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Cost Accounting & Financial Management Nov' 2013 - Exam Paper Analysis

Teaching & Practice


CA - IPCC

COST ACCOUNTING & FINANCIAL MANAGEMENT

NOVEMBER, 2013 EXAM PAPER ANALYSIS

BY

CA. RAJ K AGRAWAL

 

100% Questions from concepts taught in Classroom

An Analysis of Exam Paper

·        Questions asked in exam are below the level taught in classroom

Q. No. in Exam Paper

Subject

Chapter

Level of Question

Similar Question no. as per our Book

1(a)

Cost

Material

Calculation of Stock Level (Formula Based)

Q15

1(b)

Cost

Integrated

Journal Entry Required (Very Simple)

Q13

1(c)

FM

Leverage

Calculation of all 3 leverage (Simple)

Q4

1(d)

FM

Capital Structure

EBIT-EPS Indifference Point

Q10

2(a)

Cost

Operating

Fare per Passenger Km

Q5

2(b)

FM

Ratio

Preparation of Balance sheet using ratio

Q13

3(a)

Cost

Labour

Labour Turnover

Q16

3(b)

FM

Capital Budgeting

Select machine with lower outflow

Q25

4(a)

Cost

Standard Costing

All Variance (Simple)

Q11

4(b)

FM

Fund Flow

Very Simple (No technical adjustment)

Q2

5(a)

Cost

Process

Practical concept in theory form

Theory

5(b)

Cost

Marginal Costing

Practical concept in theory form

Theory

5(c)

FM

Basic

General Concept

Theory

5(d)

FM

Basic

General Concept

Theory

6(a)

Cost

Overhead

Machine Hour Rate Calculation

Q5

6(b)

FM

Receivable Mgt

Recommend best credit policy

Q6

7(a)

FM

Leverage

Conceptual (Smart) Question

Theory

7(b)

Cost

Budgetary

Steps of Budgetary Control

Theory

7(c)

FM

Cash Flow

Conceptual Question

Theory

7(d)

FM

Capital Structure

Definition

Theory

7(e)(i)

FM

Basic

Conceptual Question

Theory

7(e)(ii)

Cost

Contract Costing

Escalation Clause

Theory

 

Marks Weightage (Subject Wise)

 

Marks Weightage (Theory-Practical Wise)

Cost Accounting

56

Theory

34

Financial Management

64

Practical

86

Total

120

Total

120

 

Out of 120 marks paper 100 marks was required to be attempted.


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