ratios and Liquidity ratios
(d) Contingent liabilities and Estimated liabilities

IGNOU MCA MCS-035 3rd semester term-end examination (ACCOUNTANCY AND FINANCIAL MANAGEMENT) term-end exam notes Download  

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