Sunday, October 24, 2010

Management Accountancy questions for exam

NOBEL COLLEGE Set- A

(Pokhara University Affiliate)

Sinamangal, Kathmandu

Unit Test

Level: Bachelor Semester – Fall Year : 2006

Programme: BBA III Full Marks : 10

Course: Management Accountancy Time : 3hrs.

Q3. A manufacturing company with normal capacity of 30,000 units furnished you the following information.

Beginning inventory units............................................................................................................ 4,000

Units produce during the year..................................................................................................... 25,000

Units sold during the year ........................................................................................................... 20,000

Standard variable cost................................................................................................................. Rs.16 per unit

Fixed factory overhead at normal capacity............................................................................ Rs.600,000

Fixed selling and distribution cost.............................................................................................. Rs.150,000

Unit selling price............................................................................................................................ Rs.50

Required

a) Income statement under absorption costing [2]

b) Reconciled profit under variable costing [1]

Q3.) A firm has fixed costs of Rs. 10,000. The variable costs in manufacturing each unit of product are direct materials Rs. 4, direct labour Rs. 6.5 & variable overheads Rs. 2.5. The current selling price is Rs. 20 per unit.

Required:

i.The break-even point in units [1]

ii.The break- even point if material cost increase by Rs. 1 [1]

Q3.) Following information relate to a company;

Output	Volume of production (units), X	Indirect cost (Rs), Y
Lowest	7,000	28,000
Highest	14,000	42,000

Required:

a) Segregate fixed cost and variable cost using high–low point method. [2]

The manager of a Repair and Maintenance department of Nepal Transport Company Ltd. is response to a request submitted the following budget estimates for his department that are to be used to construct a flexible budget to be used during the coming budget year.

Details of cost	Planned at 60,000direct repair hours	Planned at 90,000direct repair hours
Employees salaries Indirect repair material Miscellaneous costs	Rs.300,000 402,000 132,000	Rs.300,000 608,000 168,000

Required:

a) Prepare a flexible budget for the department up to activity level of 100,000 repair hours (use increments of 10,000 hours) [3]

*****************************************Good Luck*************************************

NOBEL COLLEGE Set -B

(Pokhara University Affiliate)

Sinamangal, Kathmandu

Unit Test

Level: Bachelor Semester – Fall Year : 2006

Programme: BBA III Full Marks : 10

Course: Management Accountancy Time : 3hrs.

Q3.) The following details relate to a manufacturing company

Normal capacity.............................................................................................................. 25,000 units per year

Standard variable manufacturing expenses............................................................... Rs.120 per unit

Fixed manufacturing overhead ................................................................................... Rs.600,000 per year

Variable selling expenses ............................................................................................... Rs.6 per unit

Fixed selling expenses .................................................................................................... Rs.200,000

Unit sale price................................................................................................................... Rs.200

The operation results for the year ending December of the last year were as fallows:

Sales .................................................................................................................................. 20,000 units

Production......................................................................................................................... 30,000 units

Required:

a) Prepare variable costing income statement. [2]

b) Show the reconciled profit under absorption costing. [1]

Q3.) A firm has fixed costs of Rs. 5,000. The variable costs in manufacturing each unit of product are direct materials Rs. 2, direct labour Rs. 3.5 & variable overheads Rs. 2.5. The current selling price is Rs. 10 per unit.

Required:

i. The break-even point in units [1]

ii. The break- even point if material cost increase by Rs. 1 [1]

Q3.) Following information relate to a company;

Output	Volume of production (units), X	Indirect cost (Rs), Y
Lowest	3500	28,000
Highest	7,000	42,000

Required:

a) Segregate fixed cost and variable cost using high–low point method. [2]

Q3.) The manager of a Repair and Maintenance department of Nepal Transport Company Ltd. is response to a request submitted the following budget estimates for his department that are to be used to construct a flexible budget to be used during the coming budget year.

Details of cost	Planned at 6,000direct repair hours	Planned at 9,000direct repair hours
Employees salaries Indirect repair material Miscellaneous costs	Rs.30,000 40,200 13,200	Rs.30,000 60,800 16,800

Required:

a) Prepare a flexible budget for the department up to activity level of 10,000 repair hours (use increments of 1,000 hours) [3]

*****************************************Good Luck*************************************

Assignment arrangement for different faculty

For BBA III

Collect the Electricity Bills for the month of Baisakh to Bhadra & make photocopy of each bill identify the amount of electricity cost & Unit Consumed separately for each of the month. Segregate the electricity exp in to variable & fixed portion using least square method.

