Email me

Thursday, April 24, 2014

CA Final AMA IMPORTANT THEORY QUESTIONS

PREMIER ACADEMY



No.222, RK Mutt Road, 2nd Floor, Next to Canara Bank, Opp.
to TVS Showroom, Mandaveli, Chennai – 28, 044-24622694 / 9841661405 visit www.cahariharan.blogspot.com



*** **** *** *** *** *** *** *** ***
*** *** *** ***



IMPORTANT THEORY QUESTIONS



ADVANCED MANAGEMENT ACCOUNTING



FOR CA Final – May. 2014 EXAM



1. Short notes on:



·       Three core concepts of TQM



·       Six sigma



·       Continuous process improvement.



·       Zero based budget.



·       Dual plan



·       Cost plus pricing



·       Business process re-engineering



·       Price discrimination



·       Types of activities in ABC



·       Peak load pricing



 



2. Distinguish
between:



·       Value engineering and Value analysis



·       Partial plan and single plan



·       Traditional management accounting
and  value chain analysis



·       Traditional absorption costing and ABC



·       Value added & non-value added
activities



·       Monopolistic competition vs. oligopoly



·       Going rate pricing and sealed bid
pricing



·       Skimming pricing and penetration pricing



·       Dual rate and two part transfer pricing



 



3. Explain Curvilinear
CVP analysis  & its assumptions



4. Explain Throughput
accounting Ratio



5. Explain in detail the
varies method of accounting in standard costing



6. Explain TQM , Stages
in implementation  & Six C's and 4P's
.



7. Explain Continuous
process improvement



8.
Discuss the non-cost factors to be considered for deciding in favour of shut
down



9.
Identify the circumstances it may be justifiable to sell at a price bellow
marginal cost 10. Identify the Non-cost factors to be identified in making
make/buy decision.



11.
Discuss the objectives of transfer pricing system and various methods of
Transfer pricing.



12.
Brief on how the Transfer pricing conflicts can be resolved effectively?



13.
Disadvantages of treating divisions as profit centres



14.
List down the important features of target costing system



15.
Highlight the points to be borne in mind before implementing a target costing
system.



16.
What is the significance and features of product life cycle costing.



17.
Briefly explain objectives & pre-requisite of uniform costing



18.
Pre-requisites of installing inter-firm comparison system



19.
Identify the Steps involved in value chain analysis approach for assessing
competitive advantages.



20. List down method of costing to be
adopted in service sector



21. Identify the conditions to be
satisfied for a cost to be classified as relevant cost.



22. Area in which applications of
incremental cost techniques in making managerial decisions



23. Identify the need for ABC costing
and the areas where ABC can be used as a decision making.



24Discuss various types of Competitive
pricing



25. List down the conditions to be
satisfied for price discrimination



26. Identify the pricing practices where
non-cost reasons are important in setting prices.



27. Define Pareto analysis and its area
of application.



28.How effective is JIT in elimination
of wastage of resources.



29. What do you mean by back flushing in
a JIT system?



30. List down the
objective of MRP



31. List down the minimum
data requirements to operate MRP system.



32. List down the goals
and performance measures for each perspective of balance scorecard.






Get your own FREE website, FREE domain & FREE mobile app with Company email.  
Know More >
Google