Accounting For Management BA7106 MJ2014 1st Semester Question Paper

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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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