Anna University Question Paper Code 180306
M.B.A. DEGREE EXAMINATION, MAY/JUNE 2014.
First Semester
BA 7106 — ACCOUNTING FOR MANAGEMENT
(Regulation 2013)
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PART A — (10 x2 =20 marks)
1. What is GAAP?
2. What is human resource accounting?
3. Define a `joint stock company'.
4. What do you mean by ,employees stock option scheme?
5. Define the term fund.
6. From the following information, calculate.cash from operations
Funds from operation Rs. 24,000
Increase in current assets 73,000
Increase in current liabilities :21,000
Decrease in current assets :20,000
7. From the following information, calculate :gross profit ratio
Sales Rs. 10,0(3;000
Sales returns 1,00,000
Cost of goods sold 5,85,000
8. What is target costing?
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