Cost New Course)
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Cost New Course) as PDF for free.
More details
- Words: 2,709
- Pages: 15
*SE-7460* SE-7460
Seat No.__________
Second Year B. Com. Examination March / April – 2006
Cost Accounting (New Course) Time : 3 Hours]
ÁÒ«fiÎ —
[Total Marks : 100
(1) ÿflı¿ ’˛ffifiÎ √HÎ Áfl¬Î »ı. (2) …‹HÎÌ ⁄Î…\fiÎ ±Î_¿ÕÎ ’˛ffifiÎ_ ¿<· √HÎ ÿÂν‰ı »ı.
1
lÌ Â„@÷ Ï·.fiÌ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì ÷Î. 31-12-05fiÎ_ fl˘… ’ÒflÎ ◊÷Î 20 ‰Ê˝ ‹ÎÀıfiÌ »ı. ‰Ê˝ ÿflQ›Îfi 1,000 ±ı¿‹˘fi_ µI’Îÿfi ¿flı· »ı ±fiı 950 ±ı¿‹˘fi_ ‰ı«ÎHÎ ¿flı· »ı. w.
w.
’˛I›ZÎ ‹Î·Á΋Îfi .........................................2,00,000 ’˛I›ZÎ ‹…^flÌ .................................................3,00,000 ’˛I›ZÎ ¬«Î˝ .................................................... 50,000 µI’Îÿfi ¬«Î˝ (20Ñ „V◊fl) ..........................1,00,000 ‰Ë̉ÀÌ ¬«˝ — „V◊fl ....................... 50,000 «Ï·÷ ....................... 10,000 ............. 60,000 ‰ı«ÎHÎ ¬«˝ — „V◊fl .......................... 5,000 «Ï·÷ ....................... 20,000 ............. 25,000 ‰ı«ÎHÎ
.................................................8,00,000
‰Ê˝ 2006 ‹ÎÀı ±_ÿÎ…‰Î‹Î_ ±ÎT›_ ¿ı — (1) µI’Îÿfi 1500 ±ı¿‹˘fi_ ◊Âı ±fiı ÷ı‹Î_◊Ì 1400 ±ı¿‹˘fi_ ‰ı«ÎHÎ ◊‰ÎfiÌ ‘ÎflHÎÎ »ı. (2) ‹Î·Á΋ÎfifiÌ Ï¿o‹÷‹Î_ 25Ñ ±fiı ‹…^flÌfiÌ Ï¿o‹÷‹Î_ 10Ñ ‰‘Îfl˘ ◊Âı. (3) µI’ÎÿfifiÎ_ ¬«Î˝ ‹Î·‹…^flÌfiÎ_ Á_›@÷ ’˛‹ÎH΋Î_ ‰‘Âı. SE–7460]
1
[Contd...
(4) ‰Ë̉ÀÌ „V◊fl ¬«˝ „V◊fl … flËıÂı F›Îflı «Ï·÷ ¬«˝‹Î_ 5Ñ ‰‘Îfl˘ ◊Âı. (5) ‰ı«ÎHÎ ¬«˝‹Î_ „V◊fl ‰ı«ÎHÎ ¬«˝ ⁄‹b_ ◊Âı ’fl_÷ «Ï·÷ ¬«˝‹Î_ ¿˘¥ ŒıflŒÎfl ◊Âı fiËŸ. ÷ˆ›Îfl ¿fl˘ — 2005fiÎ_ ‰Ê˝fi_ ¿<· ±fiı ±ı¿‹ÿÌà ’Õ÷fl ’hο ±fiı ‰Ê˝ 2006 ‹ÎÀı ¿<· ÷ı‹… ±ı¿‹ÿÌà ±_ÿÎ…’hο. ±◊‰Î 1
±ı¿ ¿o’fiÌfiÌ ±ı¿ ‰V÷ hÎHÎ ’˛Ïø›Î A, B ±fiı C ‹Î_◊Ì ’ÁÎfl ◊Λ »ı. A ±fiı B ’˛Ïø›Îfi˘ ⁄√ÎÕ 100 ±ı¿‹˘fiÎ_ w. 10 ·ı¬ı ‰ı«‰Î‹Î_ ±Î‰ı »ı. ’˛Ïø›Î Cfi˘ ⁄√ÎÕ 100 ±ı¿‹˘fiÎ_ w. 80 ·ı¬ı ‰ı«‰Î‹Î_ ±Î‰ı »ı. ΩL›±ÎflÌ 2006fiı ·√÷Ì ‹ÎÏË÷Ì fiÌ«ı ’˛‹ÎHÎı »ı — ω√÷
’˛Ïø›Î-A
’˛Ïø›Î-B
’˛Ïø›Î-C
‹Î·Á΋Îfi w. ’˛I›ZÎ ‹…^flÌ ÁÌ‘Î ¬«˝ ±L› ¿Îfl¬ÎfiÎ ¬«˝ µI’ÎÏÿ÷ ±ı¿‹˘ Á΋ÎL› ⁄√ÎÕ
12,000 16,000 2,440 3,500 19,500 2Ñ
8,000 12,000 1,404 3,800 18,800 5Ñ
4,000 6,000 8,924 4,200 16,000 10Ñ
’˛Ïø›Î A ‹Î_ 20,000 ±ı¿‹˘ ±ı¿‹ÿÌà w. 1 ·ı¬ı ÿά· ¿fl‰Î‹Î_ ±ÎT›Î_ Ë÷Î_. hÎHÎı› ’˛Ïø›ÎfiÎ_ ¬Î÷Î_, ±Á΋ÎL› ⁄√ÎÕ ¿ı ±Á΋ÎL› ‰‘Îfl˘ Ωı ˢ› ÷˘ ÷ıfiÎ_ ¬Î÷Î_ ’HÎ ÷ˆ›Îfl ¿fl˘. 2
lÌ ÁÎ_¥fiÎ◊ ¿LVÀˇZÎfi ¿o’fiÌ fiÎ_ «˘’Õ΋Î_◊Ì ÷Î. 31-12-05fiÎ_ fl˘… ±ı¿ ¿flÎflfiı ·√÷Ì ‹ÎÏË÷Ì fiÌ«ı ‹…⁄ Ë÷Ì —
20
ÁÌ‘˘ ¬flÌÿı· ‹Î·Á΋Îfi ..................................... 60,000 w. VÀ˘fl‹Î_◊Ì ’Òfl˘ ’ÎÕı· ‹Î· ...................................... 8,000 w. ±L› ¿flÎfl ’fl◊Ì ·Î‰ı· ‹Î·................................ 2,000 w. ‹…^flÌ .................................................................. 29,000 w. ÁÌ‘Î ¬«˝ ............................................................. 14,000 w. V◊Î’fiÎ ¬«˝ ŒÎ‚‰ı· ............................................ 15,000 w. M·ÎLÀ
Á΋ÎL›
50,000
¬ÎÁ
10,000............................ 60,000 w.
‰ı«ı· ¤_√Îfl ........................................................... 2,000 w. SE–7460]
2
[Contd...
