--

@
10

(Please write your Exam Roll No.)

Exam Roll No. ......................

END TERM EXAMINATION

SECONDSEMESTER [BBA(TTM)]MAY 2008 Paper Code: BBA (TTM) -108 Subject: Data Base Management System Paper ID-- 50108 (Batch: 200.1-2007) I Time: 3 Hours Maximum Marks :75
I

Note: Question No.1 is compulsory, answer one question from each unit.

Q.1
"'.....---

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~

--.

(a) Define the following terms: (i) Aggregation (ii) Generalization (v) Data independence (f) Explain the need of views in DBMS with the help of examples.

(9)

(g) ExplainRelationalModel. . UNIT-I

-------

(3) (3)

Q.2

(a) Explain the differences between a file oriented and database oriented system with advantages and disadvantages. (b) Explain the term data redundancy and data inconsistency. (a) What is data model? Explain different data models with help of suitable examples. (b) What is DBMS? Describe the architecture of DBMS. UNIT-II

(10) (5)

Q.3

(8) (7)

.--

-~
.

Q.4

(a) Differentiate between entity and attribute. Explain with help of an ER diagram. (b) Write a short note on Codd's rules.

(8) (7)
-------

~Q.5

(a) Explain the following general integrity rules of Relational Model: (i) Entity Integrity (ii) Referential Integrity (d) Compare and contrast BCNF and 3NF. Show that if a relation scheme is in BCNF, then it is also in 3NF. UNIT-III

(8)

(7)

Q.6

(a) What is normalization? Explain 2ndnormal form with the help of an example. (b) Write a short notes on: (i) Foreign key (ii) Primary key (v) Composite key

(6) (9)

rT

O.

a.7

(a) Explain functional dependency with the help of an example. (b) List all the functional dependencies and multivalued dependencies satisfied by the relation of the figure below. A
a1 ,a1 a2 a2

(8) (7)

B
b1 b1 b) b1

C
c) c2 c1 c' 3

UNIT-IV

a.8

(a) Define 2NF and 3NF. Produce 3NF table structures from the table below. (11)
Ernol.No.

1024 1126 1016 1420 1503 1001

S.Name Mathews John Bill James Charles Dickens

Deptt. Physics ChemistrY Mathematics Botany Geology Zoology

Year 1 1 2 2 3 I 4

Block Name G G K K L M (4)

(b) Describe the following commands: (i) Group by clause (ii) Aggregate functions

a.9

(a) Why do we use null values? (3) (b) Write commands to create a table student. Implement the primary key and foreign key constraints in the table. Explain the insertion and updation process in table. (6) (c) Explain UNION operator in det~il. Under which conditions are two relations said to be compatible? . (6) ************

, /

(Please

write

your

Exam

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Exam Roll No, ..m.h

;.......

END TERM EXAMINATION

SECOND SEMESTER [BBA/BBA{TTM)/BBA{B&r)]-MAY-JUNE 2009
i

IPaper Code: BBA/BBA(TTM)/BBA(B&I)

!paperID: 17~~8:/ Time: 3 Hours s"OHJ.8/ 1~.1()~-__,.-

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Subject: Database Management System

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:75

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a.- Explain Database end users. . b. What is entity? Explain strong and weak-entity. c. Define Insert, Update and Delete anomalies;: d. Define aggregation and generalization. e. What do you mean by data independence? Explain physical and logical data independence

---,

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--

3 3

Unit -I
(

Q2..

,-

a. List the advantage of Database Management System over Traditional File Based System.

- - b. What is data abstraction? Explain all three level of abstraction. OR Q3. a. Explain Different data medels with their relative advantage. b. Who is Database Administrator (DBA)? Explain the role and responsibilities of DBA.

8 7

Unit- II
Q4.
a. Explain IS\ 2'!)~ and 3rd Normal forms with example. Draw an E-R diagram for college
. '

10

database, also find out entities, their attributes and relationship among them, whose points"" are given below i. One student can opt one course but one course can opt by many students. ii. One course can be taught by many faculties and one faculty can taught many courses.

r-

iii. In a department there can be any number of faculty members but each factlty member belongs to one department only. iv. Many students can enrolled in one department but a student can not enrolled in more then one department. v. A student can have more then one local guardian but one guardian is assumed to be relate to one student only b. What is an attribute? Explain types of attribute used in E-R model with example.
OR '1 ~
8
\ 5

Q5.

a. What are Basic Set Operations? Explain with example

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b. Define candidate key, primary key and alternate key.

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c. Define Domain constraint, Primary key constraint, and Referential Integrity constraints.

UJ:1it - Iii
26. a. ExpJain] S\ 2nd and ]rdNormal fonns with example. b. Define Functional Dependency:
v.

6 3 6

What'do you mean by Updat'c, lLeit <-md Delete anomalies? Discuss in detail

OR
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a, Consider the relation Library (memberjd, member_name, member_address, book_code, book_name, issue_date, return_date), this relation ~~![~infonnation about issue and return of books in a library to its member. A member can be issued many different books but one copy of same book. i. What anomalies can occur in the above relation
11. What are the functional dependencies III the above relation
c:- -f'V

12

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Iii. ,Normalize the above relation up to 3rdnonnal form b. Define tuple and attribute Unit - IV a. Consider the following table Employee(eid, name, sal, deptt, job) Write SQL for each of following: i. Create Employee table. ii. Add a at1ributeaddress in above table. iii. Find the name of employee having-maximum sal. iv. Find the name of employee whose name begins with's'. b. Write the syntax of Insert and Delete colnmand. c. What are aggregate functions? Explain with example. OR a. Write short note on data type used in MS-Access
~ <1

8.

3 4

10 5

b. iX/ritesteps to create report in MS-Access,

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b- Def:ne candidate key, primary key and alternate key.

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c. Define Domain constraint, Primary key constraint, and Referential Integrity constraints.

U,nit- iii
26..

a. Explain] S\ 2nd and 3rdNorrnai fonns with example. b. Define I'unetional DependencY:
v.

6 3 6

What';do you mean by Updat'~, lC,tl1 (:\ndDelete anomalies? Discuss in detail

OR
)'7..

a.. Consider the relation Library (member_id, member_name, member_address, book_code, book_name, issue--date, return--date), this relation ~jQ![~informationabout issue and return of books in a library to its member. A member can be issued many different books but one copy of same book. i. What anomalies can occur in the above relation
11. What are the functional dependencies III the above relation
c:- -f'VO

12

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iii. .Normalize the above relation up to 3rdnormal form b. Define tuple and attribute Unit - IV a. Consider the following table Emp1oyee(eid,name, sa1,deptt, job) Write SQLfor each of following: i. Create Employee table. ii. Add a at1ributeaddress in above table. iii. Find the name of employee having-maximum saL iv. Find the name of employee whose name begins with's'. b. Write the syntax of Insert and Delete command. c. What are aggregate functions? Explain with exarnple. OR 3 4 8 3

8.

a. Write short note on data type used in MS-Access

b. iX/ritesteps to create report in MS-Access. t'Je'I"?<x
1 ~~1

10 5

)1/No.)

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MAY 2008

---

Exam Roll No. ......................

