Management Accounting Fall 25 MID

Semester: Fall-2025 Time: 1.5 Hours Course Code: 0411-303 Section: All Daffodil International University (DIU) Faculty of Business and Entrepreneurship Department of Business Administration Raw materials.... ................Tk 8,000 Finished goods. Tk.30,000 Program: BBA Examination: Mid-term Full Marks: 25 Course Title: Management Accounting Teacher's Name: DAR/SK/MMA/FAH (Answer all questions) 1. (a) Show key activities of Management Accounting. (b) Write short note (i) Conversion cost (ii) Fixed and variable cost (iii) Prime cost (iv) Period cost [CLO-I: L-2] 3 + 4 = 7 marks 2. Information relating to sales and carriage outwards for six monüls in Khan Corporation Ltd. in 2024, are given below: Sales (Units) January February April June Requir ed: 34 32 36 40 33 35 Carriage out words (Taka) 1521 1637 1550 1608 a. Ascertain variable cost per unit and total fixed cost under the Least-squares Meü10d. b. Express fixed and variable cost in the formula of Y= a + bx c. Villat would be the carriage outwards for 38 units of sales in July? [CLO-2: L-3] 5 +2 + 2 = 9 marks 3. The following cost and inventory data for just completed year are taken from the accounting records of Jamuna Company Ltd. in the accounting year 2024: Costs incurred: Advertising expense Direct Labor cost Tk.80,000;Purchase of raw materials Tk.1ßO,OOO; Rent, factory building Tk.70,000; Indirect Labor Tk.50,000; Sales Commissions Tk.35,OOO; Utilities, factory Tk.9,000; Maintenance, factory equipment Tk.24,OOO; Supplies, factory Tk.800;Depreciation, office equipment Tk.9,000; Depreciation, factory equipment Tk.40,ooo; Insurance, office Tk.5,ooo; Bad debt Tk.l,ooo; Power and fuel Tk2,ooo; Selling & administration Expense Tk.20,OOO; Total sales for the year Beginning of year Inventories: Work-in-process................ .Tk.6,ooo Requir ed: Ending of year 1k 7,000 Tk10,ooo Tk.15,ooo Prepare a schedule of cost of goods manufactured and income statement for year. [CLO-2:L-3] 5+4 9 marks Page I of I