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Suggestion for 93th BDE [Last 15 years Question-Analysis based]
“Management Accounting (DAIBB)”
Chapter-01: Introduction
1. What is meant by Management Accounting? Nov-2019, 12, June-2018,11,06,05***Discuss the
goals or objectives of Management accounting. May 06, 05*
2. Differentiate between Management Accounting and Financial Accounting. June-2020, June-2018,
June-2015, June-2014,Dec-2012,May-2012,Nov-2010,09,07,06***
3. “Management Accounting is helpful in managerial decision making.” Comment on the statement.
June-2020,Nov-2016,Dec-2015,June-2015,Dec-2014,June-2014,May-2012,Nov-08,07,06.***
4. Discuss briefly the role of Management Accounting in planning, control and decision making in a
bank with example relevant to your answer. BDE-92th, Nov-2019, June-2019, June-2018, June
2010, May 2009.**
5. Mention the tools of decision making. June-2020, Nov-2016, Dec-2015, June-2015,Dec-
2014,June-2014,May-2012,Nov-08,07,06.***
6. Discuss the limitation of management accounting. Nov-2019, June-2018, Dec-2012, May-
2011,2006,2005***
7. “Management Accounting is useful in banking operation” Comment . June-2020, June-2015,
June-2014,May-2011**
8. Or, Mention the possibility of uses of Management Accounting techniques in a bank. June-2019.
9. Or, Why accounting is indispensable in a banking enterprise in the context of all branches of
accounting and their rules? June-2016
10. Distinguish between MIS and Management Accounting. Nov-2018, Nov-2016, Dec-2015,Dec-
2014**
11. Discuss the shortcomings that the present reporting system in bank suffers from. Nov-2016, Dec-
2015*
Chapter-02: Cost Sheet and classification.
1) Define the cost and explain the following types of cost : June-2020, June-2015***
a. Sunk cost b. opportunity cost c. appraisal cost d. period cost
Or, Mention the classification of cost in different aspects/bases. Dec-09,07,06,03, June-07,06,05
Or, Discuss the various cost used in decision making and explain their characteristics. June-2019,
June-2005,Dec-2003.**
2) Define all cost are variable in the long run and all are Fixed in a short enough is adapted “Do you
agree with this statement give reasons is support of your answer. Nov-2019*
3) Discuss the difference between product cost and product cost. June-2018, Dec-2015**
4) Distinguish among the terms cost expense and loss. Dec-2014,Nov-2014,2008,May-2007.***
5) What is cost sheet? Mention it uses. Dec-2014, June-2015**
6) Discuss the methods of costing. Dec 07,06**
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Chapter-03: CVP & Break even Analysis:
1) Give the definition of cost volume profit relationship June-2016; Nov-2019,15***
Cost volume profit relationship. June-2014, 13; Nov-2014, 12, 10
2) Explain the terms CVP and BEP. Explain with example, how CVP analysis can help Bank
managers to take their decision. BDE-92th, June-2016*
3) Define break-even point. Nov-2017,16,15,14; June-2015,14,13,12,11.***
4) Discuss briefly the limitation of break-even analysis. Nov-2017,15,14; June-2013, May-
2012,2011.***
5) Discuss the assumption of break-even analysis. June-2020,12; Dec-2009***
6) Discuss three approaches of break-even analysis. Nov-2016,15,14; June-2015,14,13***
Chapter-04: Working Capital Management:
1) Define Working capital. Nov-2019,18,14,08,07; June-17,14,12,10,09,08,07,04***
2) Discuss the influence of factors in determining the working capital requirement of a manufacturing
company? Or, Mention the Determinants of working capital. Nov 2019,18,14,13; June-
2018,17,16,11,10,08,07.***
3) “There are some danger of excessive working capital and inadequate working capital”- Explain the
statement. June-2020*
4) Mention the working capital policies of an Industrial firm. Dec-10,09,08,02**
5) Describe the importance of working capital in a firm. June-17,14,10,09,07; Nov-08,03***
6) Distinguish permanent and temporary working capital. Nov-2019,14*
7) Discuss the different sources and uses of financing working capital? BDE-92th, Dec-07,06, June-
12**
8) What is meant by working capital cycle? SN-92BDE, tNov-18; June-18*
9) How working capital is financed? June-2019*
Chapter-05: Budget and Budgetary Control:
1) Define cash budget. What factors are to be considered while preparing cash budget. Nov-
2019,June-2014,2013,2012,Nov-2010.***
2) Discuss briefly the importance of budgetary control system with special reference to banking
organization. June-2020, June-2015,Dec-2013,May-2012***
3) How we can receive control of business operation of a bang through budget and standard costing
technique. June-2020*
4) What is meant by budget committee? What are the functions that are being performed by this
committee? June-2016*
Chapter-06: Capital Budgeting & Lease Financing:
1) What is Capital Budgeting? State the factors influencing the capital budgeting? June-2020*
2) Discuss the use of the "time value of money" in capital budgeting. BDE. Nov. 05; May
2012,11,06**
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3) Mention with their relative merits and demerits of various techniques of capital budgeting. Nov-
2019,June-2018,Nov-2016,May-2011,Nov-2005.***
Or, Mention the various methods of Appraisal and their shortcoming if any with special reference
to capital budgeting technique. June-2015
4) What is profitability? How can a firm improve the profitability of a project. June-2018,June-2014*
Chapter-07: Lease or Higher purchase
1) What do you mean by lease financing / Lease / lease contact? Dec-10,08,05,03, June-
12,11,07,06,05***
2) Explain the economics and importance, different kinds of leasing. BDE-92th,Nov-2019,16, June-
2017,2016, Dec-2015, Dec-2014, Dec-2014,May-2012,2011,Nov-2010,08***
3) Discuss the advantages and disadvantages of lease financing. BDE-92th, Nov-18,11,08,06, June-
12,11,06,05,03,02***
Or, Discuss the relative merits of leasing finance and hire purchase finance from customers and
lending bank’s point of view. Nov-2017, Dec-2013, Nov-2005.