‰‘ÎflÎfiÌ ‹ÎÏË÷Ì fiÌ«ı ‹…⁄ Ë÷Ì — (1) ÷Î. 31‹Ì ÏÕÁıQ⁄fl 05fiÎ_ fl˘… «Õı· ‹…^flÌ w. 1,500 ±fiı ÁÌ‘Î ¬«˝ w. 2,500 Ë÷Î_. (2) w. 3,000fiÌ Ï¿o‹÷fi˘ Á΋ÎL› M·ÎLÀ w. 4,000fiÌ Ï¿o‹÷fiÌ ‹Î·Á΋√˛Ì ±Î√◊Ì fiΠ’΋ı· »ı. (3) w. 7,000fiÌ Ï¿o‹÷fi˘ M·ÎLÀ (Á΋ÎL›) w. 6,000‹Î_ ±fiı w. 3,000fiÌ Ï¿o‹÷‹Î_ ‹Î· w. 4,000‹Î_ ‰ı«‰Î‹Î_ ±ÎT›˘. (4) ÷Î. 31‹Ì ÏÕÁıQ⁄fl 05 Á‘Ìfi˘ Á΋ÎL› M·ÎLÀ ’fl CÎÁÎfl˘ w. 12,000 Ë÷˘. (5) ‰Ê˝ ÿflQ›Îfi ¬ÎÁ M·ÎLÀ ’fl 10Ñ CÎÁÎfl˘ √H΢. (6) …B›Î ’fl ‹Î·Á΋√˛Ì w. 6,000, Ï⁄fi’˛‹ÎÏHÎ÷ ¿Î‹ w. 8,000fi_ Ë÷_. (7) ¿flÎfl ±Î’fiÎfl ’ÎÁı◊Ì ’˛‹ÎÏHÎ÷ ¿Î‹fiÎ_ 80Ñ ·ı¬ı w. 1,40,000 fl˘¿Õ ‹‚Ì Ë÷Ì. (8) fl˘¿ÕfiÎ_ ‘˘flHÎı 2/3 fiŒ˘ fiŒÎ-fi¿ÁÎfi ¬Î÷ı ·¥ √›Î_. ÷ˆ›Îfl ¿fl˘ — ¿flÎfl ¬Î÷_, «Î· ¿Î‹ ¬Î÷_, ¿flÎfl ±Î’fiÎflfi_ ¬Î÷_ ±fiı ’οÎ_ Áfl‰ˆ›Î‹Î_ «Î·¿Î‹ ¬Î÷_ ÿÂν‰˘. ±◊‰Î 2
20
±Îfi_ÿ Ï·.fiÌ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì ŒÎ‚‰HÎÌfi˘ ›˘B› ±Î‘Îfl ·¥ ’fl˘ZÎ ¬«˝fiÌ ŒÎ‚‰HÎÌ ÿÂν‰˘. ’hο ÷ˆ›Îfl ¿fl˘ — ω√÷
µI’Îÿfi ω¤Î√˘
Áı‰Î ω¤Î√
A
B
C
D
E
’˛I›ZÎ ‹…^flÌ (w.)
5,000
7,000
8,000
2,000
3,000
’˛I›ZÎ ‹Î· (w.)
3,000
4,000
4,000
2,000
2,000
¿Î‹ÿÎfl˘fiÌ Á_A›Î
300
300
200
100
100
5,000
4,000
3,000
2,000
2,000
75,000
50,000
25,000
15,000
10,000
450
450
300
150
150
≥·ı@ÀˇÌÁÌÀÌ (Ï¿·˘‰˘À) Ï‹·¿÷fiÌ Ï¿o‹÷ fl˘¿ı·Ì …B›Î («˘.Ï‹.) SE–7460]
3
[Contd...
Á_›@÷ ¬«Î˝ fiÌ«ı ‹…⁄ Ë÷Î — w.
w.
‹˘À̉ ’Ήfl
800
¿Î‹ÿÎfl ¿S›ÎHÎ ¬«˝
2,700
·Î¥ÏÀo√ ’Ήfl
200
¿Î‹ÿÎfl ‰Ì‹Î ›˘…fi΋Î_ ŒÎ‚˘
1,250
Á’flω{fi
2,500
¿ıLÀÌfi ¬«˝
300
ÏÂfl˘’flÌ ‹Î·
1,500
¤ÎÕ<_ ±fiı ‰ıflÎ
500
‹fl΋÷ Ïfi¤Î‰
3,500
Áı‰Î ω¤Î√ DfiÎ ¬«˝fiÌ ŒÎ‚‰HÎÌ ÁÌ‘Ì ‹…^flÌfiÎ_ ’˛‹ÎH΋Î_ ±fiı Áı‰Î ω¤Î√ EfiÎ_ ¬«˝fiÌ ŒÎ‚‰HÎÌ 6 — 3 — 1 ’˛‹ÎHÎı µI’Îÿfi ω¤Î√˘ A, B ±fiı C ‰E«ı ‰ËıÓ«HÎÌ ¿fl˘. 3
(±) fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì (1) ±ÎÏ◊˝¿ ‰flÿÌ …J◊˘ (2) ‰flÿÌ Á’ÎÀÌ (3) ·CÎ÷‹ Á’ÎÀÌ (4) √vk΋ Á’ÎÀÌ (5) ÁflıflΠÁ’ÎÀÌ (6) ¤› Á’ÎÀÌfiÌ √HÎ÷flÌ ¿fl˘ —
15
(1) ‰ÎÏÊ˝¿ ‰’flΠ9,000 ±ı¿‹˘ (2) ±ı¿‹ÿÌà ’Õ÷fl w. 20 (3) ‰flÿÌÿÌà ±Î"ÕÛfl ‹Ò¿‰Îfi˘ ¬«˝ w. 100 (4) ‰flÿÌ ¬«˝ 25 À¿Î (5) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ‰‘‹Î_ ‰‘ Á‹› 45 Ïÿ‰Á. (6) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ÁflıflΠÁ‹› 35 Ïÿ‰Á. (7) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ±˘»Î‹Î_ ±˘»˘ Á‹› ¿ıÀ·Î Ïÿ‰Á ? (8) ÷ÎI¿ÎÏ·¿ ¬flÌÿÌ ‹ÎÀı ·Î√÷˘ ‰‘‹Î_ ‰‘ Á‹› 5 Ïÿ‰Á. (9) ‰‘‹Î_ ‰‘ ÿˆÏfi¿ ‰’flΠ30 ±ı¿‹˘. (10) ±˘»Î‹Î_ ±˘»˘ ÿˆÏfi¿ ‰’flΠ20 ±ı¿‹˘. (11) ÁflıflΠÿˆÏfi¿ ‰’flΠ¿ıÀ·Î ±ı¿‹˘ ? (⁄) ‹Î·Á΋ÎfifiÎ_ ABC ‰√a¿flHΠωÂı Á‹…^÷Ì ±Î’˘.
5
±◊‰Î SE–7460]
4
[Contd...
3
15
(±) ±Îfi_ÿ Ï·.fiÎ_ ¿Î‹ÿÎfl˘fiÌ Ï‰√÷ fiÌ«ı ’˛‹ÎHÎı »ı — (1) ÷Î. 1-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................ 540 (2) ÷Î. 31-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................... ? (3) flÎ∞fi΋_ ±Î’Ì »^ÀÎ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ........................ 54 (4) ⁄fl÷flŒ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ........................................... 16 (5) ÏfiT≤÷ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................................. 38 (6) fi‰Î Ïfi‹Î›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ωV÷flHÎ ›˘…fiÎfiı ¿ÎflHÎı 200 ¿Î‹ÿÎfl˘fiÌ Ïfi‹c_¿ ¿fl‰Î‹Î_ ±Î‰Ì »ı.)......................................................... 272 (7) Á_›@÷ Œıfl⁄ÿ·Ì ÿfl .........................................................30 % µ’flfiÌ ‹ÎÏË÷Ì ’fl◊Ì ÷Î. 31-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î_ ÷ı‹… ’fi— V◊Î’fiÎ ’©Ï÷fiÎ_ ±Î‘Îflı ‹…^fl Œıfl⁄ÿ·Ì ÿfl ¢‘˘. (⁄) ‹…^fl Œıfl⁄ÿ·Ì ÿfl ωÂı fi˘Ó‘ ·¬˘.
4
ω‹ Ï·.fi_ ÷Î. 31-12-”05fiÎ_ fl˘… ’ÒflÎ_ ◊÷Î_ ‰Ê˝fi_ ‰ı’Îfl ¬Î÷_ ±fiı fiŒÎfi¿ÁÎfi ¬Î÷_ fiÌ«ı ‹…⁄ »ı —
5 20
‰ı’Îfl / fiŒÎfi¿ÁÎfi ¬Î÷_ ω√÷
fl¿‹ (w.)
ω√÷
fl¿‹ (w.) 1,00,000
‹Î·Á΋Îfi
40,000
‰ı«ÎHÎ (2,700 ±ı¿‹˘)
’˛I›ZÎ ‹…^flÌ
24,000
±Î¬fl VÀÎ"¿ —
¿Îfl¬ÎfiÎ ¬«˝
16,000
±Î"ÏŒÁ ¬«˝
14,000
‰ı«ÎHΠω÷flHÎ ¬«˝
9,000
’˛Î◊Ï‹¿ ¬«˝ — ‹Î_ÕÌ ‰Î‚ı· ’ÎCÎÕÌ ‹Î_ÕÌ ‰Î‚ı· «˘A¬˘ fiŒ˘
8,000
‹‚ı· T›Î…
400
‹‚ı· ÏÕωÕLÕ
400
‹‚ı· ¤ÎÕ<_
400
4,000 200 2,000 1,09,200
SE–7460]
(µI’ÎÿfifiÎ_ 10%)
5
1,09,200 [Contd...
