IGNOU MCO 05 Solved Assignment 2025 Pdf Download

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IGNOU MCO 05 Solved Assignment 2025 Question Paper

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Q. 1 a) Describe briefly the different methods of costing and state the industries to which they can be applied.
b) What are the financial statements? How far are they useful for decision making purposes?

Q. 2 Distinguish between the following :
a) cash flow statement and funds flow statement
b) leverage ratios and gearing ratios
c) fixed and flexible budgeting
d) Standard costing and Budgeting

Q. 3 Write short notes on the following :
a) Zero based budgeting
b) Master budget
c) Environmental accounting
d) Social accounting

Q. 4 A gang of workers normally consists of 60 skilled, 30 semi-skilled and 20 unskilled. They are paid at standard rates per hour as under:
Skilled Re.0.80
Semi-skilled Re.0.60
Unskilled Re.0.40
In a normal working week of 40 hours, the gang is expected to produce 4000 units of output
During the week ended 31 December, the gang consisted of 80 skilled, 20 semi-skilled and 10 unskilled. The actual wages paid were @ Re.0.70, Re.0.65 and Re.0.30 respectively. 3200 units were produced. Four hours were lost due to abnormal idle time.
Calculate
i. Wage variance
ii. Wage Rate Variance
iii. Labour Efficiency Variance
iv. Idle Time Variance
v. Labour Mix Variance
vi. Labour Revised Efficiency Variance
vii. Labour Yield Variance

Q. 5 a) Describe the reporting needs of different levels of management and how a system of reporting can satisfy it?
b) What is trend analysis? List down some trends to look for in the review of financial statement.

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