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DRIVE PROGRAM SEMESTER SUBJECT CODE & NAME BK ID CREDITS MARKS ASSIGNMENT WINTER 2013 MBADS/ MBAFLEX/ MBAHCSN3/ MBAN2/ PGDBAN2 1 MB0041 FINANCIAL AND MANAGEMENT ACCOUNTING B1624 4 60 Note: Answer all questions. Kindly note that answers for 10 marks questions should be approximately of 400 words. Each question is followed by evaluation scheme. Q. No Questions Marks Total Marks 1 Give the classification of Accounts according to accounting equation approach with its meaning and examples. Compare the traditional approach with modern approach of accounting equation approach. Analyze the transaction under traditional approach.

a. b. c. d. e. f. g. h. 20. 1. 2011 Paid salary Rs. 30,000 20. 1. 2011 Paid rent by cheque Rs. 8,000 21. 1. 2011 Goods withdrawn for personal use Rs. 5,000 25. 1. 2011 Paid an advance to suppliers of goods Rs. 1,00,000 26. 1. 2011 Received an advance from customers Rs. 3,00,000 31. 1. 2011 Paid interest on loan Rs. 5,000 31. 1. 2011 Paid instalment of loan Rs. 25,000 31. 1. 2011 Interest allowed by bank Rs. 8,000 Classification of accounting equation approach with meaning and examples Analysis of transaction –with accounts involved-nature of accountaffects and debit/credit 2 4 10 6

The following trial balance was extracted from the books of Chetan, a small businessman. Do you think it is correct? If not, rewrite it in the correct form. Debits Stock Purchases Returns outwards Rs. Credits 8250 Capital 12750 Sales 700 Returns inwards Rs. 10000 15900 1590 Discount received Wages and salaries Rent and rates Sundry debtors Bank Overdraft 800 2500 1850 7600 2450 Discount allowed Scooty Carriage charges Sundry creditors Bills payable 800 1750 700 7250 690 Journal entries of all the transactions Conclusion 3 6 10 4 From the given trial balance draft an Adjusted Trial Balance.

Trial Balance as on 31. 03. 2011 Debit balances Furniture and Fittings Buildings Rs. Credit balances Rs. 10000 Bank Over Draft 16000 500000 Capital Account 400000 Sales Returns 1000 Purchase Returns 4000 Bad Debts 2000 Sundry Creditors 30000 Sundry Debtors 25000 Commission Purchases 90000 Sales Advertising 20000 Cash 10000 Taxes and Insurance 235000 5000 General Expenses 5000 7000 Salaries TOTAL 20000 690000 TOTAL 690000 Adjustments: 1. 2. 3. 4. 5. Charge depreciation at 10% on Buildings and Furniture and fittings. Write off further bad debts 1000 Taxes and Insurance prepaid 2000

Outstanding salaries 5000 Commission received in advance1000 Preparation of ledger accounts Preparation of trial balance 4 6 10 4 Compute trend ratios and comment on the financial performance of Infosys Technologies Ltd. from the following extract of its income statements of five years. (in Rs. Crore) Particulars 2010-11 2009-10 2008-09 2007-08 2006-07 27,501 22,742 21,693 16,692 13,893 Operating Profit (PBIDT) 8,968 7,861 7,195 5,238 4,391 PAT from ordinary activities 6,835 6,218 5,988 4,659 3,856 Revenue (Source: Infosys Technologies Ltd. – Annual Report)

Preparation of trend analysis Preparation of trend ratios 4 Conclusion 5 4 10 2 Give the meaning of cash flow analysis and put down the objectives of cash flow analysis. Explain the preparation of cash flow statement. Meaning of cash flow analysis Objectives of cash flow analysis 3 Explanation of preparation of cash flow analysis 6 2 10 5 Write the assumptions of marginal costing. Differentiate between absorption costing and marginal costing. Assumptions of marginal costing (all 7 points) 4 Differences of marginal and absorption costing (Includes all 8 6 points) 10

course, you have learned what steps you will need to take to put together a successful team. You will use your knowledge about each step of the team-building process and its significance in a final report for your VP. You will explain what makes teams important and effective. This assignment gives you an opportunity to analyze your leadership potential while applying business writing skills. Your VP has asked you to create a 5–7 member team that you will lead for a new product or service the company is introducing. You have taken steps throughout your course to begin building your team. You will deliver a business report to your VP for your final team proposal.

Write a 3–4 page report to the Vice President to include the following sections: Instructions 1. Title Page Include a title page with the following information: Project name. Date. Prepared by: your first and last name. Prepared for: your VP first and last name. Company name. 2. Introduction Your introduction should be 1–2 paragraphs summarizing what you will cover in the report as well as your reason for writing the report. Be as specific and concise as possible when writing your introduction so that the reader can clearly understand what they will find in your report. 3. Body The body of the report will include three labelled sections: Envisioning the Team Based on the Week 3 assignment and feedback, describe your team’s purpose, its roles, and critical skills. Include the following: The team purpose statement (the shared goal). The specific roles that will make up your team and what each is responsible for. That includes description of responsibilities and the types of tasks each member performs. The skills/traits each role will require and why those are critical. Picking Your People Describe your plans for researching, recruiting, and evaluating the best candidates. Don’t forget to review the Week 5 assignment on evaluating candidates and the instructor feedback. Support your rationale with examples and references from course resources. Use the following suggestions to get started: Share your scouting techniques to recruit for the team members. Share your plan to research applicants or potential candidates, including the supporting rationale. Share how you will attract and persuade the most valuable candidates to join your team. Provide examples of key roles on your team and explain the evaluation or testing recommended for those roles and why those are appropriate. Leading an Effective Team Explain what makes the team and you as a member of your own team effective. Include the following: Identify and explain four characteristics that will be important for your team to be effective and successful and why those are key. Provide support for your points from course resources. As a member of your own team explain strategies you will use to be the leader your team needs. Provide support from course resources and your DiSC assessment. Consider strategies for increasing team effectiveness. Think about what you learned about your personality traits from the DiSC assessment and complementary strengths in your team members. 4. Conclusion Summarize the findings or results discussed in the report and reiterate the most important recommendations. Submission Requirements Check your assignment for grammatical errors. Review what you have written for clarity. Submit your report to the assignment in Week 10. This course requires the use of Strayer Writing Standards. SEE ATTACHED

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