END TERM EXAMINATION

SECOND SEMESTER (BBA)

~per Code: BBA 108 PaperID-17108 Subject: DataBase (Batch: Management 20~2007) System Time: 3 Hours Maximum Marks :75 Note: Question No.1 is compulsory, answer one question from each unit.
I

Q.1

r--

(a) Define the followingterms: (i) Aggregation (ii) Generalization (Hi) Data independence (b) Explain the need of views in DBMSwith the help of examples. (c) Explain Relational Model.
UNIT-I

(9)

(3) (3)

,-....

--

Q.2

(a) Explain the differences between a file oriented and database oriented system with advantages and disadvantages. (b) Explain the term data redundancy and data inconsistency. (a) What is data model? Explain different data models with help of suitable examples. (b) What is DBMS? Describe the architecture of DBMS. UNIT -II
I

(10) (5)

Q.3

(8) (7)

/"'

Q.4

(a) Differentiate between entity and attribute. Explain with help of an ER , diagram. (b) Write a short note on Codd's rules.

(8) (7)

~ '"""

Q.5

(a) Explain the followinggeneral integrity rules of Relational Model: (8) (i) Entity Integrity (ii) Referential Integrity (b) Compare and contrast BCNF and 3NF. Show that ifa relation scheme is in BCNFf then it is also in 3NF. (7)
UNIT-III

Q.6

(a) What is normalization? Explain 2ndnormal form with the help of an example. (b) Write a short notes on: (i) Foreign key (ii) Primary key (iii)Composite key P. T~ o.

(6) (9)

..

a.7
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(a) Explain functional dependency with the help of an example. (b) List all the functional dependencies and multivalued dependencies satisfied by the relation of the figure below. A
",

(8) (7)

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-,.

B
bl bl bl bl

C
' cI c2 cl c3

aj al
,

a2 a2

'.

UNIT-IV
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(a) Define 2NF and 3NF. Produce 3NF table ~tructures from the table below. (11) Ernol.No. 1024 1126 1016 1420 1503 1001 S.Name Mathews John Bill James Charles Dickens Deptt. Physics Chemistry Mathematics Botany Geology' Zoology Year 1 1 2 2 3 4 Block Name G G K K L M (4)

, ,
....... ~ ~

(b) Describe the following commands: (i) Group by clause (ii) Aggregate functions

a.9

(a) Why do we use null values? (3) (b) Write commands to create a table student. Implement the primary key and foreign key constraints in the table,' Explain the insertion and updation

'"' "-"

process in table.'

(6)
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(c) Explain UNION operator in detail. Under which conditions are two relations said to be .~ompatible? (6) ************
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(Plea.~e write your Exam Roll No.)

Exam Roll No. ......................

END TERM EXAMINATION

SECOND SEMESTER [BBA(TTM)) MAY 2008 Paper Code: BBA (TTM) -108 Subject: Data Base Management System

!!!lper ID-- 50108

Time: 3 Hours

(Batch: 200.l~
answer one question from each unit.

Maximum Marks :75

1Note: Question No.1 is compulsory;

Q.1
,-.. i.r--

I
(9)

(a) Define the following terms: (i) Aggregation (ii) Generalization (v) Data independence (f) Explain the need of views in DBMS with the help of examples. (g) Explain Relational Model. UNIT-I

(3) (3)

0.2

(a) Explain the differences between a file oriented and database oriented system with advantages and disadvantages. (b) Explain the term data redundancy and data inconsistency. (a) What is data model? Explain different data models with help of suitable examples. (b) What is DBMS? Describe the architecture of DBMS. UNIT-II

(10) (5)

,0.3

(8) (7)

-.,

0.4

(a) Differentiate between entity and attribute. Explain with help of an ER ..

diagram. .

(b) Write a short note on Codd's rules.

(8) (7) (8)

- 0.5

(a) Explain the following general integrity rules of Relational Model: (i) Entity Integrity (ii) Referential Integrity (d) Compare and contrast BCNF and 3NF. Show that if a relation scheme is in BCNF, then it is also in 3NF.

(7)

UNIT-III 0.6
(a) What is normalization? Explain 2ndnormal form with the help of an example. (b) Write a short notes on' (i) Foreign key (ii) Primary key (v) Composite key

(6) (9)

p':-r~ O.

Q.7

(a) Explain functional dependency with the help of an example. (b) List all the functional dependencies and multivalued dependencies

(8) (7)

satisfiedby the relationof the figure below.

A
a(
,al

'

B
b] bj bj

C
cj c2

a2

c,
c' 3

a2

bl

UNIT-IV Q.8 (a) Define 2NF and 3NF. Produce 3NF table structures from the table below. (11)
Ernol.No.

"""

1024 1126 1016 1420 1503 1001

S.Name Mathews John Bill James Charles Dickens

Deptt. Physics Chemistry Mathematics Botany GeoloQV ZooloQV

Year 1 1 2 2 3 4

Block Name G G K K L M (4)

(b) Describe the following commands: (i) Group by clause (ii) Aggregate functions Q.8

(a) Why do we use null values? (3) (b) Write commands to create a table student. Implement the primary kay and foreign key constraints in the table. Explain the insertion and updatlon process in table. (6) (c) Explain UNION operator in det~il. Under which conditions are two relations said to be compatible? (6)

-...

************

Q.7

(a) Explain functional dependency with the help of an example. (b) List all the functional dependencies and multivalued dependencies satisfied by the relation of the figure below.' .
A
a1 al a2 a2

(8) (7)

B
bl b] bl b1

C
c1 c2

c,
c' 3

UNIT-IV a.8 (a) Define 2NF and 3NF. Produce 3NF table structures from the table below. (11)
Ernol.No.

--..

1024 1126 1016 1420 1503 1001

S.Name Mathews John Bill James Charles Dickens

Deptt. Physics Chemistry Mathematics Botany GeoloQV ZooloQV

Year 1 1 2 2 3 4

Block Name G G K K L M (4)

(b) Describe the following commands: (i) Group by clause (ii) Aggregate functions
Q.9

(a) Why do we use null values? (3) (b) Write commands to create a table student. Implement the primary kay and foreign key constraints in the table. Explain the insertion and updatlon process in table. (6) (c) Explain UNION operator in det~il. Under which conditions are two relations -... said to be compatible? . (6) ************

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END-TERM
Paper Code: IJ/JA(I/)
TiIllC: 3 I/OUfJ

EXAMINATIO.N

SI':CO:,\()SI.:I\ff-';TER [I3I3A I - J liLY 2000

./
........

- ION

Subject: Data Basc Malla;:L'melll Systcm

Maximum Q.No.l Alarks : 70

NOle: A ({cmpt allY six questiolls.

& 2 aft! compulsory.

Q.No.1 SI2le True' & Falsewith reasons. (a) A DBMS consists of a collection of intelTciated data and a set of programs to access that data. (b) A data manipulation language (DML) is a language thatenables users te access or manipulate data. (c) Data (lIes store infonnation about the structure of the database. (d) Query processor translates statements in a query language into low-level instructions that the data base manager unde'rstands. (e) (I) MS-Access is a RDBMS. package A relationship is an object that exists and is distinguishable

12
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fromother objects.

