Vous êtes sur la page 1sur 7

APRIL 2012 60147/BPZ6A/BPF6B

Time : Three hours Maximum : 75 marks

PART A — (10 × 2 = 20 marks)

Answer any TEN questions.

All questions carry equal marks.

1. Define Costing.
AhUP¯À Áøµ¯Ö.

2. What is Batch costing?


öuõSv AhUP¯À GßÓõÀ GßÚ?

3. What do you mean by Profit centre?


C»õ£ ø©¯® Gߣuß ö£õ¸Ò GßÚ?

4. What is contract costing?


J¨£¢u AhUP¯À GßÓõÀ GßÚ?

5. What is Sub-contracts?
xøn J¨£¢u® GßÓõÀ GßÚ?

6. Define Process costing.

£i•øÓ PnUQ¯À Áøµ¯Ö.

7. What is Abnormal effectives?

A\õuõµn ÂøÍÄPÒ GßÓõÀ GßÚ?

8. What is Operating costing?

ö\¯À£õmk PnUQ¯À GßÓõÀ GßÚ?

9. What do you mean by cost recovery?

AhUP v¸®£ ö£ÖuÀ Gߣuß ö£õ¸Ò GßÚ?


10. Write down the formula for BEP.

BEP Põs£uØPõÚ `zvµzvøÚ GÊxP.

11. What is Margin of Safety?

£õxPõ¨¦ AÍÄ GßÓõÀ GßÚ?

12. What is mean by Key factor?

wºÄ Põµo Gߣuß ö£õ¸Ò ¯õx?


PART B — (5 × 5 = 25 marks)

Answer any FIVE questions.

All questions carry equal marks.

13. Explain the objectives of cost accounting.

AhUP¯À PnUQ¯¼ß ÷|õUP[PøÍ ÂÁ›.

14. Prepare a cost sheet form the following details:

Raw material consumed Rs. 80,000

Wages Rs. 20,000

Works expenses are charged at 100% on wages. Office overhead


is charged at 25% on works cost and selling overhead at 10% on
works cost.

RÌPõq® £µ[PøÍU öPõsk AhUP AmhÁønø¯ u¯õº


ö\´P.

‰»¨ö£õ¸ÒPÒ £¯ß£õk ¹. 80,000

T¼ ¹. 20,000

öuõÈØ ö\»ÄPÒ T¼°ß «x 100% •® A¾Á»P ÷©Øö\»ÄPÒ


öuõÈØ AhUPzvß «x 25% ÷©¾® ÂØ£øÚ ÷©Øö\»ÄPÒ öuõÈØ
AhUPzvß «x 10% AÝ©vUPÄ®.

2 60147/BPZ6A/BPF6B
15. Product A is obtained after it passes through three distinct
processes. 2,000 kgs of material at Rs. 5 per kg were issued to
process I. Direct wages amounted to Rs. 900 and production
overhead incurred was Rs. 500. Normal loss is estimated at 10%
of input. This wastage is sold at Rs. 3 per kg. The actual output
is 1,850 kgs. Prepare process I account.

ö£õ¸Ò A Gߣx ‰ßÖ £i•øÓPøÍz Ph¢x QøhUQßÓx.


£i•øÓ I À EÒÏk 2000 Q.Q. ¹. 5 Âu® ö\´¯¨£kQßÓx. ÷|µiU
T¼ ¹. 900 ©ØÖ® EØ£zv ÷©Ø ö\»ÄPÒ ¹. 500. \õuõµn |mh®
EÒÏk «x 10% Gvº£õºUP¨£kQÓx. PÈĨ ö£õ¸ÒPÒ Q÷»õ
JßÖ ¹. 3 Ãu® ÂØ£øÚa ö\´¯¨£kQÓx. Esø©¯õÚ
öÁΨ£õk 1850 Q÷»õ Qµõ® BS®. £i•øÓ I PnUQøÚ u¯õº
ö\´P.

