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1. “Management accounting is accounting for
effective management”. Explain

2. Differentiate between cash flow and fund flow
statement.

3. When standard quantity is 50 unit and standard
price per units is Rs. 4.50/- actual quantity uses 40
units and actual price is Rs. 5. Calculate material
cost valiance and analyse it.

4. Differentiate between ABC system and traditional
costing system.

5. List down the advantages of zero cost budgeting.
6. Explain the various methods of inventory valuation

7. Explain the concept of cost drivers. Discuss the
factors affecting the selection of cost drivers.

8. How the cost is classified into various element for
presenting the same in the form of a cost sheet.
Prepare a standard format of cost sheet for a
furniture making unit. Assume suitable data.

9. Define budget. Explain various types of budget and
how they help in cost control.