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46 views13 pages

Cost

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girish bhatt

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62 AC B32 961 1EB E3 DFAA18 C8AAA4 492

A B 9 E E D 1 C A 9 B
AC CB3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D
2 1 B A 8 A 4 2 3
CB B32 961 EB E3DDFA 18C C8A A4 92B B62DD39 962A
9 E E 1 A 9 6
B3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D 396 2AC CB3
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE





8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

______
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

production cost.
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

 Fixed cost

 Time Rate
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

 Rowan Plan
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

 Indirect cost

 None of these
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

 Provident fund

 No. of workers
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

 Selling overhead

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A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP

 Factory overheads
 Receipt of Material
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

 Basic Raw material

 Semi finished goods

 Material Requisition
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

 Tax deduction at source

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
ke

9) Interest on Bank Deposit is ______

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

 Piece completed x Piece Rate

5) Salary of works manager is a ______
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 1 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
1. All questions are compulsory.

 Labour hours x Labour Hour Rate

 No. of workers and Direct wages

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
nd



2) Gold in Jewellery is the example of ______

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
[3 Hours]

Debited in Costing Profit and Loss A/C

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

Credited in Costing Profit and Loss A/C

 Actual output x Actual productive hours

Debited in Financial Profit and Loss A/C

A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
ra




Credited in Financial Profit and Loss A/C

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

8) Holiday pay is apportioned on the basis of ______

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

7) Under Time Rate System, the wages is equal to ______ .

 Piece Rate

 Prime cost
 Direct cost

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
.co  Halsey Plan
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
 Variable cost

 Raw material

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

None of these
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
 Finished goods

 All of the above

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

 Professional Tax
 Office overheads
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

Direct wages
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

None of these
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
Goods Received Note

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
1. (a) Select the most appropriate option and rewrite the full sentence (Any Ten)

A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

Please check whether you have got the right question paper.

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

4. Calculate figures up to two decimal points wherever required.

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

2. Figures to the right indicate full marks allotted to the question.

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3
1) ______ is the portion of total cost which cannot be identified and direct to the

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2 6) The statutory provision regarding deduction from payroll pertain to _______ .

3. Working note wherever necessary should form part of your answer.

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96
3) The method which doesn’t differentiate between efficient and inefficient worker is

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
4) After receiving material inspection note, the receiving official will prepare ______.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
10

A4 92B 62 D3 62 C 32 961 EB E3D FA

92 62 D3 962 AC B3 96 EB E3 F
B6 D 96 A B3 29 1E E DF A1
2 3 2 C 2 61 B 3D A
62 AC B32 961 1EB E3 DFAA18 C8AAA4 492
A B 9 E E D 1 C A 9 B
AC CB3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D
2 1 B A 8 A 4 2 3
CB B32 961 EB E3DDFA 18C C8A A4 92B B62DD39 962A
9 E E 1 A 9 6
B3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D 396 2AC CB3
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29

2.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

Sales
Profit

Fixed
Fixed
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

Material

Variable
Variable
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A



8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

Direct Wages
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Factory Overheads:
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

2018 and it estimated that:-

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
 Office expenses

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

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A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

Administrative Overheads (fixed)

 Added to costing profit
 Salaries of office staff

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

Production cost Centre
Impersonal cost Centre
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
 Added to financial Profit

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

Particulars
ke

Selling and Distribution overheads:

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
 Deducted from financial loss

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

 Deducted from costing profit

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

4) Interest on capital is imputed cost.

Page 2 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

11) Bin Card is same as Stores Ledger.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
nd
6) Power failure is an abnormal Idle time.
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4



EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
12) Production manager is an example of _______

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
ra
10) ______ is not included in the administrative cost.

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
2) Earning under Halsey and Rowan plan are same.

8) Goods received Note is prepared by Storekeeper.

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

2. There will be increase of 20% in all fixed overheads

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
9) Over absorption of overheads increases costing Profits.
10) Transfer to general reserve is an item of Cost Accounts.
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
1) Cost Accounting is used only in Manufacturing industry.

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
7) Drawing Office salaries is an item of Factory Overheads.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

m
1. (b) State Whether the following statements are true or false (Any Ten)
 Telephone charge

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

1. There will be allround rise in all variable expenditure by 10%

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
Service cost Centre
 Salaries of foremen

Personal cost centre

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
5) FIFO method is usually suitable in case of perishable material.

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

<
3) Under Perpetual inventory control, stock is verified periodically.