(g) ER-<lata model is based on a perception of a real world which consistsof aset of basic objects called entitiesandrelationships.
\

(h) The candidate key is a set of one or more attributes, which, taken collectively, allows us 'to idenlify uniquely an entity in the entity set. (0 r.\ \1/
(k

Flow-chart is overall logical structure of a database expressed graphically. Physicallcyei is the highest level of abstraction at which one d<,scribes only part of the entire database. A database scheme is specified by a sct of definitions which <::I<' expressed by a special language ca Iled Data Definition l2.nguage. Database Administrator is a program module \\'hich provides In<,lIl!erfac<,between the low-level data stored in the dalabase 2nd the application programs. E,plain the di fferenccs bctwecn phys lea I and logical da:;, I::.i,'pcndenc','

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DiscusS main featur::S0\ Lodl1'S commandments.

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Q.NoJ (a) DiscusStypes of applicationssuitable for RDBMS. (b) Lisllhe responsibi\;'.icsof database manager.

.
Q.NoA Wh" ," lhr maio diffoc""s b,l"""' f>1< proc<ssingsyst<mand' a data base managemencsystem (DBMS). Discuss the three levc\ architectureof DBMS Q.No.5
Explain the following ter;ns (ANY FOUR)

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12

(a) (b) (c) (d) (e) (f)

Primary key Nom1aliLltion GeneraliLltion NetWork Model SQL SpecialiLlt10n

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Q.No.6 ConstrUct an ER diagram for a University Registrar'S office. The office maintains data about cach class, including the instructor. the enrolment and the time and place of the class meetings. For each student-c\ass pair, a grade is recorded.

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6
.6

(1*' .:

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Q.No.1 ta) Whal~ Qurry Wi=! ,,\rdfor in MS-ACCESS1Om '" m""r a\l kin?s of que;ieswiththe help of Query Wizard. (b) Discuss the designing of a query using the feature called GraphicalQueryby Example(QBE). . Q.No.S (3) What are the fo:ms used for in MS-ACCESS? Discu3show manyviews do::.Form\VindOw have?
(b) Discllss the fe::.ruresof MS-ACCESS.

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(Please write your ExE~l1) TERM

, .

EXAMIN
"F BBA(B&I

A TIO N
MAY 2008 Exam Roll No. :.............. : a s nagement System
.J/ElPIFt1.JJl(l.3-2004)

Pape; Code: BB~U

Paper ID--18108
p'("" r-~

.I. r.;
5;1=r.nNn ~CI\JlC~TCCrecl> ,

'aper ID-- 50108 Time: 3 Hours

.

LNote: Question NO.1 is compulsory,

a.1
0.1

answer one question from each unit.

Attempt any five of the following: (a) Differentiate between Database and D.8.~.S (cO>)JNhatta~~k:ue Explain.

(cXjJ=~~tPaidifference between physicaland logicaldata independence (9)

(dJiW6'aBnikDcyi2tlitlimqferstandby the term "Data Dictionary"?

(eJ~XjM9mitte~"rfetity Set" and "Relationship Set". (flf)EWlaihahedereredfa.t~tff131DSM8amtW~~m les. (gg~~rfKi1ati:tiff8tEMetP.etween a weak and a strong entRy set. (h) Explain the "Project Operation" of a relational model. 0.2

(3) (3)

(a) What are the componentsqfJtJ~S? Explain the each component in detail. 0.2 (~iiXplaitf1tt1E1itflStinntianl5~ ne\Eij'~m~ ~a6[jSWi8~Y1~f(Yand s~IwiYJ advantages and disadvantages. (10) (b) Explain the term data redundancy and data inconsistency. (5) 0.3 Explain the relational, hierarchical and network models. Also explain their Q.3 (a~Weat~.tR1dtdmara~ft{J~~ifferent data models with help of suitable
.

examples. J8) 0.4 (b~MJ~tUBMB'i:gegtjttD~<KnhOO~\%I ~~aM! of patients and a set ot

, .

medical doctors. Associate with each patient a log of the various tests an'CJ) examinations conducted. UNIT-II (b) Construct approp'riate tables tOI" the above E-R diagram. 0.4 (ax~if1\fNMttaBt!:!rqaPfHnglamdi~~itiea'ftribute. Explain with help of an ER dIagram. (8) Q.5 (b)[Wtjbs, 3WrtanataldiorfXIecW;ing}le~. (7) (a) Functional Dependencies
~

0.5

(a)(~)'<~fti~~QWjPft'y.&,l\Dialsintegrity (B, JGotltYapW6~cies (ii) Referential Integrity

rules of Relational Model:

(8)

Q.6(d)(~WM(t:a~d1GOJ1Qtagy~PPd~y~~~aAP~7elation scheme is (~f[Q~airl"l!te ibl~amg iSC3hlJeommands by taking a suitable example. (7) (i) Create table ~ UNIT-III (ii) Insert (v) Update Q.6 (a) W~~s>e~alization? ex~mple. Explain 2ndnormal form with the help of an (6) integrity constraint between two relations. (9) (iJ) WH-mgnEi<ti)e three ways of creating a form in MS-ACCESS database? (ii) ~~fY~urposes of using forms and labele in MS-ACCESS. (v) Composite key List and explain the Codd's rules for R.D.8.M.S. How many rules are satisfied
***********'k

Q.7(b) ~lmc"'3~~o.tesrential

a.8

by MS-ACCESS?

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@
~3
2008

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(Please write your Exam Roll No.)

Exam Roll No. ......................

END TERM EXAMINATION

SECOND SEMESTER [BBA(B&I)]MAY
.

Paper Code: BBA(B&I)108 Paper ID--18108 Time: 3 Hours

I

Subject: Data Base Management System (Batch 2003-2004) Maximum Marks :75
I

Note: Attempt any five question in all Q.No.1is compulsory.

0.1
/"'

Attempt any five of the following: (a) Differentiate between Database and D.B.M.S (b) What is Data Abstraction? Explain. (c) Explainthe difference betweenphysicaland logicaldata independence (d) What do you understandby the term "DataDictionary"? (e) Explainthe terms "EntitySet" and "RelationshipSet". (f) What are derived attributes?Explainwith-anexample.
(g) Explain the difference between a weak and a strong entity set. (h) Explain the "Project Operation" of a relational model.
.

'--...

--

0.2

(a) What are the components of DBMS? Explain the each component in detail. (b) Explain the distinctions among the terms primary key, candidate key and superkey. Explain the relational, hierarchical and network models. Also explain their advantages and disadvantages. . (a) Construct an E-R diagram for a hospital with a set of patients and a set of medical doctors. Associate with each patient a log of the various tests and examinations conducted. (b) Construct appropriate tables for the above E-R diagram. (c) What are mapping cardinalities? Discuss the normal forms using: (a) Functional Dependencies (b) Multi valued Dependencies (c) Join Dependencies (a) What are the data types supported by MS-ACCESS? (b) Explain the following SOL commands by taking a suitable example. --' (i) Create table (ii) Insert (v) Update (vi) Delete (a) Explain the referential integrity constraint between two relations. (b) What are the three ways of creating.a form in MS-ACCESS database? Explain the purposes of using forms and labele in MS-ACCESS. List and explain the Codd's rules for R.D.B.M.S. How many rules are satisfied by MS-ACCESS? ************

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END-TERM EXAMINATION
SEi:viw SEM.~;rER iBBA1- MAy2003
Maximum

yO"' RoU

No. inunedi4J.dy)

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C
I

Paper Code: BBA-I08

Subject: Data Base Management System)

Marks: 75

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Time: 3 Hours'

Note: Attempt Any Fivequestions.