16. A plant costing Rs. 1,50,000 was issued to a contract on 1.1.98.


Plant costing Rs. 10,000 was transferred to another contract on
30.6.98. A plant costing Rs. 5,000 was stolen. Another plant
worth Rs. 4,000 was destroyed by fire. Plant costing Rs. 3,000
was sold for Rs. 4,000. Charge depreciation at 10% per annum.
Ignore depreciation for plant stolen, destroyed and sold. Show
the extracts from contract account relating to plant.

1.1.98 AßÖ J¨£¢uzvØS Áõ[P¨£mh ö£õÔ°ß AhUP®


¹. 1,50,000. ¹. 10,000 ©v¨¦ÒÍ ö£õÔ ©ØöÓõ¸ J¨£¢uzvØS
30.6.98 AßÖ ©õØÓ® ö\´¯¨£kQÓx. ö£õÔ°ß AhUP® ¹. 5,000
©v¨¦ÒÍx v¸h¨£mkÒÍx. ©ØöÓõ¸ ö£õÔ ¹. 4,000 ©v¨¦ÒÍx
w°ÚõÀ AÈUP¨£mkÒÍx. ¹. 3,000 ©v¨¦ÒÍ ö£õÔ ¹. 4,000 US
ÂØ£øÚ ö\´¯¨£mhx. ÷u´©õÚ® BskUS 10%
AÝ©vUP¨£kQÓx. v¸k÷£õÚ ö£õÔ°ØS® w°ÚõÀ
£õvUP¨£mh ö£õÔ ©ØÖ® ÂØ£øÚ ö\´¯¨£mh ö£õÔ
BQ¯øÁPÐUS ÷u´©õÚ® uºUPÄ®. J¨£¢uzvÀ EÒÍ
ö£õÔ°ØS E›¯ PnUQøÚ u¯õº ö\´P.

17. From the following information, calculate total running


kilometers and total passenger kilometers.

Number of buses – 5

Days operated in a month – 25

Trips per day made by each bus – 4

Distance of route – 25 km (one side)

Capacity of bus – 50 passengers

Average passenger travelling – 90% of capacity.

3 60147/BPZ6A/BPF6B
¤ßÁ¸® uPÁÀPøÍU öPõsk ö©õzu C¯UP Q÷»õ «mhº ©ØÖ®
ö©õzu £¯oPÒ Q÷»õ «mhøµ PnUQkP.
÷£¸¢xPÎß GsoUøP – 5
©õuzvÀ C¯UP¨£k® |õmPÒ – 25
JÆöÁõ¸ ÷£¸¢x® |õÒ JßÖUS¨ ¤µ¯õn® ö\´Áx – 4
Cøh¨£mh yµ® – 25 Q.«. (J¸ ÁÈ°À)
÷£¸¢vÀ ChÁ\v – 50 £¯oPÒ
\µõ\› £¯oPÒ £¯n® ö\´Áx 90%.
18. From the following particulars find out the selling price per unit
if BEP is to be brought down to 4000 units
Variable cost per unit – Rs. 60
Fixed expenses – Rs. 2,00,000
Selling price per unit – Rs. 100.
RÌPõq® ÂÁµ[Pμ¸¢x J¸ A»Qß ÂØ£øÚ Âø» ©ØÖ®
BEP ß AÍÄ 4000 A»SPÍõP SøÓ²® ÷£õx EÒÍ ÂØ£øÚ
Âø»°øÚø¯²® PnUQkP.
©õÖ£k® AhUP® A»S JßÖUS – ¹. 60
{ø»¯õÚ ö\»ÄPÒ – ¹. 2,00,000
ÂØ£øÚ Âø» A»S JßÖUS – ¹. 100.
19. Explain the advantages of Marginal costing.
Âή¦ {ø» AhUP ¯¼ß |ßø©PøÍ ÂÁ›.
PART C — (3 × 10 = 30 marks)
Answer any THREE questions.
All questions carry equal marks.
20. Explain the merits and demerits of job costing.
£o AhUP¯¼ß |ßø© ©ØÖ® wø©PøÍ ÂÁ›.
21. From the following details you are required to prepare contract
account for the year ended on 31.12.2001.
Rs.
Materials directly purchased 1,80,000
Materials issued from stores 50,000
Wages 2,44,000
Direct expenses 24,000
Plant purchased 1,60,000
Proportionate establishment
charge 54000