’Õ÷flfiÎ ÏËÁÎ⁄˘ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’flÌ ’ÎÕı »ı — (1) ‹Î· ±fiı ‹…^flÌ ¬«˝fiÌ ÷ıfiÌ ’Õ÷fl Ï¿o‹÷ı ÿÂν‰Î› »ı. (2) ¿Îfl¬ÎfiÎfiÎ ’fl˘ZÎ ¬«Î˝ ‹…^flÌfiÎ 50% ·ı¬ı √HÎΉ˘. (3) ±Î"ÏŒÁ ’fl˘ZÎ ¬«Î˝ ¿Îfl¬ÎfiÎ ’Õ÷flfiÎ 20% √HΉ˘. (4) ‰ı«ÎHΠω÷flHÎ ¬«˝ ±ı¿‹ÿÌà w. 3 ·ı¬ı √HΉ˘. ÷ˆ›Îfl ¿fl˘ — (1) ¿<· ’Õ÷fl ÿÂν‰÷_ ’hο (2) ⁄Lfiı fiŒÎfi_ ‹ı‚‰HÎÌ ’hο. ±◊‰Î 4
20
ÏfiÁ√˝ ÀˇÎLÁ’˘ÀÛ ¿o’fiÌfiı ⁄Á ÿ˘ÕΉ‰Î ‹ÎÀı 20 Ï¿.‹Ì. ·Î_⁄˘ flV÷˘ ±Î’‰Î‹Î_ ±ÎT›˘ »ı. ⁄ÁfiÌ Ï¿o‹÷ w. 50,000 »ı. …ıfi˘ ‰Ì‹˘ ‰ÎÏÊ˝¿ 3%fiÎ ÿflı µ÷Îfl‰Î‹Î_ ±ÎT›˘ »ı. ‰ÎÏÊ˝¿ ‰ıfl˘ w. 1,200 ◊Âı. √ıflı…fi_ ¤ÎÕ<_ ÿfl ‹ÏËfiı w. 100 ◊Âı ÕˇÎ¥‰flfi˘ ’√Îfl ‹ÎÏÁ¿ w. 150 »ı. VÀıÂfiflÌ ¬«˝ w. 50 ‹ÎÏÁ¿ ◊Âı. ‹"fiı…flfiı ‹ÎÏÁ¿ w. 350 ’√Îfl ±Î’‰Î‹Î_ ±Î‰ı »ı. ’ıÀˇ˘· ±fiı ±Î"¥·fi˘ ¬«˝ ÿfl 100 Ï¿.‹Ì. ‹ÎÀı w. 25 ◊Âı. ¿oÕ¿Àfi˘ ’√Îfl ‹ÎÏÁ¿ w. 100 »ı. ¬flı¬fl Á‹Îfl¿Î‹ ±Î›W› ÿflQ›Îfi w. 6,000 ◊Âı ±fiı ⁄Áfi_ ±Î›W› 5 ‰Ê˝fi_ »ı. ⁄Á fl˘… hÎHÎ ‰‚÷Ì ‹ÁÎŒflÌ ¿flÂı ±fiı ÿflı¿ ‹ÁÎŒflÌ‹Î_ 40 µ÷Îfl_±˘fiı ·¥ …Âı. ±Î‰¿ ’fl 10% ¿‹ÌÂfi ±Î’‰Î‹Î_ ±Î‰ı »ı. ( …ı ÕˇÎ¥‰fl ±fiı ¿oÕ¿Àfl Áfl¬ı ÏËVÁı ‰ËıÓ«Ì ·ı »ı.) ±Î‰¿ ’fl 15% fiŒ˘ ◊Λ ÷ı flÌ÷ı ÿflı¿ µ÷Îfl_ ’ÎÁı◊Ì ±ı¿ ÷flŒfi_ ¿ıÀ·_ ⁄Á ¤ÎÕ<_ √HΉ_ ? ⁄Á ‹ÏËfi΋Î_ 25 Ïÿ‰Á «Î·Âı. ’ı. Ï¿.‹Ì. = ’ıÁıL…fl Ï¿·˘‹ÌÀflfiÌ ’Õ÷fl ±fiı ’ıÁıL…fl ’ÎÁı◊Ì ·ı‰ÎfiÎ_ ⁄Á¤ÎÕÎfiÌ √HÎ÷flÌ ¿fl˘.
SE–7460]
6
[Contd...
5
12
(±) ±ı¿ ¿Îfl¬Îfi΋Î_ ±ı¿Áfl¬Î ’Î_« ›_h΢ »ı ÷ıfi˘ ‰ÎÏÊ˝¿ ¬«˝ fiÌ«ı ‹…⁄ »ı — ¤ÎÕ< ±fiı ‰ıflÎ (‰ÎÏÊ˝¿) ......................................... w. 24,000 ’Î_« ›_hÎfi˘ ‹fl΋÷ ¬«˝ (‰ÎÏÊ˝¿) ............................ w. 2,000 Á’fl‰Î¥{flfi˘ ’√Îfl (‹ÎÏÁ¿) ................................. w. 1,000 ‹Î·Á΋√˛Ì (’fl«flHÎ) (‰ÎÏÊ˝¿) .................................... w. 200 ÿflı¿ ›_hÎfi˘ CÎÁÎfl˘ (‰ÎÏÊ˝¿)...................................... w. 1,000 ⁄ı ‹…^fl˘fi˘ ’√Îfl ÿflı¿fiı ‹ÏËfiı .......................... w. 120 ·ı¬ı. ¿Îfl¬ÎfiÎfiÌ Ï‰…‚Ì ‰ÎÏÊ˝¿ ........................................ w. 1,600 ‰’flΛı· ’Ήfl ›ÏfiÀfiÎ_ 10 ’ˆÁÎ ·ı¬ı ‰ÎÏÊ˝¿ w. 8,000. ›_hÎfi˘ ¤ÎÕÎ ¬flÌÿfi˘ Ë’÷˘. w. 800 T›Î… ÁÏË÷ (‰ÎÏÊ˝¿) w. 2,400. ÿflı¿ ›_hÎfi˘ ¿·Î¿ÿÌà ’Ήfl ‰’flΠ10 ›ÏfiÀ »ı. µ’flfiÌ ‹ÎÏË÷ÌfiÎ_ ±Î‘Îflı ›Î_Ïhο ¿·Î¿ÿfl ¢‘˘. (⁄) À>_¿ fi˘Ó‘ ·¬˘ — V‰›_¤Î‰‰‘˝¿ ¿·‹.
8
±◊‰Î 5
À>_¿ fi˘Ó‘ ·¬˘ — (¿˘¥ ’HÎ «Îfl)
20
(1) ÀıLÕfl Ï¿o‹÷ (2) ±ÎÏ◊˝¿ ‰flÿÌ …J◊˘ (3) ±ÎÕ’ıÿΠ±fiı Á_›@÷ ’ıÿΠ(4) Á΋ÎL› ⁄√ÎÕ-±Á΋ÎL› ⁄√ÎÕ (5) ’˛‹ÎÏHÎ÷¿Î‹ ±fiı Ï⁄fi’˛‹ÎÏHÎ÷ ¿Î‹ (6) Ωı⁄ ’Õ÷fl ’©Ï÷ (7) „V◊fl ¬«˝ ±fiı «Ï·÷ ¬«˝. SE–7460]
7
[Contd...
ENGLISH VERSION Instructions :(1) (2)
1
All questions carry equal marks. Figures to the right indicate full marks of the questions.
Following details are taken from “Shree Shakti Ltd.” the year ending 31-12-’05. During the year 1000 units are produced and 950 units are sold : Rs.
20
Rs.
Direct materials ................................. 2,00,000 Direct wages ....................................... 3,00,000 Direct expenses ..................................... 50,000 Manufacturing charges (20% fixed) ...................................... 1,00,000 Administrative expenses Fixed .................... 50,000 Variable ............... 10,000............. 60,000 Selling expenses Fixed ...................... 5,000 Variable ............... 20,000............. 25,000 Sales.................................................... 8,00,000 For the year 2006 it is estimated that : (1)
Production will be 1500 units and sales will be 1400 units.