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

3. There will be no need to change the selling price for the year 2018.
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

Prepare a statement showing Total as well as Unit Cost and profit for 2017.
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
SAM Manufacturing Company gives following particulars for the year 2017.
12) Loss on Sale of Fixed assets is included in Cost for calculating profit.
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

1,80,000
1,20,000
4,00,000
2,00,000
5,00,000
24,00,000
2,00,000
3,00,000
5,00,000
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3

The Company has worked to its maximum capacity of 20,000 Units during 2017.
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1

The management has decided to increase production capacity to 30,000 Units for the year
11) In Reconciliation statement, Closing stock over valued in Financial Account is _____

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
15
10

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D
8A A4 2B 62 39 62A CB 32 61 B 3D F
A4 92B 62 D3 62 C 32 961 EB E3D FA
92 62 D3 962 AC B3 96 EB E3 F
B6 D 96 A B3 29 1E E DF A1
2 3 2 C 2 61 B 3D A
62 AC B32 961 1EB E3 DFAA18 C8AAA4 492
A B 9 E E D 1 C A 9 B
AC CB3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D
2 1 B A 8 A 4 2 3
CB B32 961 EB E3DDFA 18C C8A A4 92B B62DD39 962A
9 E E 1 A 9 6
B3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D 396 2AC CB3
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29

3.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

Sky
Blue
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

Particulars
information.
Worker
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

Basic Wages
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

Direct Wages
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
changes in 2018.

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

Overtime (Hours)

Dividend received
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Factory Overheads
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Closing stock (WIP)

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8 Dearness Allowance

Sales (1,30,000 units)

Reserve for Bad Debts
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

Rate of Wages per hour

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

Administrative Overheads
Direct Material Consumed
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

50%
40%
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

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Selling and Distribution O/H
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

Time taken to complete the job

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

Preliminary expenses written off

Interest received on fixed deposit

Time allowed to complete the job
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
Particulars

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
ke
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 3 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1 Job R, S and T in the following proportions:
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
S

Closing stock of Finished goods (1250 units)

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
Jobs

20%
30%
nd
allocate the labour cost of each job R, S and T:

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
Contribution to Provident Found (On Basic Wages)

Dearness allowances is < 40 per day of eight hours.

A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32 Overtime was done on Job S at the request of customers.
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

Records (<)
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
Contribution to Employee State Insurance (On Basic wages)

2B62D3962ACB32961EBE3DFA18C8AA49
.co

1. Prepare Cost Sheet for the year ended 31st March 2018
2. Prepare Reconciliation Statement for the above period.
T

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
30%
30%

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

475
5,950
4,400
4,625
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
m

22,500 ?
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
Sky

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

< 20

5,500 5250
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
< 200

8%
2%
50%

A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

1,27,500 1,26,875
1,58,750 1,58,750

7,50,000 7,50,000
144 hours
180 hours

-
-
-
-
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
10 -

production
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3

Records (<)
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3

profit as per financial records for the year ended 31st March 2018 was < 41,125/-
maintained for the year ended 31st March, 2018, From the following information:
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
Blue

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6

2,34,625 < 8 Per Unit Sold

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96

61,250 20% of Prime Cost

1,60,000 < 5 Per Unit of
As per Financial As per Costing
< 320

8%
2%
50%

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
Also prepare a statement showing estimated profit for 2018 taking into consideration the

The normal working hours for the month are 400. Overtime is paid at double the total of

Insurance and Provident Fund are at equal rates. The Two workers were employed on

In Cost Accounts, Closing stock of Finished Goods is valued at Cost of Production. The
normal wages and dearness allowance. Employer’s and Employee’s Contribution to State

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
BAT Ltd. Commenced Business on 1st April 2017, Cost and Financial records are 15
2. (b) Calculate the earnings of a worker using Halsey and Rowan Plan based on the following 07
2. (a) Calculate the earning of Sky and Blue From the following Particulars for a month and 08

4.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

Lighting
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

Calculate:-

Purchases
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
information:

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

Supervision

Depreciation
Cost per unit
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

Direct Wages
Closing Stock

Rent and rates

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

Value of stock
Indirect wages

Electric Power
Opening Stock

No. of workers
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
Annual Demand

Sundry Expenses
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

Particulars
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
Other holding cost

Light Points (Nos)

Insurance on stock
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Value of Machinery
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

Particulars
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

Floor Space (sq. Meters)

Inspection cost per order
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

Horsepower of Machines
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D Follow up cost of each order

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A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

(<)
(<)
Pilferage while holding inventory

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
Order Processing cost for each order

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

7,000
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
ke
94,000
13,000

Particulars
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 4 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Materials A <
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

4,000
30,000
150
60,000

20
20
40

OR
OR

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
nd
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
ra
ii) Total ordering and carrying cost at EOQ level

Y
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
i) Economic order quantity (use formula method)

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

3,000
30
200
30
45
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96 10,000
14,000
1,76,000
<10
<20

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
10%
15%

indirect expenses incurred for the month ended March, 2018

< 15
< 25

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

Prepare statement showing Primary Distribution of Overheads.

