BBASemester 22024-25Management AccountingBBA203

Management Accounting (BBA203) - AKTU Question Paper 2024-25

BBA · Semester 2 · Free PDF Download

This is the official AKTU Management Accounting Previous Year Question Paper for BBA Semester 2, academic session 2024-25. Published by Dr. A.P.J. Abdul Kalam Technical University (AKTU/UPTU), Lucknow. Free PDF download — no login required.

Course:BBA
Semester:Semester 2
Session:2024-25
University:AKTU / UPTU

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Questions Asked in 2024-25

Management Accounting (BBA203) — complete question paper · 70 marks · 3 Hours

Section AAttempt all questions in brief. 02 x 7 = 14
  • a
    Define the Balance Sheet
  • b
    What is financial analy sis and forecasting
  • c
    Discuss financial decision-making tool
  • d
    Explain effective use of ratio analysis
  • e
    Explain the significance of Material Price Variance, Material Usage Variance, Labour Rate Variance
  • f
    Define responsibility accounting
  • g
    Discuss break-even analysis f or evaluating new projects
Section BAttempt any three of the following: 07 x 3 = 21
  • a
    What are the key factors that an analyst must consider while interpreting financial data?
  • b
    How marginal costing help in evaluating the most profitable product mix
  • c
    Describe the role of a Management Accountant in a modern bus iness organization. How does this role differ from that of a traditio nal accountant?
  • d
    Explain how an understanding of mixed and non-linear cost be haviours can improve the accuracy of financial planning
  • e
    What is the relationship between relevant information and op portunity cost?
Section CAttempt any one part of the following: 07 x 1 = 07
  • a
    Define cost behaviour and explain the different types of cos t behaviour: fixed, variable, semi-variable , and stepped costs. How does understanding cost behaviour help managers in budgeting and forecasting?
  • b
    Describe the role of a Management Accountant in a modern bus iness organization. How does this role differ from that of a traditio nal accountant?
  • a
    Discuss how strategic factors like supplier reliability, qua lity control, confidentiality, and capacity cons traints influence the make-or -buy decision beyond just the cost comparison
  • b
    Discuss the impact of fixed costs, variable costs, and sales price on the break-even point. How does break- even analysis help in profit p lanning under different levels of output? Include a numerical illustration
  • a
    How does responsibility accoun ting contribute to better decision-making and control within an organizati on? Illustrate with examples ho w performance is evaluated for each type of responsibility center
  • b
    What is standard costing? E xplain its objectives and how it is used as a tool for cost control and perform ance measurement. Discuss the process of setting standards for material and labour
  • a
    Explain the purpose and compone nts of the Cash Flow Statemen t. How does it differ from the Income St atement in terms of financial analysis and forecasting?
  • b
    Define financial statements a nd explain their key components . Discuss the importance of financial stat ements in the decision-making p rocess for various stakeholders such as management, investors, credito rs, and government authorities
  • a
    Discuss the preparation of a Fund Flow Statement. What are t he main components involved in it, and ho w is the Statement of Changes in Working Capital used in the analysis? Provide a detailed explanation
  • b
    Explain the role of cash budgeting in financial planning and control. How does it help in managing wo rking capital and avoiding liqui dity crises in business operations?

Question text is extracted from the official AKTU question paper PDF above. Hindi translations are omitted — every question is printed in English in the original paper. Last verified: 2026-08-23.