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    Admin_Louis
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    NATIONAL OPEN UNIVERSITY OF NIGERIA 14-16

    AHMADU BELLO WAY, VICTORIA ISLAND LAGOS SCHOOL OF MANAGEMENT SCIENCES MARCH/APRIL 2015 EXAMINATION

     
    Course Title:          Management Accounting
     
    Course Code:          ACC313
     
    Time:                           3hrs
     
    Instruction:           Answer 4 questions, question one and two is compulsory
     
    1). Discuss Costing Methods and Techniques and Attempt a classification of costing.
     
    (20 Marks)
     
    2). Distinguish between cost accounting and management accounting.
     
    (20 Marks)
     
    3). Describe the concept of cost behaviour and identify the reasons for studying cost behaviour.
     
    (15 Marks)
     
    4). Establish the need for cost estimation and describe the various cost estimation techniques.
     
    (15 Marks)
     
    5).The costs of operating the maintenance department of ABC Manufacturing Nigeria Limited for the last four months have been given a§ follows:

    Compute the total cost for month five (5) when output is expected to be 7,500 standard hours. (15 Marks)
     
    6). Discuss the difference between standard cost and standard costing.
     
    (15 Marks)

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