IGNOU BCOE-142 December 2025 Previous Year Question Paper

Q1.Discuss the nature and _ scope of Management Accounting. Differentiate between Management Accounting and Cost Accounting.

Q2.(a) Explain the concept of cost management. What are the different techniques of cost management ? Explain. 3+7

(b) Discuss receipt and payment method for preparing cash budget.

Q3.Write short notes on any four of the following : 4x5=20

(a) Break-even pricing

(b) Margin of Safety

(c) Social Audit

(d) Overhead Budget

(e) Financial Accounting

(f) Activity Ratio

Q4.(a) Write a note on the nature and limitations of financial statements. 15

(b) Explain debt-equity ratio and capital employed.

Q5.(a) What is meant by budgeting ? What are the advantages and limitations of budgeting ? 10

(b) Dhruwa Ketu Ltd. has placed before you the following trading results : 10 Sales Profit Year 2022 2,00,000 10,000 Find out :

(6) P/V ratio

(1) Fixed costs

(11) Break-even point

(iv) Amount of profit if the sales is = 2,50,0

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Q6.(a) What is Estimate Costing ? How does it differ from Standard Costing ? 10

(b) The standard cost of a chemical mix is as under : 10 4 tons of material X : @ = 16 per ton 8 tons of material Y : @ = 18 per ton Standard yield is 80% of input. The actual cost for the period is as under : 6 tons of material X : @ f 9 per ton 7 tons of material Y : @ = 15 per ton Actual yield is 10 tons Compute Material Variance.

Q7.(a) State the conditions, the income statement prepared with absorption costing and marginal costing will give different results. 10

(b) Differentiate between horizontal and vertical presentation of Balance Sheet.

Q8.(a) Explain the terms cost centre, revenue centre, profit centre, and investment centre. What is their utility to management ? 5+5

(b) What are the drawbacks of the traditional costing system ? 10 i: a 4x5=20 2022 2,00,000 10,0

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