Management Accounting - Fall 25 - MID

Daffodil International University (DIU) Faculty of Business and Entrepreneurship Department of BusmesS Administration Semester: Fall-2025 Time: 1.5 Hours Course Code: 0411-303 Section: All Program: BBA Mid-term Examination: Full Marks: 25 Course Title. Management Accounting DAR/SK/MMA/FAH (Answer all questions) 1. (a) Show the key activities of Management Accounting. (b) Write short note (i) Conveh•sion cost (ii) Fixed and variable cost (iii) Prime cost (iv) Period cost, [CLO-I: L-21 3 + 4 = 7 marks 2. Information relating to sales and carriage outwards for siS months in Khan Corporation Ltd. in 2024, are given below: Sales (Units) Carriage out words (Taka) Month January February March April Aday June Required: 34 32 36 40 33 35 1579 1521 1637 1753 1550 I 'SOS a. Ascertain variable cost per unit and total fixed cost under the Least-squares Method. b. Express fixed and variable cost in the formula of Y= a + bX c. What 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 the just completed year are taken from the accounting records of Jamuna Company Ltd. in the accounting year 2024: Costs incurred: Advertising expense Dire abor cost of raw materials T k. 1,30,000; Rent, factop building Tk.70,000; Indirec abor Tk.50,OOO; Commissions TkB5,000; Utility' factory Tk.9,000; Maintenyce, Tk.24,000; ory office equipment Tk.9,000; Depreciation, factory equipment Supplies, Tk.40,OOO; Insuraye, office Tk.5,OOO; Bad ebt Tk.1,OOO; Powe nd fuel Tk.2,OOO; selling & administration Expense Tk.20,000; Total sa es for the year Tk.6,50,000 Inventories: Raw m erials...... Work-in- ocess............. Finishe ,goods........... . Required: Beginning of year Ending of year .Tk.8,OOO ....Tk.6,OOO .. Tk.30,OOO Tk.7,OOO Tk.10,000 Tk.15,OOO Prepare a schedule of cost of goods manufactured and income statement for the year. [CLO-2: L-31 5+4=9 marks Page 1 of 1