Materials B <

Z
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
number of Days. You are required to consider 365 days in a year.

2,000
30
20,000 40,000
250
40
60
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
2,000 Units

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

Departments
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

Following further details are collected for distribution of the above Costs:

S1
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

2,000
10
4,000
100
20
5
50,000 80,000 10,000
<

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
13,000
17,000
2,96,000

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2

7,800
24,000
6,000
12,000
1,200
9,000
12,000
10,000
Materials C<

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29

S2
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96

1,000
10
6,000
50
10
-
-
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
and S2. The following details are extracted from the books of accounts in respect of

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
GUM Ltd. has three Production Departments X, Y, Z and Two Service departments S1 15
3. (b) From the following information calculate Material Turnover Ratio and express it in 07
3. (a) Tomco Ltd. Manufactures a special product called “A” and provides you the following 08

Light
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

Power
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
Scrap value
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

Depreciation
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

Lubricating oil
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
Cost of Machine

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

Estimated repairs
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
Cost of Installation

Repairs to machine
5 hours on Saturday.
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Salaries to Foreman
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

Cost of Raw Material

Expenses per annum

Power 2 units per hour
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

Cost of placing an order

Estimated working hours
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
Shop Supervisor’s Salary
General lighting Expenses

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
Effective life of the machine

Follow up cost of each order

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A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
Insurance premium for a Machine

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
ke
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
Rent and rates for a quarter for the shop

Carrying cost is 8% of average inventory

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 5 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Consumption of Raw Material Half Yearly

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

OR
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

Number of machines (each of same type) – 50

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
nd
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
devote 1/6 of his time for supervising the machine.

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
ra < 44
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
4. (b) A Manufacturer supplies you the following information:
10 years

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

< 30,000

15,000 kg

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

< 2,00,000
< 2,00,000

< 4 per kg.

and also state the number of orders to be placed in the year.

< 8,00,000

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
2,000 per month

2,000 per annum

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1 m
4. (a) Calculate the Machine Hour Rate from the following in formation:

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

@ < 5 per 10 units
< 6,000 per annum

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
< 10,000 per annum
< 60,000 per quarter

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

earnings per hour as per Halsey Premium plan and Rowan Premium plan.
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

worker completed the job in 32 hours. Calculate the wages and effective rate of
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29

5. (b) The standard time fixed for a job is 40 hours and the wage rate is < 40 per hour. The
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96

2,16,900
1,17,840
96,000
9,900
1,80,000
4,68,000
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
Your are required to ascertain the Economic Order Quantity using Formula Method

at holi & 2 days at Christmas exclusive of Sundays. The factory works 7 hours a day &
that a breakdown of 10% is reasonable. There are three days holiday at Deepawali, 2 days
Rate assuming that the machine room will work on 90% capacity throughout the year &
The machine occupies 1/4 th of the total area of the shop. The supervisor is expected to

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B

07
5. (a) From the following data of Textile factory machine room, compute an hourly Machine 08
07
08

6.
5.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

31-Mar
29-Mar
27-Mar
24-Mar
20-Mar
16-Mar
09-Mar
08-Mar
06-Mar
02-Mar
01-Mar
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

4. Selling Overheads
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
Transactions

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

Reordering level is 100 Tons.

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5. Gantt Task Bonus Plan
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP
Issued 80 Tons

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

3. Tabular method of EOQ.

Issued 200 Tons
Issued 210 Tons
Issued 140 Tons

Issued 150 Tons

6. Purpose of Reconciliation
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

1. Objectives of Cost Accounting

ke
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2. Advantages of Material Control

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 6 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

OR
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
nd
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

Write short notes on any four of the following:-

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
ra
Purchased 100 Tons @ < 480 per Ton
Purchased 400 Tons @ < 470 per Ton
Purchased 350 Tons @ < 450 per Ton

6. (b) What is meant by Labour Turnover. Explain its causes.

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
Opening Stock 200 Tons < 460 per Ton

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

------------------------------
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
6. (a) Explain the classification of Cost on the basis of functions.