(2)
Price of materials will rise by 25% and price of direct wages will rise by 10%
(3)
Manufacturing charges will increase in proportion to the combined cost of materials and wages.
(4)
Fixed administrative charge will remain fixed but variable administrative charge will increase by 5%.
(5)
Fixed selling expense will be doubled, but variable selling expense will remain unchanged.
Prepare : (1) Cost sheet of total units, per units for 2005. Tender sheet of total units, per units for 2006. OR SE–7460]
8
[Contd...
1
One good of a company passing from three process A, B 20 and C. Wastage of process A and B is sold @ Rs. 10 of 100 units. Wastage of process C is sold @ Rs. 80 of 100 units. following details are as under : Particulars
Process-A
Process-B
Process-C
Materials Rs.
12,000
8,000
4,000
Direct Wages Rs.
16,000
12,000
6,000
2,440
1,404
8,924
charges Rs.
3,500
3,800
4,200
Produced units
19,500
18,800
16,000
2%
5%
10%
Direct expenses Rs.
Other factory
Normal Wastages
20,000 units were entered in process A at Re. 1 per unit. Prepare process accounts of all three processes and prepare abnormal wastage a/c and abnormal surplus a/c if are there. 2
The following details are taken from “Shree Sainath
20
Construction Co.” regarding a contract for the year ended on 31-12-’05 : Rs. Material purchased directly ........................ 60,000 Material issued from store ............................ 8,000 Material recd. from other contract ............... 2,000 Wages ............................................................. 29,000 Direct expenses ............................................. 14,000 Allocated registration charges..................... 15,000 Plant : General 50,000 Special 10,000.................................. 60,000 Scrap sold ........................................................ 2,000 SE–7460]
9
[Contd...
Further details are as under : (1)
On 31 Dec. 05 unpaid wages were Rs. 1,500 and unpaid direct expenses were Rs. 2,500.
(2)
Material cost Rs. 4,000 and general plant cost Rs. 3,000 were destroyed by fire.
(3)
General plant cost of Rs. 7,000 was sold at Rs. 6,000 and materials cost Rs. 3,000 were sold at Rs. 4,000.
(4)
Depreciation on general plant was Rs. 12,000 upto 31-12-’05.
(5)
Calculate 10% depreciation on special plant during the year.
(6)
Material on site Rs. 6,000. Uncertified work was Rs. 8,000.
(7)
Cash received from the contractee Rs. 1,40,000 80% of certified work.
(8)
Contract price was Rs. 2,50,000 2/3 of the profit of the contract on the basis of cash received is to be transferred to profit and loss A/c.
Prepare : Contract A/c, Work in progress A/c, Contractee A/c. Mention work-in-progress A/c in balance sheet. OR 2
The following details are of The Anand Ltd. Mention the allocation of overhead expenses with proper basis of allocation – Prepare allocation sheet. Particulars
Production dept.
20
Service dept.
A
B
C
D
E
Direct wages (Rs.)
5,000
7,000
8,000
2,000
3,000
Direct mateiral (Rs.)
3,000
4,000
4,000
2,000
2,000
Electricity (kilo vat)
5,000
4,000
3,000
2,000
2,000
Number of workers
300
300
200
100
100
75,000
50,000
25,000
15,000
10,000
450
450
300
150
150
Assets value Rs. Space occupied (square meter)
SE–7460]
10
[Contd...
Combined expenses were as under : Rs.
Rs.
Motive power
800
Workers Welfare exp.
2,700
Lighting
200
Workers portion in E.S.I.
1,250
Supervision
2,500
Canteen exp.
300
Overhead material
1,300
Rent and taxes
500
Repairing maintenance
3,500
Exp. of service dept. D allocate in proportion of direct wages and exp. of service dept. E allocate in proportion 6 : 3 : 1 among production dept. A, B, C.
3
(a)
Calculate from the following details : (1) Economic
15
order quantities EOQ (2) Re-order level (3) Minimum level (4) Maximum level (5) Average stock level (6) Danger level.
SE–7460]
(1)
Annual consumption of material 9,000 units
(2)
Cost per unit Rs. 20
(3)
Cost of placing an order (per order) Rs. 100
(4)
Storage as carrying charges 25%
(5)
Maximum time to get material 45 days
(6)
Average time to get material 35 days.
(7)
Minimum time to get material. How many days ? 11
[Contd...
(8)
Maximum time for immediate purchase 5 days.
(9)
Maximum daily consumption 30 units.
(10) Minimum daily consumption 20 units. (11) Average daily consumption, how many units. (b)
Explain ABC classification of material.
5
OR
3
(a)
Workers details are as under of Anand Ltd. :
15
(1)
Number of workers on Dt. 1-1-'05 ..................... 540
(2)
Number of workers on Dt. 31-1-05 ........................ ?
(3)
Number of resigned workers ............................... 54
(4)
Number of retired workers .................................. 38
(5)
Number of dismissed workers.............................. 16
(6)
Number of newly appointed workers ................ 272 (Due to expansion plan 200 workers have been appointed.)
(7)
Joint labour turnover rate ............................... 30% What is the number of workers on 31-1-'05 according
to information given above ? Find out labour turnover rate according to re-appointment method. (b)
SE–7460]
Write a note on labour turnover rate.
12
5
[Contd...
4
The trading A/c and profit and loss A/c of "Shivam Ltd." is as under, the year ending on 31-12-'05
20
Trading / Profit and Loss A/c Particular
Rs.
To Material
40,000
To Direct wages
24,000
To Manufacturing charges To Office charges
To Goodwill To Net profit
By Sales (2,700 units)
1,00,000
16,000
(10% of production)
8,000
14,000
By Received interest
400
By Received 9,000
To Preliminary exp. written of
Rs.
By Closing stock
To Selling distribution charges
Particular
dividend
400
By Received rent
400
4,000 200 2,000 1,09,200
1,09,200
The cost accounts give following information : (1)
Material and wages are taken at their cost price
(2)
Manufacturing charges are taken as 50% of wages.
(3)
Office overheads at 20% of Factor cost.
(4)
Selling and distribution overheads at the rate of Rs. 3 per unit.
Prepare : (1)
Cost sheet of total cost
(2)
Reconciliation statement. OR
SE–7460]
13
[Contd...
4
Nisarg Transport Co., has been given route of 20 kms for
20
running bus. Bus costing Rs. 50,000. Insurance is taken at 3% p.a., of the bus. Annual Tax for the bus Rs. 1,200. Rent of garage Rs. 100 per month. Driver's salary Rs. 150 per month. Stationery charges Rs. 50 per month. Manager's salary Rs. 350 per month. Petrol and Oil Rs. 25 per 100 kilometers. Conductor's salary Rs. 100 per month. 10% commission is given on total income (Which driver and conductor distribute equally). Bus will make 3 return trips per day, carrying on an average 40 passengers. The bus will run on average for 25 days in a month. Actual repairing will be Rs. 6,000 during lifetime. Durability of bus is 5 years. Calculate cost of passenger kilometres, how much bus fare should be charged per passenger as per 15% profit on total income ? Calculate the charge to be taken from the passenger. 5
(a)
Same 5 Machines are there in a factory. Following
12
details given : Rent and taxes (Annual) .................................... Rs. 24,000 Repairing charge of 5 machines (Annual) .......... Rs. 2,000 Supervisor's salary (Monthly) ............................... Rs. 1,000 Sundry material (Annual) ....................................... Rs. 200 Depreciation per machine (Annual) ..................... Rs. 1,000 Two worker's salary, to each worker ..... Rs. 120 (Monthly) Electricity of factory (Annual) .............................. Rs. 1,600 The consumption of power .................... Rs. 8,000 (Annual)
SE–7460]
14
[Contd...
The rate of power is ................................. Rs. 0.10 per unit Installment of hire purchase of machine (with annual interest Rs. 800/- .............................. Rs. 2,400 (Annual) The consumption of power in each machine is 10 units per hour. Find out machine rate per hour. (b)
Write short note on Escalation clause.
8
OR 5
Write short notes : (any four) (1)
Tender price
(2)
EOQ – Economic Order Quantity
(3)
Byproduct and joint product
(4)
Normal, abnormal wastage
(5)
Job costing
(6)
Fixed and variable cost
(7)
Certified, uncertified work.
