BCOC-138 Cost Accounting Exam June 2022 PDF
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2022
BCOC
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This is a past paper for the BCOC-138 Cost Accounting exam from June 2022. It contains questions on topics like cost accounting concepts, cost classifications, and detailed calculations. This cost accounting exam paper is designed for undergraduate business students.
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No. of Printed Pages : 6 BCOC-138 B.Com. (GENERAL) (BCOMG) Term-End Examination June, 2022 BCOC-138 : COST ACCOUNTING Time : 3 hours Maximum Marks : 100 Note : At...
No. of Printed Pages : 6 BCOC-138 B.Com. (GENERAL) (BCOMG) Term-End Examination June, 2022 BCOC-138 : COST ACCOUNTING Time : 3 hours Maximum Marks : 100 Note : Attempt any five questions. All questions carry equal marks. 1. Why is costing necessary in the modern system of economy ? Explain various advantages of cost accounting. 8+12 2. What are the main characteristics of the cost ? Describe different types of classifications of the cost. 4+16 3. Explain different steps involved in purchases in a manufacturing organization. 20 4. (a) Explain the concept of reordering level. Find out the reorder level from the following data : 2+8 Maximum Stock = 6000 units Minimum Stock = 1000 units Time required for receiving the material = 15 days Daily consumption of material = 100 units BCOC-138 1 P.T.O. (b) Calculate the minimum stock level from the following data : 10 Net normal consumption = 500 units per week Normal reorder period = 5 weeks Reorder level = 4000 units 5. From the following invoice received from a supplier, calculate the material cost per unit : Quantity Particulars Rate ( : {H$Ýht nm±M àíZm| Ho$ CÎma Xr{OE & g^r àíZm| Ho$ A§H$ g_mZ h¢ & 1. AmYw{ZH$ AW©ì`dñWm _| bmJV boIm H$s Amdí`H$Vm Š`m| h¡ ? bmJV boIm§H$Z Ho$ {d{^Þ bm^m| H$s ì`m»`m H$s{OE & 8+12 2. bmJV H$s _w»` {deofVmE± Š`m h¢ ? bmJV Ho$ dJuH$aUm| Ho$ {d{^Þ àH$mam| H$m dU©Z H$s{OE & 4+16 3. {H$gr CËnmXZ g§JR>Z _| H«$` H$aZo H$s à{H«$`m _| {Z{hV {d{^Þ nXm| H$mo ñnîQ> H$s{OE & 20 4. (H$) nwZamXoe ñVa {gÕmÝV H$mo ñnîQ> H$s{OE & {ZåZ{b{IV Am±H$‹S>m| go nwZamXoe gr_m H$s JUZm H$s{OE : 2+8 A{YH$V_$ ñQ>m°H$ = 6000 BH$mB© Ý`yZV_ ñQ>m°H$ = 1000 BH$mB© gm_J«r àmá H$aZo Ho$ {bE Amdí`H$ g_` = 15 {XZ gm_J«r H$m X¡{ZH$ Cn^moJ = 100 BH$mB© BCOC-138 4 (I) {ZåZ{b{IV Am±H$‹S>m| go Ý`yZV_ ñQ>m°H$ gr_m H$s JUZm H$s{OE : 10 {Zdb gm_mÝ` Cn^moJ = 500 BH$mB© à{V gámh gm_mÝ` nwZamXoe g_` = 5 gámh nwZamXoe ñVa = 4000 BH$mB© 5. {H$gr ny{V©H$Vm© go àmßV {ZåZ{b{IV ~rOH$ Ho$ AmYma na gm_J«r H$s à{V BH$mB© bmJV H$s JUZm H$s{OE : _mÌm {ddaU Xa (Q> 270 5,130 AÝ` : H$ÝQ>oZam| H$m _yë` (j_Vm àË`oH$ 100 {H$J«m) 60 ^m‹S>m Am¡a Tw>bmB© 75 Mw§Jr H$s Xa 0·5% 27 5,292 eVªo : (H$) EH$ gámh Ho$ AÝXa ^wJVmZ na 5% ZJX Ny>Q> (I) àË`oH$ H$ÝQ>oZa H$m dmngr _yë` < 9 20 6. ‘‘g_` ~wqH$J àUmbr _µOXÿar bmJV JUZm H$m AmYma h¡ &’’ H$WZ H$s {dñV¥V ì`m»`m H$s{OE Am¡a g_` ~wqH$J H$s {d{^Þ {d{Y`m| H$s MMm© H$s{OE & 20 BCOC-138 5 P.T.O. 7. {ZåZ{b{IV Am±H$‹S>m| go (H$) g_Vwë` CËnmXZ {ddaU, (I) bmJV {ddaU, Am¡a (J) _yë`m§H$Z {ddaU V¡`ma H$s{OE : 20 < Mmby H$m`© H$m àma§^ (50% nyU© ) 5000 BH$mB© 11,240 àË`j gm_J«r 30,000 àË`j _µOXÿar 22,500 Cn[aì`` 22,500 à{H«$`m _| g_m{dîQ> BH$mB`m± 38,000 BH$mB`m± nyU© VWm ^ÊS>ma _| ñWmZmÝV[aV 39,000 Mmby H$m`© H$m g_mnZ (25% nyU© ) 4,000 8. {ZåZ{b{IV na g§{jßV {Q>ßn{U`m± {b{IE : 45=20 (H$) {Za§Va _mbgyMr àUmbr (I) {ZîH$m`© g_` (J) Cn[aì``m| H$s g§H$ënZm (K) g_mH${bV boIm§H$Z BCOC-138 6