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
Condemned due to deterioration all quantity

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1 m
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
The following are the receipts and issues of coal in factory during March 2018

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
Prepare Store Ledger Account under FIFO Method and Weighted Average Method.

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96
Excess found is stock 50 tons due to wrong weighing during the month.

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
The Maximum Level fixed is 400 Tons, the Minimum Level 75 Tons and the

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
20
10
10
15

gyMZm :
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

5.
4.
3.
2.
1.
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

 g‘¶ Xa
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

 amodZ ën°Z
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

 ‘mb ‘mJUr
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

 pñWa n[aì¶¶
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

 ‘mbmMr nmdVr
 AY©n³H$m ‘mb
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

 AàË¶j n[aì¶¶
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

 {dH«$s Cn[anarì¶¶

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 ‘yb^yV H$ƒm ‘mb
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

 ^{dî¶ {Zdm©h {ZYr

 ¶mn¡H$s H$moUVohr Zmhr

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

 ñÌmoÌmZwgma H$a H$nmV

IMm©V àË¶j AmH$mabm OmVmo.

 H$maImZm Cnarnarì¶¶
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

 nyU© ZJ ______ C³Vm Xa

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
ke
gd© àíZ A{Zdm¶© AmhoV.

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 7 of 13
5) H$m¶© ì¶dñWmnH$mMm nJma ______ Amho.
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

 ‘Oyar Vmg ______ ‘Oyar Vmg Xa

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
nd
2) Odm{hè¶mVrb gmoZo ______ Mo CXmhaU Amho.
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

7) g‘¶ Xa nÜXVrV, ‘Oyar ______ g‘mZ AgVo.

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
[3 Vmg]

B§J«Or ^mfoVrb àíZ à‘mU ‘mZ{dV.

COdrH$S>rb A§H$ nwU© JwU Xe©{dVmV.

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
(‘amR>r ê$nm§Va)

ra
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

 C³Vm Xa
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

 h°ëgo ën°Z
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
 H$ƒm ‘mb
 n³H$m ‘mb
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

 ¶m n¡H$s gd©
 ‘yi n[aì¶¶

2B62D3962ACB32961EBE3DFA18C8AA49
 dmñV{dH$ CËnmXZ ______ dmñV{dH$ CËnmXH$Vm Vmg
 ì¶dgm¶ H$a
.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
Amdí¶H$Vm Agob VoWo A§H$ XmoZ Xem§emnVªV H$mT>m.

 àË¶j n[aì¶¶

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
 ~XbVm n[aì¶¶

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1 m
1. (A) gdm©V ¶mo½¶ {dH$ënmMr {ZdS> H$éZ dm³¶o nwÝhm {bhm. (H$moUVrhr Xhm)

 ‘mb pñdH¥$Vr ¶§Ì

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

 ¶mn¡H$s H$moUVohr Zmhr

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

6) doVZ nQ>mVyZ H$nmV H$aÊ¶mMr d¡Ym{ZH$ VaVyX ______ er g§~§YrV Amho.

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

 H$m¶m©b¶rZ Cnarn[aì¶¶
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
3) H$m¶©j‘ Am{U AH$m¶©j‘ H$m‘Jma Agm ^oX Z H$aUmar nÜXV ______ Amho.
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

4) ‘mb VnmgUr {MÇ>r {‘imë¶mZ§Va A{YH¥$V pñdH¥$Vr XoUmam ______ V¶ma H$aob.
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
CÎmamgmR>rMo Q>mMZ Amdí¶H$Vm Agob VoWo CÎmambm ^mJ ‘mZb OmB©b.

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
1) ______ EHy$U n[aì¶¶mMm Agm ^mJ Amho H$s Vmo AmoiIVm ¶oV Zmhr Am{U CËnmXZ

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E
Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB
10

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3

[EHy$U JwU … 100]

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D
8A A4 2B 62 39 62A CB 32 61 B 3D F
A4 92B 62 D3 62 C 32 961 EB E3D FA
92 62 D3 962 AC B3 96 EB E3 F
B6 D 96 A B3 29 1E E DF A1
2 3 2 C 2 61 B 3D A
62 AC B32 961 1EB E3 DFAA18 C8AAA4 492
A B 9 E E D 1 C A 9 B
AC CB3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D
2 1 B A 8 A 4 2 3
CB B32 961 EB E3DDFA 18C C8A A4 92B B62DD39 962A
9 E E 1 A 9 6
B3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D 396 2AC CB3
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