1\
,

'._(b).

How is concurrency bandled.bYD~.~M~S:?

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..)l1) What are the main functions of a database';~dmiriiStrator? 5 (c) What are mapping cardlnalities? How'can they effect 6 relational database design? Q.3 (a) List and explain the CODD's rules for RDBMS. (b) v.'hat is Data Dictionary? Explain its usefulness.
QA 12

ta) Create an E-R model and define its table structures for the:: following requirements. 5.. 5 (i) An INVOICE is written by amaJkcting executive. Each marketing executive can write many invoices, but each invoice is written by a single marketing executive. (ii) The invoice is written for a single CUSTOMER. However, each :'--.lstomer can have many invoices (iii) An invoice can include many detail lines (LINE) \vhich describe the. products bought by the customer. (iv~ The product infonnation is staled in a PRODUCT entity. (v) The product's vendorinformarion is found in a VE\:DOR entity. (b) Explain the distinctions among the terms primary key, candidate key and superkey. {~C\}l a;<wO-[\
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Q.5 (a) Cons:id~r.~~.l~.!0wjng re~ti~nsh~ datBbasc Employee (person-name, street. crty) Works (person-name, company-name, salary) Company (company-name, city) Manage.t (person-name; manager-name) Give anSQL DDL definition of this database. Idcurify referential-integrity constraints that should hold, and mclude
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Q.6 yWhataSsocIated is a partial dependency? WIth ,vhatnormal fOiTIl is it ') , " '-',' l., 00,.., . ~Dcfine and discuss the concept of transitive dcpcn~cncy

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(c) Explain the following types of dependencies (i) Multi\'aJued

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(ii) Join

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Data Manipulation lill ~'1lage

(d) Steps in cre.ating a report

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and Perpeluallnve~'tory
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Ov~rhead~ and VariabJ~Overhea~s.

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PaperCode: 'lJilA(H):::11 0-:;;"~~iff.~iIjlcount;rig "" " "-'-".'.. ..,~ -'

:rk foJ/owing information

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jv!~al used 1,44,000 ,0recr Wages 1,20,000 ~ours of .'/~~c:-,i,1~ I.O,OYJ l..~bour ~ours 4S,U./, OverhJds chJ:ge~bie %,000 One order c~:7ied oul in the faclor-;'.during the perJod, the relevant data: Material used RS.8,000 Machine Hours 2400
Direct Wages Rs.6,600 Labo!Jr Hours 3300

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TIme: 3 Hours
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Marks:

10

Note: Attemptanyjive questionsin all inclUd inK Q.Nc.r

which is com~ulsory, Q.No.l carries 10 marks. The remaining questiollS carry 1S markf (Dch.

Q.No.1 (a) State whether the following statements are True or False giving
reasons:!
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(i) Variableoverheads vary with time. ~ (ii) Cost Accounting can be used only in manufacturing concems.Y

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rrepar~ a c.omparative st:Hement of cost by u~ing two methods of recovery 01 overheads:

Direct Labour Hour Rate Method

~' (ii) Machine Hour Rate Method '. Q.No.6 A productpassesthroughthreeprocessesA, B and C.
expenses incun:ed on the three processes are:

chemical works and many others. ,< (b) Select the co~ect answer.in each oflhc following:
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Process ABC U nits introduced@IOOeachIO,OOO-. //" Rs,

. Labour'

Materials

30,000
6,000

10,000

80,000
18,150

R.t;., 15,000 165

65,000.
27;1.00'

Rs. 5,fXXJ 250

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(1) A bakery produces cakes. biscuits and bread, These proC:ucts should be treated as ;

(i) Joint Products . (iii) By.Products ,!,.(2) Wage Sheet is prepa~edby';'

(ii~ Co-Products

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(i\') SingleProducts
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Direct Expenses.
::;elling price

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per unitof output 120

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(3) When prices fluctuate widely. the method thJt will smooth out the effect offluctuation is' . .

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Man,'gclI1cfllo:pcnscs were Rs 80.000 ~nd selling expenses Rs.50.000 not allocJble 10 the processes, Actll,1I'outpUIof the three processes is: 5400 units und C 2100 units. Two-Thirds of the A - 9300 unils, B output of Proccss A and One-Half of the output Qf ProceEs B was passed on to the next process and the balance was sold. The normal loss' of the three processes. ca Iculated on the input of ever; ess was: Process 1\ . 5%. [3. 15%:1ndC . 10% The lossor Process11W:1S sold al R~.1 per unit, th:\I of Bat Rs.S per unit

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(iii)

(0

LIFO. Simple Average

. (ii) FIFO (iv) Weighted Average is 10

(4) The prime objective of cosl-acct'unting (i) Maximise pro(jts J>i) Help in inventory valuation
Provide In formal i-on to n1an;,gcl11cnt

for d~c ISlon lI1~k 1r1g.. '.

(iv) Aid in th-e(jxation of selling prices.

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(5) Which method o(costing is used in hospitals? .d:1f- Job Costing \Jpy UnitCosting :iv) ProcessCosting (Iii) Opc:rrllinc; Costing

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Jan Jan Jan Jan AccQunt ing 10 18 2:> 30

Matcrial Requisilion Slip

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Malerial RI:C\uisllion Slip t'1'() Material Requisition Slip No.7 Malerial Requisilion Slip No,S Shortage 5 unils
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Fin;Jr!c ial Ac~our!ling 2nd

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Also calculate

thelSreakup'?f

qu~

and value of SIOCK~l

the

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of the monlh. Q.No.; Prepare Cost She~! to calcul21c :he amount of profits and ~1e:s fOf the:
month of April 2000 for 1000 mits manufactUred from the following paniculars: Direct Labour Cost Rs.32.000i.e. 160%ofFa::tory overheads. Cost of goed, sold RS.I, 12,000. Inventor)' records show the opening and closing balances as: I" April 30'" April Rs Rs. Raw Material Work-in- PI'ogress Finished goods
16CXXJ 16CXXJ 28CXXJ 17200 24CXXJ 3(f:f)J :"

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Q.No.5

(a) (b)

Discuss the classification of Over-heads on the b~sls or fUI1CIIO:'< wilh ex.amples. A company has twO manufacturing depanmenls. The supervisor provides the following data for Job No.A to detcnnine the selk1g price by adding 20% of total costs by preparing; 0b COSISheet: Rs. (per unit) 7000 Materials Direct Wages 14 hours @ Rs.2.50 per hour 3500 (Dept. X - 8 hours; Dept. Y . 6 hours) Chargeable Expenses (stores)

500 11000
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Other data f9r the month: Selling expenses 30% of cost of goods sold (;cncr;1I S: i\dminiSlrativc expenses Rs.5,200 Purchase dRaw MalerIJII<.~.n,OOO Saks arc made by adding 20% profits on cost of sales.
Q.NO.4 (a) DIscuss the faclOrs responslbk methods of its measurement. Cor' Laoour Turnover' in a linn and

Add overheads Analysis of Profit and Loss Account

R5, 1.50.CXXJ

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Material used Direct Wages Dept. X 10.000 Dept. Y 12.000

Sales L~ss Relurns

2.50.Ov\J

. (b)

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Store Expenses Overheads: 7

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Dept. X 5,000 Dept. Y 9,000

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S73
Exam Roll No. ......................