4 60147/BPZ6A/BPF6B
The contract price was for Rs. 15,00,000 and upto
31.12.2001 Rs. 6,00,000 had been received in cash which
represented 80% of work certified
The materials at site unconsumed were valued at Rs. 15,000.
The plant was to be depreciated by Rs. 16,000.
Prepare the contract account showing what profits thereon have
been earned to date.
RÌPõq® ÂÁµ[PøÍU öPõsk 31.12.2001–¢ ÷uv¯ J¨£¢u
PnUQøÚ u¯õº ö\´P.
¹.
‰»¨ö£õ¸Ò ÷|µi öPõÒ•uÀ 1,80,000
Qh[Q¼¸¢x ÁÇ[P¨£mh ‰»¨ö£õ¸Ò 50,000
T¼ 2,44,000
÷|µi ö\»ÄPÒ 24,000
ö£õÔ öPõÒ•uÀ 1,60,000
ìuõ¤zuÀ ö\»Ä ÂQu® 54,000
J¨£¢u Âø» ¹. 15,00,000. 31.12.2001 AßÖ Áøµ ö£Ó¨£mh
öµõUP® ¹. 6,00,000 C¢u öuõøP \õßÓÎUP¨£mh ÷Áø»°ß
©v¨¤À 80%. ~Pµ¨£hõu ‰»¨ö£õ¸mPÎß ©v¨¦ ¹. 15,000.
ö£õÔ°ß «x AÝ©vUP¨£mh ÷u´©õÚ® ¹. 16,000.
J¨£¢u PnUQøÚ u¯õº ö\´P ÷©¾® C»õ£® GÆÁõÖ £QºÄ
ö\´¯¨£kQÓx GÚU PõmkP.
22. A product passes through three processes A, B and C. 10,000
units at Re. 1 per unit were issued to process ‘A’. The other
direct expenses were :
A B C
Rs. Rs. Rs.
Sundry materials 1,000 1,500 1,480
Direct labour 5,000 8,000 6,500
Direct expenses 1,050 1,188 1,605
The wastage of process A was 5% process B 4% and Process C
5%. The wastage of process A was sold at Re 0.25 per unit, that
of B at Re. 0.50 per unit and that of C at Re. l per unit. The
overhead charges were 168% of direct labour. The final product
was sold at Rs. 10 per unit, fetching a profit of 20% on sale.
Prepare process accounts and finished goods account.
J¸ ö£õ¸Ò ‰ßÖ £i•øÓPÒ A, B ©ØÖ® C °ß Ph¢x
Á¸QßÓx. £i•øÓ A – °À Em ö\¾zu¨£k® A»SPÒ 10000
Auß Âø» ¹. 1 Ãu®. ©ØÓ ö\»ÄPÒ ¤ß Á¸©õÖ.
5 60147/BPZ6A/BPF6B
£i•øÓ £i•øÓ £i•øÓ
A B C
¹. ¹. ¹.
£Ø£» ‰»¨ö£õ¸ÒPÒ 1,000 1,500 1,480
÷|µiU T¼ 5,000 8,000 6,500
÷|µia ö\»ÄPÒ 1,050 1,188 1,605