53641
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D
61 EBE 3D FA 18C 8A A4 92B 62D 39 62A CB 32 961 EB E3D FA
E 9 9 E
1E BE 3DF FA1 18C 8AAA49 2B6 62D 396 62A CB 329 61E EBE 3DF FA1 18C
B 3 D A 8 8 A 4 2 B 2 3 2 C 3 2 6 1 B 3 8
EB E3 FA 18 C8 A 92 62 D3 962 AC B3 96 EB E3 DF A18 8C8 AA
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492
E3 DF A18 C8 AA 492 B6 2D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
‘Oar
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

 H$m¶m©b¶ IM©
 H$m‘Jma g§»¶m

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

 godm n[aì¶¶ H|$Ð

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

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 CËnmXZ n[aì¶¶ H|$Ð
 d¡¶{³VH$ n[aì¶ H|$Ð
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

 Ad¡¶{³VH$ n[aì¶¶ H|$Ð

 n[aì¶¶ Z’$m O‘m hmoVmo
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

 {dÎmr¶ Zâ¶mV O‘m hmoVmo

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
ke
 H$m‘Jma g§»¶m Am{U àË¶j

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

 H$m¶m©b¶rZ H$‘©Mmè¶mMm nJma
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 8 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

11) ~rZ H$mS>© ^m§S>ma IVmdUr gmaIo Amho.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
nd
9) ~°Ho$Vrb R>odrdarb ì¶mO ______ KoVbo OmVo.

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

12) CËnmXZ ì¶dñWmnH$ ______ Mo CXhmaU Amho.

8) ‘mb pñdH¥$Vr nÌ JwXm¶ ì¶dñWmnH$ V¶ma H$aVmo.

10) n«emgH$s¶ n[aì¶¶mZ ______ Mm g‘mdoe hmoV Zmhr.

1. (~) Imbrb {dYmZo gË¶ qH$dm AgË¶ Vo gm§J (H$moUVohr Xhm)

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
 {dÎmr¶ Z’$m Am{U VmoQ>m nÌH$mÀ¶m Zmdo ~mOyg
 {dÎmr¶ Z’$m Am{U VmoQ>m nÌH$mÀ¶m O‘m ~mOyg

 n[aì¶¶ Z’$m Am{U VmoQ>m nÌH$mÀ¶m Zmdo ~mOyg

 n[aì¶¶ Z’$m Am{U VmoQ>m nÌH$mÀ¶m O‘m ~mOyg

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

5) ’$s’$mo nÜXV gm‘mÝ¶V… Zmed§V ‘mbmgmR>r ¶mo½¶ AmhoV.

8) gyÅ>rÀ¶m nJmamMr {d^mJUr ______ AmYmamda Ho$br OmVo.

9) A{YAmH$marV Cn[anarì¶¶m ‘wio n[aì¶m¶§Z Z’$m dmT>Vmo.

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

7) AmaoIZ H$m¶m©b¶mMm nJma H$maImZm Cn[anarì¶¶mZ ¶oVmo.

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
 àË¶j ‘Oyar

2B62D3962ACB32961EBE3DFA18C8AA49
 XÿaÜdZr IM©

.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

1) n[aì¶¶ boImH$‘m©Mm dmna ’$³V {Z‘m©Ur CÚmoJmV Ho$bm OmVmo.

10) gm‘mÝ¶ g§{MVr hñVm§VarV Ho$br hr ~m~ n[aì¶¶ boImV ¶oVo.

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
 ‘wH$mX‘mMm nJma

2) h°ëgo Am{U amodZ ën°Z Imbr {‘iUmar {‘iH$V gmaIr AgVo.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
m

6) {dO I§S>rV Pmë¶mZ§Va Jobobm doi Agm‘mÝ¶ {ZîH«$s¶ doi Amho.

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

4) ^m§S>dbmdarb ì¶mO J¥hrV Yabob n[aì¶¶ (Imputed cost) Amho.

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
 ¶mn¡H$s H$moUVohr Zmhr

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

3) emñdV gmR>m {Z¶§ÌUmV gmR>çmMo gË¶mnU R>am{dH$ H$mimZ§Va Ho$bo OmVo.

A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
 n[aì¶¶ Zâ¶mVyZ H$‘r hmoVmo

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

 {dÎmr¶ VmoQ>çmVyZ H$‘r hmoVmo.