END- TERM EXAMINATION

SECOl'mSEMESTER{BBA] MAY -JUNE2006 [Paper Code: BBAlBBA(TTM)/mBA(B&/)1l0 IPaper ID:171 10/50110/18110 Time: 3 Hours
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Subject: 0;$1 A;~OImting Ylaximwrz Marks: 75

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any tu

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Differentiate

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(a) (b) (c) (d) (e) Q.2

Cost Unit and Cost Centre Cost Allocativ PI'. ,ionment Direct Cost alH... Incmec1(ost Cost Reduction 'md Cost Control Shutdown Cost and Sunk Cost

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Q.3

During the month of January 2004, 32,000 units were produced, out of which 27,000 units were sold at Rs.8 per unit. The cost of raw materials consumed was Rs.l ,28,000 and tbe direct wages paid Rs.35,200. the factory overheads are Rs.5 per hour for 2,600 hours for the month. The office overheads are charged at 20% of works cost and selling overheads a: 25 paise per unit sold. Prepare a cost sheet showing (a) cost p~r unit, and (b) profit for the month. (a) An analysis of the time card of a worker on a machine shows that of the total 48 hours, he worked 45 hours (including 4 hours overtime) on production and that he remained idle for 3 hours due to machine break down. The rate of the worker is Rs.2 per hour. Overtime is paid 50% extra. You are required to allocate the wages paid to the worker between direct and indirect labour indicating reasons thereof. (b) Calculate the economic order quantity from the following particulars:Annual Consumption 1,600 units Cost of materials per unit RsAO Cost of placing and receiving one order Rs.50 Annual carrying cost of inventory 10% of inventory value. A manufacturing company used two identical large and four identical small machines. Each large machine occupies one quarter of the workshop and fully employs thiee workers; each small machine occupies half the space of a large machine and fuIJy employs tv,'o workers. The workers are paid by piece-work. . Each of the six machines is estimated to work 1,440 hours per year, while the effective working life is taken as 12,000 hours for each large machine and 9000 working hours for each smaIJ machine. Large machine cost Rs.20,000 each and sma\! machines Rs.4.000 each. Scrap values are RsA,OOOand Rs.l 00 respectively. Repairs, maintenance and oil are estimated to cost for each large machine Rs.4,OOOand each

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smaJImachineRs. I ,200, during its effectivelife. ~

Power consumption costs 5 paise per unit, and amounts for a large machine to 20 units per hour, and for a small machine to 2 units per hour. The manager is paid Rs.4,800 a year and the workshop supervision occupies half his time which is divided equaJIy among the six machines.

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Rent and rates of tht: workshop: Rs.6,4DOa year. ! ighting: Rs.I ,820 a year, to be apportioned in the ratio of worKer<; e.mployed Taking a p"riod of three months as a b::<:';;5, calculate the machine hour rate
;~nr1a smal!machine respective!y. y. 1'0; :J i,,! jJ :n",'I11O.:

firm of bujlding contractors hegaf' 10 t,':-!de )1"; 1" /\rrii expenditure in contract for Rs.2,75,OOO:. Material issued to contract -;I/'00 Plant for use at the contract 15,OOC Wages incurred 61,000 Other expenses incurred 5,000

2003

the fo!!(,\..Ii:!,' "',

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Cas~ received on account to 31." March 2004 amounted to Rs.l ,28,O?O bein"g80% of ti;'~.\\ ~J:'\~. . 'certIfied. Of the plant and matenals charged to the contract, plant costmg Rs.J,OOO;{;-)d ma,,~ndk ~costing R~.2,500 were lost at the beginning of the contract. On 3 151 March 2004, plant which b,K cost Rs.2,OOOwas returned to the store, the cost of work done but uncenificdwas R';.i '-')'1 <',Vi mmerials costing Rs.2,300 were in hand at site.

-.

Charge 15% depreciation on the plan1 and reserve ~,sprofit received. Prepare lhe Contract Account, Work-i'H'rogress Account and the Contrdctee's Acccount. A_,,' show how work-in-progress will appear in the Balance Sheet. Q.A A prove~s passes through two distinct processes A and R From the foHowing in[t}rrn;;!ion
!'equiro:~d "i'i')); :W.:

'-

to prepare Process Accounts.

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'I!I\ mal LossiProfit

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Accounts:-

Units issued-Process A 10,000 units

f-r. ---.---!'J','latcrial added
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Rs.l 0 cacho
1 ---,

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, P~o_c~~s~-LProcess A ! Rs.30,OOO Rs.40,00O

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--------==--==--;I{s.20,OOO! Rs. J2,000 r i NormalWastage (% of output) I 5'o LPer unit scrap value of normalloss --J Rs.5 Output (units) 1.:9,.:19
I

Di!:et Labour I Overneads

Rs.24,OOO Rs.20,500 5%
Rs.JO

I ' ,

9,000

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ABC Ltd. is a manufacturing conmapny, which has a sound system of financial account:ng. TI1::-... management of the company therefore feels that there is a need for the installation of a COST, accounting system. Prepare a report to the management bringing out the distinction between :;ost and financial accounting systems and the need for the introduction of a sound cost aCCoiHiting system. Explain how would you treat the fo!lowing in Cost Accounts:(a) Cost of rectification of defective wf,rk (b) Research and Development Cost (c) Fringe Benefits
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'YarillJlewrm-.;ba.", ~ fixed manufactzrng 0YI!I'fteads (Rs25000 per quarter) Va riabIe seffi ngovemeads Fixedscl!;ngexpenses (Rs.12500{. per quarter)

Papel'CoddBB.4110 , Tune:3Houn:
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Srtbject:CostA~ MaJdmumMarb:15

3.00 1.50 1.00 0.50 1.00 0.25 7.25

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Note: Attoript anyfive q"es~

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Anc(!ntr()n..ble costsaredirectcosts. Not anditect costs are controllable."

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Explainwith 'thehelpof suitableexamples.