PÈĨ ö£õ¸ÒPÒ £i•øÓ A °À 5% , £i•øÓ°À 4% ©ØÖ®


£i•øÓ°À C °À 5%. PÈĨ ö£õ¸ÒPÒ £i•øÓ A °À A»S
JßÖ 0.25 ø£\õÂØS®, £i•øÓ B °À 0.50 ø£\õÂØS®, £i•øÓ
C °À A»S JßÖ ¹. 1 US® ÂØ£øÚ ö\´¯¨£kQÓx.
÷©Øö\»ÄPÒ, ÷|µiU T¼°À 168% AÝ©vUP¨kQÓx. CÖv¨
ö£õ¸Ò ¹. 20 US ÂØ£øÚ ö\´¯¨£kQÓx. AvÀ EÒÍ C»õ£
AÍÄ ÂØ£øÚ°ß «x 20% BS®. £i•øÓ PnUQøÚ²® CÖv¨
ö£õ¸Ò PnUQøÚ²® u¯õº ö\´P.

23. A transporting company is running 4 buses between two towns


which are 50 kms apart. Seating capacity of each bus is 40
passengers. The following particulars were obtained from their
books for April 2008

Rs.

Wages of drivers and conductors 2,400

Salaries to office staff 1,000

Diesel and other oils 4,000

Repairs and maintenance 800

Taxes and Insurance 1,600

Depreciation 2,600

Interest and other charges 2,000

Actual passengers carried were 75% of the seating capacity. All


the four buses run on all days of the month. Each bus made one
round trip per day. Find out the cost per passenger km.

J¸ ÷£õUSÁµzx {ÖÁÚ® |õßS ÷£¸¢xPøÍ Cµsk


|Pµ[PÐUS Cøh÷¯ C¯USQÓx. A¢ |Pµ[PÐUS Cøh÷¯ EÒÍ
yµ® 50 Q.«. JÆöÁõ¸ ÷£¸¢v¾® EÒÍ A©¸® Á\v 40
£¯oPÐUS E›¯x. ¤ßÁ¸® uPÁÀPÒ H¨µÀ 2008 ® ©õuzvØS
E›¯x.
6 60147/BPZ6A/BPF6B
¹.
Kmk|º ©ØÖ® |hzxÚº T¼ 2,400
A¾Á»P £o¯õͺ \®£Í® 1,000
j\À ©ØÖ® Cuµ B°À 4,000
£Êx£õº¨¦ ©ØÖ® £µõ©›¨¦ 800
Á› ©ØÖ® Põ¨¥k 1,600
÷u´©õÚ® 2,600
Ámi ©ØÖ® Cuµ ö\»ÄPÒ 2,000
Esø©¯õÚ £¯oPÒ EmPõ¸® Á\v 75% EÒÍx. ©õuzvÀ
AøÚzx |õmPЮ |õßS ÷£¸¢xPЮ C¯UP¨£kQÓx.
JÆöÁõ¸ ÷£¸¢x® J¸ Ámh _ØÖ |õÒ JßÖUS _ØÔÁ¸QÓx.
£¯oPÒ Q÷»õ «mhº AhUPzvøÚ PnUQkP.
24. Kalyani furniture house places before you the following trading
results
Year Units Total cost Sales
Rs. Rs.
2003 10,000 80,000 1,00,000
2004 12,000 90,000 1,20,000
Find out the following :
(a) PVR
(b) BEP both in units and amount
(c) Fixed cost
(d) Margin of safety in the year 2004.
PÀ¯õo AøÓP»ß Aø©¨¦ RÌ Á¸® ¯õ£õµ •iÄPøÍz
u¸QÓx.
Á¸h® A»SPÒ ö©õzu AhUP® ÂØ£øÚ
¹. ¹.
2003 10,000 80,000 1,00,000
2004 12,000 90,000 1,20,000
RÌPshÁØøÓ PõsP :
(A) PVR
(B) BEP A»SPÒ ©ØÖ® öuõøP.
(C) {ø»¯õÚ AhUP®.
(D) 2004 ® BsiØS›¯ £õxPõ¨¦ ÂØ£øÚ AÍÄ.

———————
7 60147/BPZ6A/BPF6B