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
11) g‘¶moOZ nÌH$mV {dÎmr¶ boImV AIoaMm gmR>m A{Y‘yë¶m§H$sV Agë¶mg ______

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3

12) pñWa ‘mb‘ÎmoÀ¶m {dH«$sda Pmbobm VmoQ>çmMm g‘mdoe H$aÊ¶mMm n[aì¶¶mV hmoVmo.
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E
Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB
10
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D
8A A4 2B 62 39 62A CB 32 61 B 3D F
A4 92B 62 D3 62 C 32 961 EB E3D FA
92 62 D3 962 AC B3 96 EB E3 F
B6 D 96 A B3 29 1E E DF A1
2 3 2 C 2 61 B 3D A
62 AC B32 961 1EB E3 DFAA18 C8AAA4 492
A B 9 E E D 1 C A 9 B
AC CB3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D
2 1 B A 8 A 4 2 3
CB B32 961 EB E3DDFA 18C C8A A4 92B B62DD39 962A
9 E E 1 A 9 6
B3 3296 61E BE3 3DF FA1 8C8 8AA 492 2B6 62D 396 2AC CB3
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29

2.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

Z’$m

pñWa
[ñWa
E3 DF A18 C8 AA 492 B6 2D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

{dH«$s
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

~XbVm
~XbVm
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

OmXmdoi
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

ãë¶y
‘mbgm‘J«r

ñH$m¶
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

Ë¶mMm A§XmO

H$m‘Jma
R>a{dbo Amho.
àË¶j ‘Oyar

‘hmJmB© ^Îmm
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

‘yb^yV ‘Oyar
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
H$maImZm Cn[anarì¶¶…-
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
àemgH$s¶ Cn[anarì¶¶ (pñWa

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

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A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP

H$m¶ Ama, Eg Am{U hr da H$am.

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

{dH«$s Am{U {dVaU Cn[anarì¶…-

Vnerb
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
Vnerb

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
ke
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Page 9 of 13
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

{Zdm©h {ZYr ¶mVrb A§eXmZ g‘mZ XamZo Amho.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

Ama
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

qH$dm
nd

50%
40%
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

^{dî¶ {Zdm©h {ZYrV ^abobr a³H$‘ (‘yb^y ‘OyarMo)

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

2) gd© pñWa Cn[anarì¶¶ 20% dmT>Vrb.

H$‘©Mmar amÁ¶ {då¶mV ^abobr a¸$‘ (‘yb^y ‘OyarÀ¶m)

1) gd© ~XbVm IM© gd©M ~m~VrV 10% dmT>Vrb

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

bjmV KodyZ 2018 dfm©H$arVm A§Xm{OV Zâ¶mMo nÌH$ V¶ma H$am.

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

Eg
H$m‘
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

20%
30%
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
m
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

10 Vmg
g°‘ ‘°Ý¶y’°$³MatJ H§$nZrZo 2017 dfm©H$arVm Imbrb Vnerb {Xbm Amho.

ñH$m¶
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92

2%
50%
< 200

8%
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
3) 2018 dfm©H$arVm {dH«$s qH$‘VrV ~Xb H$aÊ¶mMr JaO Zgob.
<

XmoZ H$m‘Jma /H$‘©Mmar H$m‘ Ama, Eg Am{U hr Imarb à‘mUmV H$aVmV.

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

-
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
4,00,000
2,00,000
5,00,000
2,00,000
3,00,000
5,00,000

1,20,000
24,00,000

1,80,000

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3

Q>r
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3
H§$nZr 2017 dfm©V 20,000 ZJmMr H$m‘ H$aÊ¶mMr H$‘mb j‘Vm dmnaUma Amho.

30%
30%
ãë¶y
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96

2%
50%
< 320

8%
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
df© 2017 gmR>r EHy$U VgoM ZJ n[aì¶¶ Am{U Z’$m nÌH$mV Xe©dm. df© 2018 ‘Yrb ~Xb

‘{hÝ¶mMo 400 Vmg gm‘mÝ¶ H$m‘mMo Vmg AmhoV. OmXm H$m‘mMm ‘ohZVmZm EHy$U gm‘mÝ¶ ‘Oyar
H§$nZrÀ¶m ì¶dñWmnZmZo 2018 dfm©V CËnmXZmMr j‘Vm 30,000 ZJmn¶©V dmT>{dÊ¶mMo

Am{U ‘hmJmB© ^Ë¶mMm XþßnQ> {Xbm Amho. H$m‘Jma Am{U ‘mbH$ ¶m§Mo amÁ¶ {H$‘m Am{U ^{dî¶
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E
Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB
2. (A) Imbrb VnerbmdéZ ñH$m¶ Am{U ãb¶y ¶m§Mr {‘iH$V H$mT>m Am{U ‘Oyar n[aì¶¶mMr {d^mJUr 08
15