For BCIS III

Follow the annual report of the organization & list the method that has been used for the valuation of Inventory with the help of Notes to financial statement section of Annual report.

For BBA I^st

Record the transaction in appendix 2 of the textbook of Financial Accounting using computerized system based of FACT Accounting software.

For BBA III

For BCIS III

Follow the annual report of the organization & list the method that has been used for the valuation of Inventory with the help of Notes to financial statement section of Annual report.

For BBA I^st

Record the transaction in appendix 2 of the textbook of Financial Accounting using computerized system based of FACT Accounting software.

Question of Nobel College DBMS 2005

NOBEL COLLEGE

Sinamangal, Kathmandu

Final Assesment 2005

Section :BCIS IV F.M 100

Subject : DBMS P.M 50

Time:3 hrs

Attempt all the questions.

1. a. Explain the advantages and disadvantages of the DBMS [8]

b What are the various component of DBSM [7]

2. a. Explain the E-R data model with the suitable example. [9]

b) Explain the importance of feasibility study in database design [6]

3. a. Explain the importance of the normalization in database. Explain about the first, second and third normal form. [9]

b. Consider the following table with the given functional dependencies, primary keys are underlined: [6]

Drinkers (name, address, beersLiked, manufacturer, favBeer)

name->address, favBeer

beersLiked->manufacturer

State in which normal form the given table is and normalize it up to 3NF.

4. a. Consider the following class diagram and write the SQL syntax to create necessary tables. [7]

b. Write SQL syntax to perform the following operations:[4X2=8]

I. Insert data into the employee table

II. Alter table department to add column branch.

III. Show name of all employees who live in Kathmandu.

IV. Display the no. of employees working in each department.

6. a. Define the functions of Data Administrator and Database Administrator. [8]

b. Explain the Cryptographic technique used in the database.[7]

7. a. Define Distributed Database System with its important properties.[8]

b. What is client server database? Explain its advantage over file server.[7]

8. Write short notes. (Any two): [5X2=10]

a) Data types

b) Transaction

c) Horizontal and vertical partitioning.

****Good Luck****

The main object of this lab is to be familiar with the DML(Data Manipulation Language)

DBMS LAB 4

The main object of this lab is to be familiar with the DML(Data Manipulation Language)

Deleting Records

To delete a record MySql uses the DELETE statement. It is similar to SELECT, except that as the entire record is deleted, there is no need to specify any columns. You need the table name and condition.

The general syntax of the DELETE command is

msql> DELETE from table_name where condition;

Example:

mysql > DELETE from employee_data where [condition]

NOTE: condition is optional.If condition is not given all the data from the table are deleted. So be careful to use a condition with the DELETE statements.Simply entering DELETE from table_name would have deleted all records in the table. There is no undo option

Changing Records in Table

UPDATE statement is used to update the records in table. The general syntax for the UPDATE statement is

mysql>UPDATE table_name SET column_name=value where condition;

In this statement the column_name is the name of the column to be updated and the value is the new value that is given to the column

Example:

mysql> UPDATE employee_data SET f_name=”Rahul” where emp_id=10;

NOTE: We have to be very careful to apply a condition. Without the where clause, we would have changed everybody’s name to Rahul.

INSERT, SELECT, UPDATE and DELETE make up the four standard statements for manipulating data. They are part of SQL’s data manipulation Language (DML)

Dropping Tables and Databases

To remove or drop the table and database we use the DROP command. The general syntax for the drop statement is

mysql> DROP table_name;

NOTE: No warning, no notification, the table and all the data in it has been dropped. So we have to be very careful with this statement

Similarly to drop the database we can issue the following command

mysql> drop database_name;

Changing Table Structure

The DDL statement ALTER allows us to change the structure of tables. We can add columns, change column definition, rename tables and drop columns.

1) Adding a new column in the existing table

To add a new column in the existing table we use the ALTER command. The general syntax of ALTER command for adding new column in the existing table is

mysql> alter table table_name ADD new_column_name column_type;

In the above command the new_column_name is the name of the new column that we are going to add in the table table_name and the column type is the type of the column like int, varchar,float etc

Example : mysql>AlTER TABLE employee_data ADD phone_no int;

In this example the phone_no is the name of the new column that we are going to add in the table employee_data and the type of that column is int

2) Changing the Column Defination

We can change the name of the existing column of a table with the help of ALTER command using the CHANGE clause. The general syntax of ALTER command for changing the name of the column is:

mysql>ALTER TABLE table_name CHANGE old_column_name new_column_name column_type;

After the CNAGE clause comes the old column name, then the new column name, followed by it’s definition. To change the definition but not the name of column, we would simply keep then name as before followed by the column type.