4) Show the classification of leasing.
Or, What are the different types of leasing? Dec-11,10,08,04,02; May-12,11,07,06***
5) Distinguish lease finance from hire purchase finance from customers and lending Bank's point of
views. BDE. Nov. 2010; May 2012.**
Chapter-08: Cash Flow Statement:
1) Define cash flow statement. Distinguish form cash budget. Where and how do gain or losses
appears on the statement of cash flows in an indirect basis? Why? June-2019*
2) Discuss the usefulness of cash flow statement. Nov-2019, Dec-2012, May-2011 ***
Or, “The information in a statement of cash flows should help investors, creditors and others to
assess“.—Explain the statement. BDE-92
Or, Discuss the objectives or purpose of Cash flow statements. Dec-09,07**
3) How the cash flow statement helps the bankers to measure the performance of a firm? 06
Or, Mention the importance of cash flow statement to the bankers. May-11**
Or, “By analyzing cash flow statement, a Credit officer can assess the payment capacity and
behavior of the borrower “-justify the statement. June-2020*
Short Notes:
1. Operating Leverage, June-2020, 19, 15, 17; Dcc-2016***
2. Zero-based budgeting, June-2020, 17, 15, 14; Dcc-2016 ***
3. Management report, June-2020, 19, 18, 17, 15,13; Dcc-2013, 11***
4. Margin of safety, June-2020, 15, 14 Dcc-2019, 18, 17, 16,13, 08***
5. Causes of default Culture in Bangladesh. Dcc-2019, 18, 17, 16***
6. Deficit budget. Dcc-2019, 18, 17***
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7. Aging accounts receivables, June-2020, Dcc-2019, 18, 17***
8. Inventory management June-2019, 18, 17; Dec-15***
9. Project profile. Dcc-2018, 17, 16, 15, 14, 13, 12***
10. Cash flow forecast Dcc-2018, 17, 15***
11. Credit analysis Dcc-2018, 17, 14; June-2018***
12. Different forms of bank credit. Dcc-2018, 17, 12.***
13. Budgetary Control Systems June-2018, 17, 14; Dcc-2016***
14. Hire Purchase June-2018, 17, 12; Dec-2015.***
15. Variance Analysis. June-2018, Dcc-2013, 11.***
16. Industrial Sickness and its Causes. Dcc-16, 14, 12; June-17, 15, 14, 13***
17. Common misconceptions in pricing. June-17, 16, 15, 13; Dec 13, 11***
18. Cost volume profit relationship. June 2014, 13; Dcc-2014, 12, 10***
19. Production and operating cycle Dec-2015, 13, 11; June 12**
20. Total quality management. Dcc-2019**
21. Theory of Constraints. Dcc-2019**
22. Committed fixed cost and discretionary fixed cost. Dcc-2019**
23. Receivable management. BDE-92, June-2019, 18**
24. Objectives of Budgeting. June 13; Dec 12, 10**
25. Performance Budgeting; Dec 13, 12, 11, 10; June 13**
26. Cash-flow Statement Vs Cash Budget; Dec 13, 11; June 12**
27. Master budget and rolling budget, June-2020*
28. Methods of Costing, June-2020*
29. Cost reduction methods June-2019*
30. Cost leadership Dcc-2019*
31. Flexible budget June-2019*
32. Line of credit. June-2019*
Math Suggestions
Who prefer Math Who do not prefer math
Cost sheet*** Theory Introduction***
CVP Analysis*** Cost sheet***
Capital Budgeting*** CVP Analysis***
Lease Financing** Capital Budgeting***
Working Capital Requirement*** Working Capital Requirement**
Statement of Cash Flows*** Lease Financing*
Theory Introduction/Short Notes Short Notes***
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Overview of Previous Year Questions
Course Name: Management Accounting (DAIBB) 2nd part Banking Diploma
Chapter Name 92th June 20 Dec’19 Jun’19 Dec’18 Jun’18 Dec’17 Jun’17 Dec’16 Jun’16 Dec’15 Jun’15 Dec’14 Jun’14
Theories 1 1,8 1 1 1 1 1a, 1bM 1 1 1 1 1 1 1
Financial Statements Analysis 4 9 4
Costing and Pricing
Cost Sheet 2,3 2 2 2 2 2 2 2 3 2 2 3 2,4
Cost-Volume-Profit/ BEP 6 3 3,8 3 3 5 3,6 3,6,7 3 5 3,7 3 2 6
Cost-Plus Pricing 6 2
Budgeting an Expenditure
Capital Budgeting 5 6 4 6 4,6 4 4 4,6,7 8 4,6 4 3
Cash Budget Preparation 7 7 5 7 6 7 5 5
Flexible budget/ Appraisal 8 8 2 5T,6 7
Planning and Liquidity
Statement of Cash Flows 4 5 5 4 7 7 5 5 5 4 5 4 6
Working Capital
Management
Statement of WC requirement 8 7 6 5 3 7 7
Credit/Account Receivable Mgt 7 8 8 8 8 8 9 8
Leasing and Hire Purchase
Leasing 9 9 9 9 9 9 9 9 9 9 8 9
Hire Purchase Agreement 9
Short Notes (5 out of 8) 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Md. Rasel Uddin ITP, ACMA
Assist. Prof. (Dept. of AIS)
Begum Rokeya University, Rangpur.
Guest Speaker (TimeSmart Professional)
http://tsp.com.bd/
Member of Rangpur Tax Bar Association