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3

3.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

Vnerb
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

àË¶j ‘Oyar

nya{dbr Amho.
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

dm[f©H$ ‘mJUr
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

bm^m§e {‘imbm
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

à{V KQ>H$ n[aì¶¶

Imbrb ‘m{hVrdéZ

BVa YmaU n[aì¶¶

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

àË¶j‘mb dmnabm
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

H$maImZm Cn[anarì¶¶
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

àemgH$s¶ Cn[anarì¶¶

{dH«$s (1,30,000 ZJ)

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4

pñWa R>odrda ì¶mO {‘imbo

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
H$) ‘OyarMm Xa à{V Vmg

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

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A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP

YmaU gmR>çmVrb {H$aH$moi Mmoar

{dH«$s Am{U {dVaU Cn[anarì¶¶

8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
ke
A) H$m‘ nyU© H$aÊ¶mgmR>r {Xbobm doi

àË¶oH$ AmXoemgmR>r AmXoe à{H«$¶m n[aì¶¶

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

n³¶m ‘mbmMm AIoaMm gmR>m (1250 ZJ)

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Page 10 of 13
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

qH$dm
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
nd
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
S>) ‘hmJmB© ^Îmm < 40 à{VXrZ AmT> VmgmgmR>r

2) darb H$mbmdYrgmR>r g‘m¶moOZ nÌ V¶ma H$am.

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
ra
(<)
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
1) {X 31 ‘mM© 2018 AIoaMo n[aì¶¶ nÌH$ V¶ma H$am.

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

<20

10%
15%
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
< 25
J«mhH$m§À¶m {dZ§VrZwgma H$m‘ "Eg' gmR>r OmXm doi {Xbm Amho.

.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

475
5,950
4,400
4,625
m

2,000 ZJ
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

22,500 ?
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
2. (~) Imbrb ‘{hVrdéZ H$m‘Jmam§Mo h°ëgo Am{U amodZ ën°Z à‘mUo {‘iH$V H$mT>m.

61,250 ‘yi

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

(<)

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

5,500 5250
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

-
-
-
-
1,27,500 1,26,875
1,58,750 1,58,750

7,50,000 7,50,000
n[aì¶¶ boImV AIoaÀ¶m ‘mbgmR>çmMo ‘yë¶m§H$Z CËnmXZmÀ¶m n[aì¶¶mda Ho$bo Amho.
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3
< 20

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6
144 Vmg
180 Vmg

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96
2,34,625 < 8 àVr ZJ {dH«$s
1,60,000 CËnmXZmÀ¶m à{V ZJ
qH$‘VrÀ¶m
{dÎmr¶ Zm|XrZwgma n[aì¶¶ Zm|Xr Zwgma

AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E
Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3

4.
32 61 B 3D FA 8C 8A 4 2B 2 39 2A CB 32 61
9 E D
29 61E EBE 3D FA1 18C 8AAA49 92B6 62D 396 62A CB 329 961E EBE

drO
E3 DF A18 C8 AA 492 B6 2D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

IaoXr

Kgmam
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D emoYm:-
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

^mS>o d Xa

gmR>m ‘yë¶
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

KoVbr Amho.

¶§ÌmMo ‘yë¶

àË¶j ‘Oyar
{dÚyV e³Vr
A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32

OmJm (Mm¡’y$Q>)

H$m‘Jma g§»¶m
AàË¶j ‘Oyar
Am§a{^Mm gmR>m
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

gmR>çmdarb {d‘m
Vnerb

¶§ÌmMr Aíde³Vr
AIoaMm ‘mbgmR>m
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

drO {~ÝXÿ (g§ñWm)

62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

Vnerb
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
à{V AmXoe AmT>mdm n[aì¶¶
à[V AmXoe {ZarjU n[aì¶¶

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

2 Ago XmoZ godm {d^mJ AmhoV.

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Vn{eb
B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE
ke 7,000
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
94,000
13,000
‘mb E <

E³g
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

Page 11 of 13
150

20
20
40
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8

Cn[an[aì¶¶mMo àmW{‘H$ {dVaU nÌH$ V¶ma H$am.