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(h) Distinguish between OJ Engil\eered, OJ) DiscretionarY. and(iinCommitted costs. . J; ives uitaL.1oexamples;.Aroan. these C!)sts'co!1tron4ble 7 ..
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Standardprofit per unit

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flhe foRowing is'~ $um~ary ofr~eipts'~ndis~u~ofmateri~l$ ina factory d~no

January, eurrenryeaJ'. 7:!!!~'
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Thecompany's management is considering thepossibHity of furtherprocessing the productandselling it directlyto thecustomers. Themanagement estimates thatthe produc~ canbesold@Rs.141perunitafterfurtherpr.ocessing. The fallowingarethe estimates of theadditional (perunit/Quarter) costsof processing 60000/.units: Directlabour 1.00 Variable Manufacturing Overheads 0.60 Vari:lble Selling Cost 0.20 Additional Fixed Manufacturing Overheads (PerCkJarterl 10000 Additional Sales Expenses (PerQuarter) 5000 Youamr~quired to compute thecost(1)withoutand(2)with furtherprocessing. Is furtherprocessing advisable.
(h) Explain clearlythe difference between scrap,by.products. andjointproducts. Givethe cost accounting treatment for each.

Jln 01 Opening balance, 500units~ Rs.25t. per unit. ~ . ...D3 Issue, 70units

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ISsue: 304 untts. . R~ceMid fri)~Suppfier, 320units@Rs.24.50 pp.r iJ~it ~sue,112units. . \ , ", ,

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..;n-Receiwd from supplier. 240units@ Rs24.75perunit

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27 Rotu'rncd to ~torc. 12units@Rs.24.50perI'nit.

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Write ~h()rt 11()11!~ Oil ANYTlIRH: (a) (h) .r (el Periodic Inventory System I.ahour TUfI1oV1!r Normal Abnormal Losses

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"11 Received from, supplier, 100units@25/.perunit. . Workoutonthebasis off)rst.in-First.Out priceat which materials areto beissued and'

th~vak.te ofstock asonJanuary, 31.The physicaf verifICation Ievealed~t onJan!J3rv,,, ,

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2J5 250 280 220 .,... 300

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~ on March 31, of the current year. Rs.489000f. has been expended upan a contractandcertifICates 01valueofW'OrKCertiflerl h3vebeenreceivedto date .of

thevalue of Rs.600Q!K). Thecostotwarkuncetlified anthedatewas estimated

at Rs.15000/-. Uptothe endof the previausyear,profit of Rs.300001.had been ta~n on the contract. It is estimated that tht! contract will take a further 4

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manths ta complete and that it will necessitate an additional expenditure of

p'.

Rs.1 00000/-. Thetotal estimated expenditure uponthe cantractis t.o include a The cantnct price is Rs.720000{. and pravision of 5% for cantingencies.
(h) What amolX1t

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each employee's

gross

wag"

per weak.

shoufd be chaliled to work-in-process charved to factory.overheads?

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Rs.54DOOO - hasbeenreceivedin cashto 'date.TIBterminethe amount of profit to becr~dite 0 pro It aodiossaccaunt.

prenium? Discusshs treatment inccs1 accountingandSUIJ~ (h) Whatis .overtime a pracerlurefar its control. A machinesh.opcast center contains 6 machines .of equrvalontcapacitie~.Three are employed" on each michi~-one

/1

"Classification of total costs IOtafixed and variablecasts and determination of

cost unit are the two essentialpre.reQuisites.ofoperating costing." Explainthe statemer:twrrh suitahleill1J5trations.

.(14

.operators

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15

Rs.1O/perhour andtwo at Rs.5/. per houreach.Thefactory works a 4D.hourweek which indudes4 hours for setup tine. The wark Isjaintly daneby the aperatlJl'3. The .operators are paid fuly far the 4D hours.In addition, t~ey arapaida bonusof '0 %on productivetime. Costs are rr:parted for this companyan the basis .of13 f.our.week: periods. . Thecompany far the purposesof computing madline-hourralA iflctudesdirectwa~ of the operators also recoups the factory overh~ds aUocated ta the machines.Tha follawinIJdetails of factory overheadsapplicable to the-caSt center areaVailable: .., ','" . 1. Setuptime as described above. . .-'. '" . . . .. ,t ..

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Electronics Ltd. furni~hesthe f.ollowing infarmationfar 1.)000 TV valvesrnanufactllreIJ duringthe previousyear: II, Matenal ~ ~1'eC1 wages

1~

9COOO f,OOOO
12000

.lower andconsllmablestores
.J.xt.ory ;:Idlrectwages ).XIhting .offact9="{ Defectivewark (cost .ofrectificatian) Clericalsalariesandmanagement expenSB8--------.._-----. Sel5ngexpenses

--

15000~ 5500 3000 33500 5500 2DOO 11500 ------

2.

Depreciation. 10%perannum anoriginal cO$t' oneadJ machilo (original cost .of

eachmachineis Rs.13000f-).no.. :':;',/ Mailtenance and repairs per week per machineis Rs.250/.

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4. 5. 6.

Saleproceedsof scrap

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.tJant repairs.maintenanceanddepreciation

C.onsumable st.oresp~r week per machineis,~s.3601' ...f ',' . Power,20 units per hour per machine at Rs.2J-per unit. Appartionmentto the cost center:
:;1.1 ;t!. I!; .);.., lV','.:, " .

Last.year.the net selling pr!ce~~::_Rs:~ LfiO.per unit and .111 the units were sold. ;\5

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from April l.of t~l.~~l!.rTent ~h.e

sellingpricewas renu;ed ta Rs.31J. pe!ur~

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Rent per C'ltnum ,:.:::. Heat and ligh.t per annum

f1~:"W)OI

wasestimated could beincreased inthe' gy,50 .tha'1raductian '-. - cu,.entyear --- %dlJf: to
spa~ capacity.Ratesfor materialsanddirect wages wauld increaseby 10%. You are required to prepare a statement of cast allllJl[Qfit far the clJrren~_Y.ear. assumingthat 15000 1)l1its will bepraduced andsaidduringthe year and that facto~y

.!' Rs.54000/' ':R~I:720'00[. .,. !'IR"I'.' . ..

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-: Foreman's Salary ;'.".'. . .'.'.

Totalexpenses for 6 machines

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END TERM EXAMINATION

Paper'Code:BBA(B&I)110 Subject: Cost Accounting Paper Id: 18110 (Batch: 2005-2007) Time :.3 Hours MaximumMarks :75 Note: Attempt six questions including Q.1 which Is compulsory. . I
SECTION-A Q1 (5x3=15) Jtempt any five parts:(a) Differentiate between waste and scrap. (b) Differentiate between Casual workers and Outworkers. (c) How will you treat Bad Debts in Cost Accost!?? (d) Explain the treatment of Research and Development Costs in Cost Accounts. (e) Write a note on.features of Job Costing. (f) Explain FSN Ana'ysis of Inventory Control. (g) . From the following data calculate labour turnover rate by Replacement method:Number of workers on the payroll: At the beginning of month = 900 At the end of month = 1100 During the month 10 workers left, 40 workers were discharged and 1S0workers were recruited of these 2S workers are recruited in the vacancies of those leaving, while the rest were engaged for an expansion scheme. SECTION-B X Ltd. procedure a machine that sells for Rs. 300. An increase of 1S% in cost of material and 10% in cost of labour is anticipated. Find out the selling price to give same percentage of gross profit as before. Material costs have been 45% of cost of sales. Labour costs; have been 40% of co~t of sales overheads have been 15% of cost of sales. The anticipated increased costs in relation to the present sales price would cause a 3S% decrease in the amount of the present gross profit. (12) X Ltd. with a paid up capital of Rs. SO lakhs undertook a contract to construct LIG houses. The contract work commenced on 1/1/0S and the contract price was Rs. 50 lakhs. Cash received on account of contract on 31/12/05 was Rs. 18 lakhs (90% of work certified). Work not certified was estimated at Rs. 1,00,000. As on 31/12/05, material at site was estimated at Rs. 30,000 and machinery at site costing Rs. 2,00,000 was returned to stores. Plant and machinery at site to be depreciated at 5%. Wages outstanding on 31/12/05 was Rs. S',OOO. Following were ledger accounts as per Trial Balance on 31/12/0S:Land Plant & machinery (60% at site) Lorries Furniture Office equipment Material sent to site Wages Show Contract Account and Q4 15,00,000 25,00,000 Fuel and Power Site expenses 1,25,000 S,OOO 4,000 8,000 1S,OOO 1,33,000 (12)