20
_______________
SE–7460]
15
[ 13000 / 395-115 ]
Seat No.__________
Second Year B. Com. Examination March / April – 2006
Cost Accounting (New Course) Time : 3 Hours]
ÁÒ«fiÎ —
[Total Marks : 100
(1) ÿflı¿ ’˛ffifiÎ √HÎ Áfl¬Î »ı. (2) …‹HÎÌ ⁄Î…\fiÎ ±Î_¿ÕÎ ’˛ffifiÎ_ ¿<· √HÎ ÿÂν‰ı »ı.
1
lÌ Â„@÷ Ï·.fiÌ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì ÷Î. 31-12-05fiÎ_ fl˘… ’ÒflÎ ◊÷Î 20 ‰Ê˝ ‹ÎÀıfiÌ »ı. ‰Ê˝ ÿflQ›Îfi 1,000 ±ı¿‹˘fi_ µI’Îÿfi ¿flı· »ı ±fiı 950 ±ı¿‹˘fi_ ‰ı«ÎHÎ ¿flı· »ı. w.
w.
’˛I›ZÎ ‹Î·Á΋Îfi .........................................2,00,000 ’˛I›ZÎ ‹…^flÌ .................................................3,00,000 ’˛I›ZÎ ¬«Î˝ .................................................... 50,000 µI’Îÿfi ¬«Î˝ (20Ñ „V◊fl) ..........................1,00,000 ‰Ë̉ÀÌ ¬«˝ — „V◊fl ....................... 50,000 «Ï·÷ ....................... 10,000 ............. 60,000 ‰ı«ÎHÎ ¬«˝ — „V◊fl .......................... 5,000 «Ï·÷ ....................... 20,000 ............. 25,000 ‰ı«ÎHÎ
.................................................8,00,000
‰Ê˝ 2006 ‹ÎÀı ±_ÿÎ…‰Î‹Î_ ±ÎT›_ ¿ı — (1) µI’Îÿfi 1500 ±ı¿‹˘fi_ ◊Âı ±fiı ÷ı‹Î_◊Ì 1400 ±ı¿‹˘fi_ ‰ı«ÎHÎ ◊‰ÎfiÌ ‘ÎflHÎÎ »ı. (2) ‹Î·Á΋ÎfifiÌ Ï¿o‹÷‹Î_ 25Ñ ±fiı ‹…^flÌfiÌ Ï¿o‹÷‹Î_ 10Ñ ‰‘Îfl˘ ◊Âı. (3) µI’ÎÿfifiÎ_ ¬«Î˝ ‹Î·‹…^flÌfiÎ_ Á_›@÷ ’˛‹ÎH΋Î_ ‰‘Âı. SE–7460]
1
[Contd...
(4) ‰Ë̉ÀÌ „V◊fl ¬«˝ „V◊fl … flËıÂı F›Îflı «Ï·÷ ¬«˝‹Î_ 5Ñ ‰‘Îfl˘ ◊Âı. (5) ‰ı«ÎHÎ ¬«˝‹Î_ „V◊fl ‰ı«ÎHÎ ¬«˝ ⁄‹b_ ◊Âı ’fl_÷ «Ï·÷ ¬«˝‹Î_ ¿˘¥ ŒıflŒÎfl ◊Âı fiËŸ. ÷ˆ›Îfl ¿fl˘ — 2005fiÎ_ ‰Ê˝fi_ ¿<· ±fiı ±ı¿‹ÿÌà ’Õ÷fl ’hο ±fiı ‰Ê˝ 2006 ‹ÎÀı ¿<· ÷ı‹… ±ı¿‹ÿÌà ±_ÿÎ…’hο. ±◊‰Î 1
±ı¿ ¿o’fiÌfiÌ ±ı¿ ‰V÷ hÎHÎ ’˛Ïø›Î A, B ±fiı C ‹Î_◊Ì ’ÁÎfl ◊Λ »ı. A ±fiı B ’˛Ïø›Îfi˘ ⁄√ÎÕ 100 ±ı¿‹˘fiÎ_ w. 10 ·ı¬ı ‰ı«‰Î‹Î_ ±Î‰ı »ı. ’˛Ïø›Î Cfi˘ ⁄√ÎÕ 100 ±ı¿‹˘fiÎ_ w. 80 ·ı¬ı ‰ı«‰Î‹Î_ ±Î‰ı »ı. ΩL›±ÎflÌ 2006fiı ·√÷Ì ‹ÎÏË÷Ì fiÌ«ı ’˛‹ÎHÎı »ı — ω√÷
’˛Ïø›Î-A
’˛Ïø›Î-B
’˛Ïø›Î-C
‹Î·Á΋Îfi w. ’˛I›ZÎ ‹…^flÌ ÁÌ‘Î ¬«˝ ±L› ¿Îfl¬ÎfiÎ ¬«˝ µI’ÎÏÿ÷ ±ı¿‹˘ Á΋ÎL› ⁄√ÎÕ
12,000 16,000 2,440 3,500 19,500 2Ñ
8,000 12,000 1,404 3,800 18,800 5Ñ
4,000 6,000 8,924 4,200 16,000 10Ñ
’˛Ïø›Î A ‹Î_ 20,000 ±ı¿‹˘ ±ı¿‹ÿÌà w. 1 ·ı¬ı ÿά· ¿fl‰Î‹Î_ ±ÎT›Î_ Ë÷Î_. hÎHÎı› ’˛Ïø›ÎfiÎ_ ¬Î÷Î_, ±Á΋ÎL› ⁄√ÎÕ ¿ı ±Á΋ÎL› ‰‘Îfl˘ Ωı ˢ› ÷˘ ÷ıfiÎ_ ¬Î÷Î_ ’HÎ ÷ˆ›Îfl ¿fl˘. 2
lÌ ÁÎ_¥fiÎ◊ ¿LVÀˇZÎfi ¿o’fiÌ fiÎ_ «˘’Õ΋Î_◊Ì ÷Î. 31-12-05fiÎ_ fl˘… ±ı¿ ¿flÎflfiı ·√÷Ì ‹ÎÏË÷Ì fiÌ«ı ‹…⁄ Ë÷Ì —
20
ÁÌ‘˘ ¬flÌÿı· ‹Î·Á΋Îfi ..................................... 60,000 w. VÀ˘fl‹Î_◊Ì ’Òfl˘ ’ÎÕı· ‹Î· ...................................... 8,000 w. ±L› ¿flÎfl ’fl◊Ì ·Î‰ı· ‹Î·................................ 2,000 w. ‹…^flÌ .................................................................. 29,000 w. ÁÌ‘Î ¬«˝ ............................................................. 14,000 w. V◊Î’fiÎ ¬«˝ ŒÎ‚‰ı· ............................................ 15,000 w. M·ÎLÀ
Á΋ÎL›
50,000
¬ÎÁ
10,000............................ 60,000 w.
‰ı«ı· ¤_√Îfl ........................................................... 2,000 w. SE–7460]
2
[Contd...
