a. Define Accounting- b. Define Journal. c. Define Ledger. d. What is meant by Fund flow statement? e. What is Standard Costing? f. What is meant by Zero Based Budgeting? g. What is Decision -making? h. Define CVP Analysis. i. What is meant by Product pricing Method? j. What is Transfer Pricing? (10x3=30) PART - B ( 5 X 10 =50) Q2. What is Trial Balance? Explain in detail the errors which cannot be located by Trial Balance. Q3. What is Cash book? Explain the Kinds of Cash book in detail. Q4. What is Variance Analysis? Explain briefly various Material Variances. Q5. Explain the following (a) P/V Ration (b) Break Even Analysis (c) Marginal Cost Q6. What is meant by Cash Flow statement? How cash flow statement will be prepared As per AS-3