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Q2

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Q3

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PostaQe 8,00,000 Office expenses 'SO,OOO Rates & taxes 1000 Bank 14,00,000 2,SO,000 Balance Sheet.

A product passes through 3 processes~ Following information is for the month of July. 2000 units were introduced in process A at a cost of Rs. 8 per unit.

Particulars
Material Labour

A 8,000 12,000

B 3,000 8,000

C 2,000 6,000 . P.t.C.

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Work ex enses 2,000 1,000 3,000 Normal loss'% 2 5 10 Scrap value er unit 1 1 4 Out ut in units 1950 1925 1590 Stock: July 1 200 300 500 Jul 31 150 400 Nil Stock: Valuation on Jul 1, .u. 19 27 36.5 Stock on 31s Jul is to be valued at cost as shown by month's productitm accounts. Prepare process Accounts and Stock Accounts. (12) 05 06 (a) Explain in detail Activity Based Costing. (b) ~rite a note on Labour Turnover. (6) (6)

(a) What is the difference between allocation and apportionment of overhead? (6) (b) A publishing house purchase.$ 2000 units of a particular item per year ,at a unit cost of Rs. 20. The ordering cost per order is Rs. 50 and inventory carrying cost is 25%. Find the optimal order quantity and the minimum total cost including purchase cost. If 3% discount is offered by the supplier for the purchase in lots of 1000 or more, should the publishing house accept the offer? (6)

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CalculateMachineHour Rate:(12) (a) Cost of machine is Rs. 40,000 and it has 'an estimated life of 15 years of1800 hours
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p'erannum. Its scrap value is Rs. 2500.

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(b) Estimatedrepairs- Rs. 10,500.

(c) (d) (e) (f)

Power Consumed per hour is 15 units @ Rs. 0.07 per unit. Insurance is 0.75% per month. Consumable stores are Rs. 25 per month. ' Machine is installed in a department whose monthly rent is Rs. 500, which occupies 1/5thof the area. (g) Total monthly light bil1= Rs. 40 for 10 light points of which 3 relate to this machine. (h) A supervisor who has a monthly sa~13ry of Rs. 500 devotes 1/4thof his time to this machine.
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(a) "Cost accounting is becoming more aod more relevant in the emerging economic scenario in India". Comment in brief. (4) (b) The net profit of A Ltd. appeared at Rs. 60,652 as per financial records for the year ending 31st March, 2007. The cost accounts however, showed a net profit of Rs. 86,200 for the same period. A scrutiny of the figures from both the set of accounts . - - --- led the followina fact -~ 1560 Works overhead under-recovered in costs 850 .Administrative overheads over-recovered in costs 5600 Depreciation charged in financial accounts 6250 Depreciation recovered in costs Interest on investment not included in cost 4000 2850 Loss due to obsolescence charged in financial accounts 20150 Income tax provided in financial accounts 357 Bank interest credited in finC;1ncial books 24800 Value of opening stock in : cost accounts : financial accounts 26300 25000 Value of closing stock in : cost accounts : financial accounts 23000 2000 'Interest charged in cost accounts Goodwill written off 5000 Loss on sale of furniture 600 Prepare a Reconciliation Statement between profit as shown by Cost Accounts and Financial Accounts. (8) ************

(Please write your Exam Roll No.)

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Exam Roll No. ......................

END TERM EXAMINATION

SECOND SEMESTER [SSA] MAY 2008

Paper ID--17110 /paper Code: BBA- 110 Time: 3 Hours

I

2001-2003) Subject: (Batch Cost Accounting Maximum Marks :75

I

Note: Attempt five questions in all including Q.No.1which Is compulsory. a.1

(3x5=15) (a) Define cost accounting. Differentiate it from financial accounting. (~) Explain Black Flush Costing (c) What do you understand by maximum stock, minimum stock and re-order level. (d) Define labour turnover. What are its causes? (e) Distinguish between allocation and apportionment of oyerheads.
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a.2
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How would you deal with the following items in the cost accounts of a manufacturing concern., (a) Research and development cost (b) Fringe benefits (c) Packing expe,nses (d) Labour turnover (e) Royalty on sales

(3x5=15)

a.3

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A manufacturing company used two identical large and four identical small machines. Each large machine occupies one quarter of the workshop and fully employs three workers, each small machine occupies half the space of a large machine and fully employs two workers. The workers are paid by piece work. Each of the six machines is estimated to work 1,440 hours per year, while the effective working life is taken as 12,000 working hours for each large machine and 9,000 working hours for each small machine Large, machine costs Rs 20,000 each and small machines Rs. 4,000 each. Scrap values are Rs 4000 and Rs 100 respectively. Repair, maintenance and oil are estimated to cost for each large machine Rs. 4,000 and each small machine Rs. 1,200 during its effective life. Power consumption costs 5p. per unit and amounts for a large machine to 20.units per hour and for a small machine to 2 units per hour. The manager is paid RS.4800 a year and the workshop supervision occupies half his time which is divided equally among the six machines. Rent and Rates of the workshop is RS.6400 a year lighthing (to be apporotioned in the ratio of workers employed): Rs.1820 a year taking a period of three months as a basis calculate the machine hour rate for a large machine and a small machine respectively. (15) " Costs maybe classified in a variety of ways accordihg to their nature and the information needs of management". Explain. (15) (a) The cost structure of an article, the selling price of which is Rs.500, is as follows: (10) Direct Material: 50% of the total cost Direct Labour: 30% of the total cost Overheads: balance Due to anticipated increase in existing material price by 20 percent and in the existing labour rate by 10 percent the existing profit would come down by 30 percent, if the selling price remains unchanged. Prepare a' statement showing the cost, profit and sale price under the present conditions and with the increase expected for the future, assuming the P.T: ().

a.4

a.5

same percentage of profit on cost as under present conditions had to be earned. (b) Draw a performa of cost sheet.