‰‘ÎflÎfiÌ ‹ÎÏË÷Ì fiÌ«ı ‹…⁄ Ë÷Ì — (1) ÷Î. 31‹Ì ÏÕÁıQ⁄fl 05fiÎ_ fl˘… «Õı· ‹…^flÌ w. 1,500 ±fiı ÁÌ‘Î ¬«˝ w. 2,500 Ë÷Î_. (2) w. 3,000fiÌ Ï¿o‹÷fi˘ Á΋ÎL› M·ÎLÀ w. 4,000fiÌ Ï¿o‹÷fiÌ ‹Î·Á΋√˛Ì ±Î√◊Ì fiΠ’΋ı· »ı. (3) w. 7,000fiÌ Ï¿o‹÷fi˘ M·ÎLÀ (Á΋ÎL›) w. 6,000‹Î_ ±fiı w. 3,000fiÌ Ï¿o‹÷‹Î_ ‹Î· w. 4,000‹Î_ ‰ı«‰Î‹Î_ ±ÎT›˘. (4) ÷Î. 31‹Ì ÏÕÁıQ⁄fl 05 Á‘Ìfi˘ Á΋ÎL› M·ÎLÀ ’fl CÎÁÎfl˘ w. 12,000 Ë÷˘. (5) ‰Ê˝ ÿflQ›Îfi ¬ÎÁ M·ÎLÀ ’fl 10Ñ CÎÁÎfl˘ √H΢. (6) …B›Î ’fl ‹Î·Á΋√˛Ì w. 6,000, Ï⁄fi’˛‹ÎÏHÎ÷ ¿Î‹ w. 8,000fi_ Ë÷_. (7) ¿flÎfl ±Î’fiÎfl ’ÎÁı◊Ì ’˛‹ÎÏHÎ÷ ¿Î‹fiÎ_ 80Ñ ·ı¬ı w. 1,40,000 fl˘¿Õ ‹‚Ì Ë÷Ì. (8) fl˘¿ÕfiÎ_ ‘˘flHÎı 2/3 fiŒ˘ fiŒÎ-fi¿ÁÎfi ¬Î÷ı ·¥ √›Î_. ÷ˆ›Îfl ¿fl˘ — ¿flÎfl ¬Î÷_, «Î· ¿Î‹ ¬Î÷_, ¿flÎfl ±Î’fiÎflfi_ ¬Î÷_ ±fiı ’οÎ_ Áfl‰ˆ›Î‹Î_ «Î·¿Î‹ ¬Î÷_ ÿÂν‰˘. ±◊‰Î 2
20
±Îfi_ÿ Ï·.fiÌ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì ŒÎ‚‰HÎÌfi˘ ›˘B› ±Î‘Îfl ·¥ ’fl˘ZÎ ¬«˝fiÌ ŒÎ‚‰HÎÌ ÿÂν‰˘. ’hο ÷ˆ›Îfl ¿fl˘ — ω√÷
µI’Îÿfi ω¤Î√˘
Áı‰Î ω¤Î√
A
B
C
D
E
’˛I›ZÎ ‹…^flÌ (w.)
5,000
7,000
8,000
2,000
3,000
’˛I›ZÎ ‹Î· (w.)
3,000
4,000
4,000
2,000
2,000
¿Î‹ÿÎfl˘fiÌ Á_A›Î
300
300
200
100
100
5,000
4,000
3,000
2,000
2,000
75,000
50,000
25,000
15,000
10,000
450
450
300
150
150
≥·ı@ÀˇÌÁÌÀÌ (Ï¿·˘‰˘À) Ï‹·¿÷fiÌ Ï¿o‹÷ fl˘¿ı·Ì …B›Î («˘.Ï‹.) SE–7460]
3
[Contd...
Á_›@÷ ¬«Î˝ fiÌ«ı ‹…⁄ Ë÷Î — w.
w.
‹˘À̉ ’Ήfl
800
¿Î‹ÿÎfl ¿S›ÎHÎ ¬«˝
2,700
·Î¥ÏÀo√ ’Ήfl
200
¿Î‹ÿÎfl ‰Ì‹Î ›˘…fi΋Î_ ŒÎ‚˘
1,250
Á’flω{fi
2,500
¿ıLÀÌfi ¬«˝
300
ÏÂfl˘’flÌ ‹Î·
1,500
¤ÎÕ<_ ±fiı ‰ıflÎ
500
‹fl΋÷ Ïfi¤Î‰
3,500
Áı‰Î ω¤Î√ DfiÎ ¬«˝fiÌ ŒÎ‚‰HÎÌ ÁÌ‘Ì ‹…^flÌfiÎ_ ’˛‹ÎH΋Î_ ±fiı Áı‰Î ω¤Î√ EfiÎ_ ¬«˝fiÌ ŒÎ‚‰HÎÌ 6 — 3 — 1 ’˛‹ÎHÎı µI’Îÿfi ω¤Î√˘ A, B ±fiı C ‰E«ı ‰ËıÓ«HÎÌ ¿fl˘. 3
(±) fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì (1) ±ÎÏ◊˝¿ ‰flÿÌ …J◊˘ (2) ‰flÿÌ Á’ÎÀÌ (3) ·CÎ÷‹ Á’ÎÀÌ (4) √vk΋ Á’ÎÀÌ (5) ÁflıflΠÁ’ÎÀÌ (6) ¤› Á’ÎÀÌfiÌ √HÎ÷flÌ ¿fl˘ —
15
(1) ‰ÎÏÊ˝¿ ‰’flΠ9,000 ±ı¿‹˘ (2) ±ı¿‹ÿÌà ’Õ÷fl w. 20 (3) ‰flÿÌÿÌà ±Î"ÕÛfl ‹Ò¿‰Îfi˘ ¬«˝ w. 100 (4) ‰flÿÌ ¬«˝ 25 À¿Î (5) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ‰‘‹Î_ ‰‘ Á‹› 45 Ïÿ‰Á. (6) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ÁflıflΠÁ‹› 35 Ïÿ‰Á. (7) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ±˘»Î‹Î_ ±˘»˘ Á‹› ¿ıÀ·Î Ïÿ‰Á ? (8) ÷ÎI¿ÎÏ·¿ ¬flÌÿÌ ‹ÎÀı ·Î√÷˘ ‰‘‹Î_ ‰‘ Á‹› 5 Ïÿ‰Á. (9) ‰‘‹Î_ ‰‘ ÿˆÏfi¿ ‰’flΠ30 ±ı¿‹˘. (10) ±˘»Î‹Î_ ±˘»˘ ÿˆÏfi¿ ‰’flΠ20 ±ı¿‹˘. (11) ÁflıflΠÿˆÏfi¿ ‰’flΠ¿ıÀ·Î ±ı¿‹˘ ? (⁄) ‹Î·Á΋ÎfifiÎ_ ABC ‰√a¿flHΠωÂı Á‹…^÷Ì ±Î’˘.
5
±◊‰Î SE–7460]
4
[Contd...
3
15
(±) ±Îfi_ÿ Ï·.fiÎ_ ¿Î‹ÿÎfl˘fiÌ Ï‰√÷ fiÌ«ı ’˛‹ÎHÎı »ı — (1) ÷Î. 1-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................ 540 (2) ÷Î. 31-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................... ? (3) flÎ∞fi΋_ ±Î’Ì »^ÀÎ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ........................ 54 (4) ⁄fl÷flŒ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ........................................... 16 (5) ÏfiT≤÷ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................................. 38 (6) fi‰Î Ïfi‹Î›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ωV÷flHÎ ›˘…fiÎfiı ¿ÎflHÎı 200 ¿Î‹ÿÎfl˘fiÌ Ïfi‹c_¿ ¿fl‰Î‹Î_ ±Î‰Ì »ı.)......................................................... 272 (7) Á_›@÷ Œıfl⁄ÿ·Ì ÿfl .........................................................30 % µ’flfiÌ ‹ÎÏË÷Ì ’fl◊Ì ÷Î. 31-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î_ ÷ı‹… ’fi— V◊Î’fiÎ ’©Ï÷fiÎ_ ±Î‘Îflı ‹…^fl Œıfl⁄ÿ·Ì ÿfl ¢‘˘. (⁄) ‹…^fl Œıfl⁄ÿ·Ì ÿfl ωÂı fi˘Ó‘ ·¬˘.
4
ω‹ Ï·.fi_ ÷Î. 31-12-”05fiÎ_ fl˘… ’ÒflÎ_ ◊÷Î_ ‰Ê˝fi_ ‰ı’Îfl ¬Î÷_ ±fiı fiŒÎfi¿ÁÎfi ¬Î÷_ fiÌ«ı ‹…⁄ »ı —
5 20
‰ı’Îfl / fiŒÎfi¿ÁÎfi ¬Î÷_ ω√÷
fl¿‹ (w.)
ω√÷
fl¿‹ (w.) 1,00,000
‹Î·Á΋Îfi
40,000
‰ı«ÎHÎ (2,700 ±ı¿‹˘)
’˛I›ZÎ ‹…^flÌ
24,000
±Î¬fl VÀÎ"¿ —
¿Îfl¬ÎfiÎ ¬«˝
16,000
±Î"ÏŒÁ ¬«˝
14,000
‰ı«ÎHΠω÷flHÎ ¬«˝
9,000
’˛Î◊Ï‹¿ ¬«˝ — ‹Î_ÕÌ ‰Î‚ı· ’ÎCÎÕÌ ‹Î_ÕÌ ‰Î‚ı· «˘A¬˘ fiŒ˘
8,000
‹‚ı· T›Î…
400
‹‚ı· ÏÕωÕLÕ
400
‹‚ı· ¤ÎÕ<_
400
4,000 200 2,000 1,09,200
SE–7460]
(µI’ÎÿfifiÎ_ 10%)
5
1,09,200 [Contd...
