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    Bba-Bcom Ll.b-Iv-Cost Accounting

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    Bba-Bcom Ll.b-Iv-Cost Accounting

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    LLB

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    BBA-BCOM LL.B-IV-COST ACCOUNTING

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    LLB

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    1 views2 pages

    Bba-Bcom Ll.b-Iv-Cost Accounting

    Uploaded by

    bgjt.susovan
    LLB

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    © All Rights Reserved
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    CBCS/BBA/8. Com./LL.B. /Hons./4th Sem.

    /FC 1 1/2023

    UNIVERSITY OF NORTH BENGAL


    BBA/B.Com. LL.B. Honours 4th Semester Examination, 2023

    Cosr AccouNTrNG
    P.lprn Coue : FCl1
    Time Allotted: 3 Hours Full Marks: 100
    Thefigures in the margin indicatefull marks

    Answer any.four questions and Question No. 7 is compulsory to attempt


    1. The following particulars have been obtained from the cost records for the year 20
    1997:
    Rs.
    Materials used in manufacturing 1,10,000
    Materials used in Primary packing 20,000
    Materials used in selling the product 3,000
    Materials used in the factory 1,500
    Productive wages 30,000
    Factory Supervision Expenses 4,000
    Material used for office 2,500
    Chargeable expenses 10,000
    Indirect expenses-factory 2,000
    Administrative Expenses 3,000
    Depreciation on factory building 3,500
    Depreciation on office building 1,500
    Freight on.material purchased 5,000
    Depreciation on Delivery Van 1.,000
    Salary paid to the driver of delivery van 3,600
    Advertisement 2,000

    Assume that a{l products are manufactured during the year have been sold to earn
    a profit of 20Yo on selling price. Prepare a cost sheet.

    2. (a) From the following information, calculate 4+4+6


    (i) Maximum level (ii) Minimum level (iii) Re-order level
    Minimum consumption .60 units per day
    Normal consumption 100 units per day
    Maximurh consumption 130 units per day
    Re-order quantity 5000 units
    Re-order period 25-30 days
    (b) Calculate Economic Order Quantity (EOQ).
    Consumption during the year 600 units
    Order Cost j
    Rs. l2
    Carrying cost 20%
    Price per unit Rs. 20
    Tum Over
    4s32 1
    CBCS/BBA/B. Com.lLL.B. /Hons./4th Sem./FC I 1/2023

    3. From the following particulates prepare stores ledger account under l0+10
    (i) FrFo (ii) LIFO (methods)
    Year-2019
    March 2nd Purchased 200 units @ Rs. 200
    March 4th Issued 150 units
    March 6th Purchased 200 units @ Rs. 220
    March 1Oth Issued 100 units
    March 16th Purchased 200 units @ Rs. 210
    March 18th Issued 220 units
    March 24thPurchased 150 units (@ Rs. 230
    March 25th Issued 190 units
    March 28th Issued 30 units

    4. Calculate the normal and overtime wages payable to a workman from the 20
    following data:
    Days Hours worked
    Monday 8 hours
    Tuesday l0 hours
    Wednesday t hours
    Thursday 11 hours
    Friday t hours
    Saturday 4 hours
    Total 51 hours
    Normal working hours : 8 hours per day
    Normal rate : {1 per hour
    Overtime rate : upto t
    hours in a day at single rate and over t hours in a
    day at double rate; or upto 48 hours in a week at single
    rate and over 48 hours at double rate; whichever is more
    beneficial to the workman. Assume Saturday as half
    day.
    5. Calculate earnings of workers A and B under Taylor's diffeiential piece rate 20
    system and straight piece rate system from the following particulars:
    Normal rate per hour: Rs. 18, Standard time per unit :20 seconds, Differential
    Applied :80Yo of piece rate below standard. l20oh piece rate above or at standard
    worker A produces 1400 units per day and worker b produces 1500 units per day
    of8 hours.

    6. Analyse and discuss the purchase requisition process. 20


    7. Write short notes: (any four) 5x4:20
    (a) Batch costing
    (b) Job costing
    (c) Process costing
    (d) Unit costing
    (e) Productivity
    (f) Advantages of Cost Accounting.
    -

    -x_

    4532

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