Bpz6a BPF6B
Bpz6a BPF6B
Bpz6a BPF6B
1. Define Costing.
AhUP¯À Áøµ¯Ö.
5. What is Sub-contracts?
xøn J¨£¢u® GßÓõÀ GßÚ?
T¼ ¹. 20,000
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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.
Number of buses – 5
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¤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
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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
Rs.
Depreciation 2,600
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7 60147/BPZ6A/BPF6B