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

qH$dm
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
nd
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
1) bm^Xm¶H$ AmXoe ZJ g§»¶m (gwÌ nÜXV dmnam)

dm¶
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

30,000 20,000
60,000 50,000

4,000 3,000
30
200
30
45
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

darb n[aì¶¶ {d^mJÊ¶mgmR>r Imbrb à‘mUo g{dñVa ‘m{hVr

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 32
92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96
10,000
14,000

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E
‘mb ~ <

1,76,000
<10

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

2B62D3962ACB32961EBE3DFA18C8AA49
< 15

.co
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D

PoS>
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA

{d^mJ
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1 m

30
250
40
60
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA

{Xbr Amho.
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
(~) Imbrb ‘m{hVrdéZ ‘mb CbmT>mb JwUmoÎma Am{U Vo {XdgmÀ¶m g§ñWoV XmIdm.

DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

Eg 1
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A

100
80,000 10,000

10
20
5
<

8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB

A4 92B 62 D3 62 C 32 961 EB E3D FA 18 8A A4 92 62 D3 62 C 3
13,000
17,000

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3

‘mb H$ <

2,96,000

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 2

24,000
6,000
1,200
12,000
9,000
12,000

7,800
10,000

2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29
39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 6

Eg 2
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96

2,000 2,000 1,000

40,000 4,000 6,000
10
50
10
0
0
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1
2) bm^Xm¶H$ AmXoe Z§J g§»¶m nmVirbm AmXoe n[aì¶¶ Am{U ‘mb gmR>dUyH$ n[aì¶¶.

B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E

Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII - Cost Accounting

29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E
61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B
EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB
07

J‘ br‘rQ>oS>Mr E³g, dm¶ Am{U PoS> Ago VrZ CËnmXZ {d^mJ AmhoV Am{U Eg 1 Am{U Eg 15

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3

drO
E3 DF A18 C8 AA 492 B6 2D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6

e³Vr

Kgmam
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396

d§JU Vob
8C 8A 49 2B 2D 39 2A CB 329 61E BE 3D FA 8C 8A 49 2B 62D 39 2A
8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB ‘moS> ‘yë¶

g§»¶m gm§Jm.

92 62 D3 962 AC B3 96 EB E3 F 18 C8 A 92 B62 D3 962 AC B3 96

B6 D 96 A B3 29 1E E DF A1 C8 AA 49 B6 D 96 A B3 29 1E

‘wH$mX‘mbm nJma

¶§Ìgm‘J«r XþéñVr
2D 396 2A CB 29 61E BE 3D A1 8C A 49 2B 2D 39 2A CB 29 61E BE

gm‘mÝ¶ {dO IM©

39 2A CB 329 61 BE 3D FA 8C 8A A4 2B 62D 39 62A CB 32 61 BE 3D
62 C 32 61 EB 3 FA 18 8A A4 92 62 3 62 C 32 96 EB 3 FA
AC B3 96 E E3 DF 1 C8 A 92 B6 D 96 AC B3 96 1E E3 DF 1

A§XmOrV H$m‘mMo Vmg

H$ƒm ‘mbmMm n[aì¶¶

e³Vr 2 ¶y{ZQ> à{VVmg
B3 296 1E BE3 DF A1 8C8 AA 492 B6 2D 396 2AC B3 296 1E BE DF A1 8C8
XþH$mZ n¶©dojH$mMm nJma
29 1E BE D A1 8C AA 49 B6 2D 396 2A B 29 1E BE 3D A1 8C AA
¶§Ìgm‘J«r ñWmnZoMm IM©

¶§Ìmgm‘J«rgmR>r {d‘m hßV

61 BE 3D FA 8C 8A 4 2B 2D 39 2A CB 32 61 B 3D FA 8C 8A 4
¶§Ìg‘mJ«rMo à^mdr Am¶wî¶

à[VAmXoe AmT>mdm n[aì¶¶

EB 3 FA 18 8 A 92 62 3 62 C 3 96 EB E3 F 18 8 A 92
XþH$mZmMo Vr‘mhr ^mS>o d Xa

1/6 doi XoUo Ano{jV Amho.

E3 DF 18 C8 AA 492 B6 D3 962 AC B3 296 1EB E3 DF A18 C8 AA 492 B6
DF A1 C8 AA 49 B6 2D 96 A B3 29 1E E DF A1 C AA 49 B6 2D

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AmXoe amIyZ R>odÊ¶mMm n[aì¶¶
A1 8C AA 49 2B6 2D 396 2A CB 29 61E BE 3D A1 8C 8AA 49 2B 2D 396
QP

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8A A4 2B 62 39 62A CB 32 61 B 3D FA 18C 8A A4 2B 62 39 62A CB
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