Unique Paper Code 7509

Management AccountingDecember 2025

B.Com (Programme) · 5 questions · 16 parts still being checked

Duration: 3 HoursMaximum Marks: 90

Reworded by Kunji from the printed paper. The original paper belongs to the University of Delhi. See DU's question bank.

Before you start

  1. Numbers and theory. 9 numerical parts and 7 theory parts. Numericals take longer to lay out, so give them your freshest time.
  2. Pace. Two minutes a mark: about 36 minutes for each 18-mark question, with nothing spare in 3 hours. Pick your side of each OR before you start writing.

1.

18 marks
· ~36 min
(a)
Relationship between management accounting and cost accountingBeing checked
(9)
(b)
Cost, revenue and profit centres in responsibility accountingBeing checked
(9)
OR
(c)
Cost control and cost reduction: how they differ, and their main toolsBeing checked
(9)
(d)
Financial and non-financial performance measures in responsibility accountingBeing checked
(9)

2.

18 marks
· ~36 min
Production budget and material purchase budget for two productsBeing checked
(18)
OR
(a)
Flexible budget at 50%, 60% and 80% working, with commentsBeing checked
(15)
(b)
Are flexible budgets more realistic and more useful than a fixed budget?Being checked
(3)

3.

18 marks
· ~36 min
Labour cost, rate, idle time, efficiency, mix and yield variancesBeing checked
(18)
OR
(a)
Efficiency, activity and capacity ratiosBeing checked
(9)
(b)
Material usage, price and cost variancesBeing checked
(9)

4.

18 marks
· ~36 min
Break-even point, margin of safety, profit and sales for a target profitBeing checked
(18)
OR
(a)
Income statements for March and April under absorption and variable costingBeing checked
(15)
(b)
Break-even analysis and the break-even chartBeing checked
(3)

5.

18 marks
· ~36 min
(a)
Marginal cost, contribution and profit of three sales mixesBeing checked
(15)
(b)
Circumstances in which a selling price below variable cost may be justifiedBeing checked
(3)
OR
(c)
Replacing one product with another: present and proposed sales mix comparedBeing checked
(18)

— End of the paper —