’Õ÷flfiÎ ÏËÁÎ⁄˘ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’flÌ ’ÎÕı »ı — (1) ‹Î· ±fiı ‹…^flÌ ¬«˝fiÌ ÷ıfiÌ ’Õ÷fl Ï¿o‹÷ı ÿÂν‰Î› »ı. (2) ¿Îfl¬ÎfiÎfiÎ ’fl˘ZÎ ¬«Î˝ ‹…^flÌfiÎ 50% ·ı¬ı √HÎΉ˘. (3) ±Î"ÏŒÁ ’fl˘ZÎ ¬«Î˝ ¿Îfl¬ÎfiÎ ’Õ÷flfiÎ 20% √HΉ˘. (4) ‰ı«ÎHΠω÷flHÎ ¬«˝ ±ı¿‹ÿÌà w. 3 ·ı¬ı √HΉ˘. ÷ˆ›Îfl ¿fl˘ — (1) ¿<· ’Õ÷fl ÿÂν‰÷_ ’hο (2) ⁄Lfiı fiŒÎfi_ ‹ı‚‰HÎÌ ’hο. ±◊‰Î 4
20
ÏfiÁ√˝ ÀˇÎLÁ’˘ÀÛ ¿o’fiÌfiı ⁄Á ÿ˘ÕΉ‰Î ‹ÎÀı 20 Ï¿.‹Ì. ·Î_⁄˘ flV÷˘ ±Î’‰Î‹Î_ ±ÎT›˘ »ı. ⁄ÁfiÌ Ï¿o‹÷ w. 50,000 »ı. …ıfi˘ ‰Ì‹˘ ‰ÎÏÊ˝¿ 3%fiÎ ÿflı µ÷Îfl‰Î‹Î_ ±ÎT›˘ »ı. ‰ÎÏÊ˝¿ ‰ıfl˘ w. 1,200 ◊Âı. √ıflı…fi_ ¤ÎÕ<_ ÿfl ‹ÏËfiı w. 100 ◊Âı ÕˇÎ¥‰flfi˘ ’√Îfl ‹ÎÏÁ¿ w. 150 »ı. VÀıÂfiflÌ ¬«˝ w. 50 ‹ÎÏÁ¿ ◊Âı. ‹"fiı…flfiı ‹ÎÏÁ¿ w. 350 ’√Îfl ±Î’‰Î‹Î_ ±Î‰ı »ı. ’ıÀˇ˘· ±fiı ±Î"¥·fi˘ ¬«˝ ÿfl 100 Ï¿.‹Ì. ‹ÎÀı w. 25 ◊Âı. ¿oÕ¿Àfi˘ ’√Îfl ‹ÎÏÁ¿ w. 100 »ı. ¬flı¬fl Á‹Îfl¿Î‹ ±Î›W› ÿflQ›Îfi w. 6,000 ◊Âı ±fiı ⁄Áfi_ ±Î›W› 5 ‰Ê˝fi_ »ı. ⁄Á fl˘… hÎHÎ ‰‚÷Ì ‹ÁÎŒflÌ ¿flÂı ±fiı ÿflı¿ ‹ÁÎŒflÌ‹Î_ 40 µ÷Îfl_±˘fiı ·¥ …Âı. ±Î‰¿ ’fl 10% ¿‹ÌÂfi ±Î’‰Î‹Î_ ±Î‰ı »ı. ( …ı ÕˇÎ¥‰fl ±fiı ¿oÕ¿Àfl Áfl¬ı ÏËVÁı ‰ËıÓ«Ì ·ı »ı.) ±Î‰¿ ’fl 15% fiŒ˘ ◊Λ ÷ı flÌ÷ı ÿflı¿ µ÷Îfl_ ’ÎÁı◊Ì ±ı¿ ÷flŒfi_ ¿ıÀ·_ ⁄Á ¤ÎÕ<_ √HΉ_ ? ⁄Á ‹ÏËfi΋Î_ 25 Ïÿ‰Á «Î·Âı. ’ı. Ï¿.‹Ì. = ’ıÁıL…fl Ï¿·˘‹ÌÀflfiÌ ’Õ÷fl ±fiı ’ıÁıL…fl ’ÎÁı◊Ì ·ı‰ÎfiÎ_ ⁄Á¤ÎÕÎfiÌ √HÎ÷flÌ ¿fl˘.
SE–7460]
6
[Contd...
5
12
(±) ±ı¿ ¿Îfl¬Îfi΋Î_ ±ı¿Áfl¬Î ’Î_« ›_h΢ »ı ÷ıfi˘ ‰ÎÏÊ˝¿ ¬«˝ fiÌ«ı ‹…⁄ »ı — ¤ÎÕ< ±fiı ‰ıflÎ (‰ÎÏÊ˝¿) ......................................... w. 24,000 ’Î_« ›_hÎfi˘ ‹fl΋÷ ¬«˝ (‰ÎÏÊ˝¿) ............................ w. 2,000 Á’fl‰Î¥{flfi˘ ’√Îfl (‹ÎÏÁ¿) ................................. w. 1,000 ‹Î·Á΋√˛Ì (’fl«flHÎ) (‰ÎÏÊ˝¿) .................................... w. 200 ÿflı¿ ›_hÎfi˘ CÎÁÎfl˘ (‰ÎÏÊ˝¿)...................................... w. 1,000 ⁄ı ‹…^fl˘fi˘ ’√Îfl ÿflı¿fiı ‹ÏËfiı .......................... w. 120 ·ı¬ı. ¿Îfl¬ÎfiÎfiÌ Ï‰…‚Ì ‰ÎÏÊ˝¿ ........................................ w. 1,600 ‰’flΛı· ’Ήfl ›ÏfiÀfiÎ_ 10 ’ˆÁÎ ·ı¬ı ‰ÎÏÊ˝¿ w. 8,000. ›_hÎfi˘ ¤ÎÕÎ ¬flÌÿfi˘ Ë’÷˘. w. 800 T›Î… ÁÏË÷ (‰ÎÏÊ˝¿) w. 2,400. ÿflı¿ ›_hÎfi˘ ¿·Î¿ÿÌà ’Ήfl ‰’flΠ10 ›ÏfiÀ »ı. µ’flfiÌ ‹ÎÏË÷ÌfiÎ_ ±Î‘Îflı ›Î_Ïhο ¿·Î¿ÿfl ¢‘˘. (⁄) À>_¿ fi˘Ó‘ ·¬˘ — V‰›_¤Î‰‰‘˝¿ ¿·‹.
8
±◊‰Î 5
À>_¿ fi˘Ó‘ ·¬˘ — (¿˘¥ ’HÎ «Îfl)
20
(1) ÀıLÕfl Ï¿o‹÷ (2) ±ÎÏ◊˝¿ ‰flÿÌ …J◊˘ (3) ±ÎÕ’ıÿΠ±fiı Á_›@÷ ’ıÿΠ(4) Á΋ÎL› ⁄√ÎÕ-±Á΋ÎL› ⁄√ÎÕ (5) ’˛‹ÎÏHÎ÷¿Î‹ ±fiı Ï⁄fi’˛‹ÎÏHÎ÷ ¿Î‹ (6) Ωı⁄ ’Õ÷fl ’©Ï÷ (7) „V◊fl ¬«˝ ±fiı «Ï·÷ ¬«˝. SE–7460]
7
[Contd...
ENGLISH VERSION Instructions :(1) (2)
1
All questions carry equal marks. Figures to the right indicate full marks of the questions.
Following details are taken from “Shree Shakti Ltd.” the year ending 31-12-’05. During the year 1000 units are produced and 950 units are sold : Rs.
20
Rs.
Direct materials ................................. 2,00,000 Direct wages ....................................... 3,00,000 Direct expenses ..................................... 50,000 Manufacturing charges (20% fixed) ...................................... 1,00,000 Administrative expenses Fixed .................... 50,000 Variable ............... 10,000............. 60,000 Selling expenses Fixed ...................... 5,000 Variable ............... 20,000............. 25,000 Sales.................................................... 8,00,000 For the year 2006 it is estimated that : (1)
Production will be 1500 units and sales will be 1400 units.
(2)
Price of materials will rise by 25% and price of direct wages will rise by 10%
(3)
Manufacturing charges will increase in proportion to the combined cost of materials and wages.