mysql>ALTER TABLE table_name CHANGE old_column_name new_column_type;

Example: mysql> ALTER TABLE employee_data CHANGE emp_id employee_number int;

3) Renaming a Table

To rename an existing table we use ALTER TABLE command with RENAME clause

mysql>ALTER TABLE old_table_name RENAME new_table_name;

The above command can also be written as

mysql>ALTER TABLE old_table_name RENAME TO new_table_name;

mysql>ALTER TABLE RENAME old_table_name TO new_table_name;

Example

mysql>ALTER TABLE employee_data RENAME emp_table;

4) Dropping a Column

To remove the unwanted column we use ALTER………..DROP command as follows.

mysql>ALTER TABLE table_name DROP column_name;

Example

mysql>ALTER TABLE employee_data DROP salary;

How to perform DBMS Lab and its methodologies

DBMS LAB

The main objective of this lab is to gain knowledge of the select statement that is used SQL

Querying MySQL tables

Data is extracted from the table using the SELECT SQL command. Here is the format of a SELECT statement:

SELECT column_names from table_name [WHERE ...conditions];

The conditions part of the statement is optional. Basically, you require to know the column names and the table name from which to extract the data.

SELECT f_name, l_name from employee_data;

The statement tells MySQL to list all the rows from columns f_name and l_name.
The display is in the order in which the data was inserted. Furthermore, the last line indicates the number of rows our table has.
To display the entire table, we can either enter all the column names or use a simpler form of the SELECT statement.

SELECT * from employee_data;

Some of you might recognize the * in the above statement as the wildcard. Though we don't use that term for the character here, it serves a very similar function. The * means 'ALL columns'. Thus, the above statement lists all the rows of all columns.
ASSIGNMENT 1

Write the complete SQL statement for creating a new database called addressbook

Which statement is used to list the information about a table? How do you use this statement?

How would you list all the databases available on the system?

Write the statement for inserting the following data in employee_data table
   First name: Rudolf
   Last name: Reindeer
   Title: Business Analyst
   Age: 34
   Years of service: 2
   Salary: 95000
   Perks: 17000
   email: rudolf@bugnet.com

Give two forms of the SELECT statement that will list all the data in employee_data table.

What will select f_name, email from employee_data; display?

Write the statement for listing data from salary, perks and yos columns of employee_data table.

How can you find the number of rows in a table using the SELECT statement?

What will select salary, l_name from employee_data; display?

selecting data using conditions

We will learn how to use the select statement using the WHERE clause.

SELECT column_names from table_name [WHERE ...conditions];

Now, we know that the conditions are optional

The SELECT statement without conditions lists all the data in the specified columns. The strength of RDBMS lies in letting you retrieve data based on certain specified conditions.
Comparision Operators of SQL

The = and != are the comparision operators

Examples of using comparision operators

1)SELECT f_name, l_name from employee_data where f_name =’john';

This query displays the first and last names of all employees whose first names are John.

2) SELECT f_name,l_name from employee_data where title="Programmer";

This query display the first and last names of all employees who are programmers.

3) SELECT f_name, l_name from employee_data where age = 32;

This lists the first and last names of all empoyees 32 years of age. Remember that the column type of age was int, hence it's not necessary to surround 32 with quotes

The != means 'not equal to' and is the opposite of the equality operator

The greater than and lesser than operators(< and >)

Examples

1) SELECT f_name, l_name from employee_data where age > 32;

This query display the first name and the last name of all the employee who are greater that 32 years

2) SELECT f_name, l_name from employee_data where salary > 120000;

This query display the first name and the last name of all the employee who who draw more than $120000 as salary

3) SELECT f_name, l_name from employee_data where yos < 3;

This query display the first name and the last name of all the employee who had less than 3 year of service in the company

The <= and >= operators

These operators are used primarily with integer data, the less than equal (<=) and greater than equal (>=)operators provide additional functionality.

Examples

1) select f_name, l_name, age, salary

from employee_data where age >= 33;

This query display the names, ages and salaries of employees who are more than or equal to 33 years of age.

2) select f_name, l_name from employee_data where yos <= 2;

This query displays employee names who have less than or equal to 2 years of service in the company.
ASSIGNMENT 2

Write the SELECT statement to extract the ids of employees who are more than 30 years of age.

Write the SELECT statement to extract the first and last names of all web designers.

What will the following SELECT statement display:

4. SELECT * from employee_data where salary <=100000;

How will you display the salaries and perks for employees who have more than $16000 as perks?

List all employee names (last name followed by first name) who hold the title of Marketing Executive.