Uttarakhand Technical University 2010-3rd Year B.Com / , Elements of Costing - Question Paper
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Univesity Name: Uttarkhand University
Paper name: Elements of Costing
Academic Year: 2010
Courses: B.Com.Third Year exam
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Roll No............................
907
B.COM. (Final Year) / Examination 2010 ECO- 10 (Elective Course/ iid;*e)
Elements of Costing /yixa lo d ey rRO
Time: 3 Hours Maximum Marks : 35
le; : 3 iyiTd : 35
Note: Attempt all the Sections of this question paper.
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Section -A
1. State True or False. (3x1=3)
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(a) Cost accounting is based on Double Entry System.
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(b) Direct Material + Direct Labors + other Direct Expenses = Cost of production. r;st leXt + je + v; c;; = mciinn nxr
(c) Fixed Cost per unit not remains fixed.
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2. Fill in the blanks: (2x1=2)
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(a) Prime Cost = ey yTxr =
(b) ..................... costing is used in Transport Company.
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Section -B
3. Short answer type questions. (2x5=10)
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(a) Explain the difference between Financial Accounting and Cost Accounting.
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OR
What are the limitations of Cost Accounting? yTxr [TTdH dt d; g ?
(b) Discuss the various methods of determining Labour Turnover Rate. je fHdili nj ktt dH dt ffFu f; wm Mfy, i
OR
Define overheads and write their classification.
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Section -C
Long answer type questions. (2x10=20)
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1. In a factory 1000 units of product x were manufactured in the month of April 2009. From the following figures obtained from the costing records. Prepare a cost sheet, showing cost per unit:
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(Raw material Consumed) ir;si lieXl Rs. 60.000
(Direct Labour) i?;sT Je 30.000
(Direct Expenses) irST c;; 10.000
(Factory Overheads) dirciUT mikc;; 20.000
(Office Overheads) di;Ty; mikc;; 10.000
(Selling Overheads) fOd; mRc;; 20.000
OR
What is Contract Costing? Write a specimen of contract account using imaginary figures?
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2. Giving examples explain Normal Wastage, Abnormal Wastage and Abnormal Effectives.
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OR
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In a manufacturing Company the profit revealed by Costing record is Rs. 5500, while the profit as per financial books is Rs. 3600. The following items are not recorded in Cost books:
Transfer fees Rs. 1000, Cash Discount given Rs. 300., Expenses incurred in transferring the companys office Rs. 200, compensations payable at Law Rs. 400, Staff pensions Rs. 500, Bad Debts Rs. 700, Penalties paid for late completion of contract Rs. 800.
Prepare a Reconciliation Statement.
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200 :0, O/iiRld Si(iiji 400 :0, LViQ i-H 500 :0, MCi _ui 700 :0, k l Bdi g. giU
ik Hiki x;i teiui 800 :0 i ,d lei/nu (Ook.i cuib; i
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