(4)
Fixed administrative charge will remain fixed but variable administrative charge will increase by 5%.
(5)
Fixed selling expense will be doubled, but variable selling expense will remain unchanged.
Prepare : (1) Cost sheet of total units, per units for 2005. Tender sheet of total units, per units for 2006. OR SE–7460]
8
[Contd...
1
One good of a company passing from three process A, B 20 and C. Wastage of process A and B is sold @ Rs. 10 of 100 units. Wastage of process C is sold @ Rs. 80 of 100 units. following details are as under : Particulars
Process-A
Process-B
Process-C
Materials Rs.
12,000
8,000
4,000
Direct Wages Rs.
16,000
12,000
6,000
2,440
1,404
8,924
charges Rs.
3,500
3,800
4,200
Produced units
19,500
18,800
16,000
2%
5%
10%
Direct expenses Rs.
Other factory
Normal Wastages
20,000 units were entered in process A at Re. 1 per unit. Prepare process accounts of all three processes and prepare abnormal wastage a/c and abnormal surplus a/c if are there. 2
The following details are taken from “Shree Sainath
20
Construction Co.” regarding a contract for the year ended on 31-12-’05 : Rs. Material purchased directly ........................ 60,000 Material issued from store ............................ 8,000 Material recd. from other contract ............... 2,000 Wages ............................................................. 29,000 Direct expenses ............................................. 14,000 Allocated registration charges..................... 15,000 Plant : General 50,000 Special 10,000.................................. 60,000 Scrap sold ........................................................ 2,000 SE–7460]
9
[Contd...
Further details are as under : (1)
On 31 Dec. 05 unpaid wages were Rs. 1,500 and unpaid direct expenses were Rs. 2,500.
(2)
Material cost Rs. 4,000 and general plant cost Rs. 3,000 were destroyed by fire.
(3)
General plant cost of Rs. 7,000 was sold at Rs. 6,000 and materials cost Rs. 3,000 were sold at Rs. 4,000.
(4)
Depreciation on general plant was Rs. 12,000 upto 31-12-’05.
(5)
Calculate 10% depreciation on special plant during the year.
(6)
Material on site Rs. 6,000. Uncertified work was Rs. 8,000.
(7)
Cash received from the contractee Rs. 1,40,000 80% of certified work.
(8)
Contract price was Rs. 2,50,000 2/3 of the profit of the contract on the basis of cash received is to be transferred to profit and loss A/c.
Prepare : Contract A/c, Work in progress A/c, Contractee A/c. Mention work-in-progress A/c in balance sheet. OR 2
The following details are of The Anand Ltd. Mention the allocation of overhead expenses with proper basis of allocation – Prepare allocation sheet. Particulars
Production dept.
20
Service dept.
A
B
C
D
E
Direct wages (Rs.)
5,000
7,000
8,000
2,000
3,000
Direct mateiral (Rs.)
3,000
4,000
4,000
2,000
2,000
Electricity (kilo vat)
5,000
4,000
3,000
2,000
2,000
Number of workers
300
300
200
100
100
75,000
50,000
25,000
15,000
10,000
450
450
300
150
150
Assets value Rs. Space occupied (square meter)
SE–7460]
10
[Contd...
Combined expenses were as under : Rs.
Rs.
Motive power
800
Workers Welfare exp.
2,700
Lighting
200
Workers portion in E.S.I.
1,250
Supervision
2,500
Canteen exp.
300
Overhead material
1,300
Rent and taxes
500
Repairing maintenance
3,500
Exp. of service dept. D allocate in proportion of direct wages and exp. of service dept. E allocate in proportion 6 : 3 : 1 among production dept. A, B, C.
3
(a)
Calculate from the following details : (1) Economic
15
order quantities EOQ (2) Re-order level (3) Minimum level (4) Maximum level (5) Average stock level (6) Danger level.
SE–7460]
(1)
Annual consumption of material 9,000 units
(2)
Cost per unit Rs. 20
(3)
Cost of placing an order (per order) Rs. 100
(4)
Storage as carrying charges 25%
(5)
Maximum time to get material 45 days
(6)
Average time to get material 35 days.
(7)
Minimum time to get material. How many days ? 11
[Contd...
(8)
Maximum time for immediate purchase 5 days.
(9)
Maximum daily consumption 30 units.
(10) Minimum daily consumption 20 units. (11) Average daily consumption, how many units. (b)
Explain ABC classification of material.
5
OR
3
(a)
Workers details are as under of Anand Ltd. :
15
(1)
Number of workers on Dt. 1-1-'05 ..................... 540
(2)
Number of workers on Dt. 31-1-05 ........................ ?
(3)
Number of resigned workers ............................... 54
(4)
Number of retired workers .................................. 38
(5)
Number of dismissed workers.............................. 16
(6)
Number of newly appointed workers ................ 272 (Due to expansion plan 200 workers have been appointed.)
(7)
Joint labour turnover rate ............................... 30% What is the number of workers on 31-1-'05 according
to information given above ? Find out labour turnover rate according to re-appointment method. (b)
SE–7460]
Write a note on labour turnover rate.
12
5
[Contd...
4
The trading A/c and profit and loss A/c of "Shivam Ltd." is as under, the year ending on 31-12-'05
20
Trading / Profit and Loss A/c Particular
Rs.
To Material
40,000
To Direct wages
24,000
To Manufacturing charges To Office charges
To Goodwill To Net profit
By Sales (2,700 units)
1,00,000
16,000
(10% of production)
8,000
14,000
By Received interest
400
By Received 9,000
To Preliminary exp. written of
Rs.
By Closing stock
To Selling distribution charges
Particular
dividend
400
By Received rent
400
4,000 200 2,000 1,09,200
1,09,200
The cost accounts give following information : (1)
Material and wages are taken at their cost price
(2)
Manufacturing charges are taken as 50% of wages.
(3)
Office overheads at 20% of Factor cost.
(4)
Selling and distribution overheads at the rate of Rs. 3 per unit.
Prepare : (1)
Cost sheet of total cost
(2)
Reconciliation statement. OR
SE–7460]
13
[Contd...
4
Nisarg Transport Co., has been given route of 20 kms for
20
running bus. Bus costing Rs. 50,000. Insurance is taken at 3% p.a., of the bus. Annual Tax for the bus Rs. 1,200. Rent of garage Rs. 100 per month. Driver's salary Rs. 150 per month. Stationery charges Rs. 50 per month. Manager's salary Rs. 350 per month. Petrol and Oil Rs. 25 per 100 kilometers. Conductor's salary Rs. 100 per month. 10% commission is given on total income (Which driver and conductor distribute equally). Bus will make 3 return trips per day, carrying on an average 40 passengers. The bus will run on average for 25 days in a month. Actual repairing will be Rs. 6,000 during lifetime. Durability of bus is 5 years. Calculate cost of passenger kilometres, how much bus fare should be charged per passenger as per 15% profit on total income ? Calculate the charge to be taken from the passenger. 5
(a)
Same 5 Machines are there in a factory. Following
12
details given : Rent and taxes (Annual) .................................... Rs. 24,000 Repairing charge of 5 machines (Annual) .......... Rs. 2,000 Supervisor's salary (Monthly) ............................... Rs. 1,000 Sundry material (Annual) ....................................... Rs. 200 Depreciation per machine (Annual) ..................... Rs. 1,000 Two worker's salary, to each worker ..... Rs. 120 (Monthly) Electricity of factory (Annual) .............................. Rs. 1,600 The consumption of power .................... Rs. 8,000 (Annual)
SE–7460]
14
[Contd...
The rate of power is ................................. Rs. 0.10 per unit Installment of hire purchase of machine (with annual interest Rs. 800/- .............................. Rs. 2,400 (Annual) The consumption of power in each machine is 10 units per hour. Find out machine rate per hour. (b)
Write short note on Escalation clause.
8
OR 5
Write short notes : (any four) (1)
Tender price
(2)
EOQ – Economic Order Quantity
(3)
Byproduct and joint product
(4)
Normal, abnormal wastage
(5)
Job costing
(6)
Fixed and variable cost
(7)
Certified, uncertified work.
20
_______________
SE–7460]
15
[ 13000 / 395-115 ]
Related Documents
Cost New Course)
December 2019 2
New Course Booking Form
July 2020 8
Income New Course)
December 2019 6
Cost
June 2020 35
Cost
June 2020 30