(5)

a.6

(a) What do you understand by maximum stock level? How is it fixed? (7) (b) A manufacturer buys certain equipments from outside suppliers at Rs 30 per unit. Total annual needs are 800 units. The following further data are available. (8) Annual return on investment 10% Rent, taxes, insurance per unit Rs 1/Cost of placing an order Rs 100 .Determine the economic order quantity. A material used on building is produced in .three grades:
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a.7

(15)

Particulars Rawmaterialused (1000 tonnes)

Wages Weight lost (% of input) Scrap (sale price RS.50 per tone) Sale price per tonne of finished goods

Process I 2,00,000
87,500 5% 50tonnes Rs. 350

Process II

Process III

39,500 .:10% 30 tonnes RS.500

10,710 20% 51 tonnes RS.800

Management expenses were Rs.17,500 and selling expenses RS.10,000. 2/3rd output of process I and 50%of the output of process II are passed to the next process and the balance is sold. The entire output of process III is sold. Prepare process accounts and a statement of profit. a.8
.

Differentiate between: (a) Waste and Scrap

(5x3=15)

(b) Time keepingand Time-booking

(c) Primary distribution and secondary distribution of overheads ************

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Exam Roll NOJ.~::::::2:.<J?Ic

END TERM EXAMINATION

SECOND SEMESTER (BBA(TTM}(B&I)J- MAy-JUNE2009

Paper Code: BBA/BBAlTI'MJ/BBAlB&IJll Paper ID: 17110 50110 18110 Time : 3 Hours
I

Subject:

Cost Accounting (Botch: 2004-2008) (Batch:2004-2008) (Botch: 2005-2008)

Maximum Marks :75 anyfwe questions.

Note: Attempt Q1 Q2

Explain the different methods industries.

of costing and state their suitability

to particular (I 5)

Give the specimen of the following and explain the precautions to be exercised while using them. (15) (a) Purchase requisition form (b) Store requisition fonn (c)Material transfer note Write short notes on the following:(a) Life cycle costing (b) Activity based costing (I 5) (c) Back flush costing

Q3 Q'4

(a) Distinguish between 'Taylor's Differential Piece Rate' and 'Emerson's Efficiency Plan' systems of incentive wage payments. (8) (b) What are the arguments for and against inclusion of interest on capital in the Cost Accounts? (7) Upto 31st December 2007 Rs. 3,39,000 have been spent on a contract. Value of work certified has been Rs. 4,50,000. The cost of work done but not certified is Rs. 9,000. It is estimated that the contract will take further three months to complete and will necessitate and additional expenditure of Rs. 60,000. The total estimated expenditure (except this reserve) upon the contract is to include a provision of 5% for contingencies. The contract price is Rs. 5,25,000 and Rs. 3,60,000 have been received upto 31st December 2007. Ascertain the total profit, estimated profit and the reasonable profit to be taken to the credit of Profit and Loss A/C. (15) A factory producing article A also yields B and C as by products. The Joint Cost of rnanufat:Lult: is: -=- -"-.. Rs. Material 10,000 Labour 2,000 8,000 Factory and office overheads Total 20,000 d b - quent separate costs are as under: A B C 1300 1000 Material 1500 200 150 Labour 100 550 400 800 Factory and office overheads 2500 2000 1500 Total Rs. Sale value 15,000 20,000 10,000 30% 25% 20% Estimated profit on sales value Assuming that selling and distribution expenses are in proportion to sales value, show how would you propose to apportion the joint costs of manufacture and prepare the necessary accounts of A, Band C. (15) The net profit of Aloy Ltd. is Rs. 1,28,755 as per fmancial records for the year ended 31st December 2007. However the cost books shows a profit of Rs. 1,72,400 for the same period. A scrutinv of the fil:':urefrom both the sets revealed the following facts:Rs. Works overheads under recovered in cost 3120 Admn. Overheads recovered in excess 1700 Depreciation recovered in costs 12500 Depreciation charged in fmancia1 accounts 11200 Interest on investment not included in costs 8000 Loss of obsolescence in fmancial accounts 5700 Income tax provided in financial accounts 40300 Bank interest in fmancial books 750 Store adjustments (credit in financial books) 475 Loss due to de reciation ( in fmancial books) 6750 (I 5) Prepare reconciliation statement to reconcile both the figure of net profits. "''''''''''''''''''''''''''''''''''

Q5

Q6

Q7

(please write your Exam Roll No.)

Exam Roir ~o. ...................... ~~

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END TERM EXAMINATION

SECOND SEMEsTER(BBA(TTM)(B&I)]- MAy-JUNE2009 Paper Code: BBA/BBAlTI'MJ/BBAlB&1)11 Paper lD: 17110 50110 18110 Time : 3 HOUTS
I

Subject:

Cost Accounting (Batch: 2004-2008) (Batch:2004-2008) (Batch: 2005-2008)

Maximum Marks :75

Note: Attempt any.five questions. Q1 Q2

Explain the different methods of costing and state their suitability industries. to particular

(15)

Give the specimen of the following and explain the precautions to be exercised while using them. (15) (a) Purchase requisition form (b)Store requisition form (c) Material transfer note Write short notes on the following:(a) Life cycle costing (b) Activity based costing (15) (c) Back flush costing

.
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Q3

Q4

(a) Distinguish between Taylor's Differential Piece Rate' and 'Emerson's Efficiency Plan' systems of incentive wage payments. (8) (b) What are the arguments for and against inclusion of interest on capital in the . (7) Cost Accounts? Upto 31st December 2007 Rs. 3.39,000 have been spent on a contract. Value of work certified has been Rs. 4,50,000. The cost of work done but not certified is Rs. 9,000. It is estimated that the contract will take further three months to complete and will necessitate and additional expenditure of Rs. 60,000. The total estimated expenditure (except this reserve) upon the contract is to include a provision of 5% for contingencies. The contract price is Rs. 5,25.000 and Rs. 3,60.000 have been received upto 31 st December 2007. Ascertain the total profit, estimated profit and the reasonable profit to be taken to the credit of Profit and Loss A/C. (15) A factory producing manufacture is: article A also yields B and C as by products. -Rs. 10,000 2,000 8,000 20,000 A 1500 200 800 2500 20,000 30% B 1300 150 550 2000 15,000 25% C 1000 100 400 1500 10,000 20%

Q5

Q6

The Joint Cost of

Material Labour Factorv and office overheads Total auent separate costs are as under: Material Labour Factorv and office overheads Total Rs. Sale value Estimated profit on sales value

Assuming that selling and distribution expenses are in proportion to sales value, show how would you propose to apportion the joint costs of manufacture and prepare the necessary accounts of A. Band C. (15) Q7 The net profit of Aloy Ltd. is Rs. 1,28,755 as per fmancial records for the year ended 31st December 2007. However the cost books shows a profit of Rs. 1,72,400 for the same period. A scrutiny of the fi!ure from both the sets revealed the following facts:Rs. Works overheads under recovered in cost 3120 Admn. Overheads recovered in excess 1700 Depreciation recovered in costs 12500 Depreciation charged in financial accounts 11200 Interest on investment not included in costs 8000 Loss of obsolescence in fmancial accounts 5700 Income tax provided in financial accounts 40300 Bank interest in fmancial books 750 Store adjustments (credit in financial books) 475 Loss due to de reciation ( in fmancial books) 6750 (15) Prepare reconciliation statement to reconcile both the figure of net profits. ************