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IGNOU MMPC 004 Assignment 2023-24 Question Paper
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1. During the current year AB Ltd. Showed a profit of Rs. 1,80,000 on a sale of Rs. 30,00,000. The variable expenses were Rs. 21,00,000. You are required to calculate:
1. The break even sales at present.
2. The break even sales if variable cost increased by 5%.
3. The break even sales to maintain the profit as at present, if the selling price is reduced by 6 per cent.
2. XYZ. Ltd. Is currently working at 50oA capacity and produces 10,000 units. At 60% capacity raw material cost increased by 2% and selling price falls by 2 percent. At 80% capacity raw material cost increased by 5% and selling price falls by 5%. At 50% capacity the product costs Rs. 180 per unit and is sold at Rs. 200 per unit. The UIIIL itcost UUSof U Rs. 1 80 comprises the following P”.ti””1″t SgS g Rs. Material 100 Wages 30 Factory overheads 30 (40% fixed) Admini strative Overheads 20 (50% fixed) Prepare a marginal cost statement showing the estimated profit of the business when it is operating at60Yo and 80% ofcapacity
3. Explain the lollowing
(a) Business Entity Concept
(b) Accrual Concept
(c) Dual Aspect Concept
(d) Cash and Cash equivalents
4. Explain the various Financial Staternents. Which are parts of the Annual Reporl. How can Notes to the accounts help in better understanding of financial statements?
5. What is Human Resource Accounting? How it is used as management decision tool.
IGNOU MMPC 004 Solved Assignment 2023-24 Pdf Download Facility
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