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Accounting & Financial Management SGVU Exam Question Sample Paper

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Descriptive type SGVU Exam Question – 500 words

  1. Explain the components of Fixed Assets in detail. Provide examples of each component.
  2. Define a Bank Reconciliation Statement. Why is it important for a business? Provide the steps involved in preparing one.
  3. Differentiate between tangible and intangible Fixed Assets. Give examples of each type and explain their significance in financial accounting.
  4. What is the purpose of a cost centre in cost accounting? Provide an example of a cost centre and explain how it helps in cost allocation and control.
  5. Describe the key elements of a Fixed Asset register. Why is it essential for an organization to maintain an accurate Fixed Asset register?
  6. How can a business maintain control over its Fixed Assets? Discuss the methods and procedures that can be employed to safeguard and manage Fixed Assets effectively.
  7. Define Capital Expenditure and Revenue Expenditure. Provide examples of each.
  8. Explain how Capital Expenditure and Revenue Expenditure are treated in financial statements. What are the accounting implications of each?
  9. Discuss the long-term and short-term impact of Capital Expenditure and Revenue Expenditure on a company’s financial position.
  10. Describe the criteria used to differentiate between Capital and Revenue Expenditures. How do these criteria impact financial decision-making?
  11. Compare and contrast the focus of financial accounting and management accounting in terms of audience, purpose, and time horizon.
  12. Discuss the key financial statements prepared under financial accounting and the key reports generated under management accounting.
  13. Discuss the concept of accounting as an information system. How does accounting collect, process, and communicate information?
  14. Analyze the role of accounting in society and its impact on various stakeholders such as investors, government, and businesses.
  15. Evaluate the ethical considerations and challenges associated with accounting as an information system within the context of contemporary business practices.

Short notes in 100 words

  1. Accounting Conventions
  2. Accrual Accounting
  3. Audit and Assurance
  4. Balance Sheet
  5. Capital and Revenue Receipts and Payments
  6. Cash Flow Statement
  7. Cash Management
  8. Cost Accounting
  9. Cost of Debt
  10. Cost of Equity
  11. Depreciation
  12. Dividend Theories
  13. Earnings Per Share (EPS)
  14. Financial Forecasting
  15. Financial Management
  16. Financial Ratios
  17. Fixed vs. Variable Costs
  18. GAAP (Generally Accepted Accounting Principles)
  19. Inventory Valuation
  20. Journalizing
  21. Ledger Posting
  22. Share Capital
  23. Taxation in Accounting
  24. Types of Accounts
  25. Working Capital

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