Old Exam Papers June 2012 (Set 2)

7. Throw light on various factors which cause difference
in the results shown by cost accounts and financial
accounts. 20
mu fofHkUu dkj.kksa ij izdk'k Mkfy;s ftuls ykxr ys[kksa ,oa
foÙkh; ys[kksa esa vUrj vk tkrk gS \ 20
8. A company produces a single product and sells it at j 200
each. The variable cost of the product is j 120 per unit and
fixed costs for the year is 96,000.
Calculate :
(i) P/V ratio
(ii) Sales at Break-Even-Point
10+10
,d dEiuh fdlh ,d gh oLrq dk mRiknu dj 200 #- izfr
bdkbZ dh nj ls foØ; djrh gSA ifjorZu'khy ykxr izfr bdkbZ
120 #- rFkk okf"kZd fLFkj ykxr 96,000 #- gSA
ifjdyu dhft;s %
(i) ykHk&ek=k vuqikr
(ii) le&foPNsn foØ;
10+10
9. What is meant by term variance analysis ? Describe the
variances relating to material cost. 10+10
700 4 BC-08
4. What is the method for calculating profit on an near
to completion contract ? Illustrate with appropriate
example. 20
,d yxHkx iw.kZ gksus okys Bsds ij ykHk ifjdyu dh fof/k D;k
gS \ mfpr mnkgj.k nsdj le>kb;sA 20
5. In a process P 15,000 units of material were put into process
@ j 30 per unit. The amount of wages and overheads was
j 6,00,000 and j 3,50,000 respectively. Normal wastage was
10%. Wastage is sold @ 15 per unit. The actual production
is 13,600 units. Calculate units of abnormal gain and find
out its value. 20
izfØ;k P esa 15,000 bdkb;k¡ 30 #- izfr bdkbZ lkexzh ykxr
ij Mkyh x;hA bl izfØ;k esa etnwjh o mifjO;;
Øe'k% 6,00,000 #- o 3,50,000 #- O;; gq,A lkekU; {k;
10% fu/kkZfjr fd;k x;kA {k; dks 15 #- izfr bdkbZ ij
foØ; fd;k x;kA ;fn okLrfod mRiknu 13,600 bdkb;k¡
gS rks vlkekU; cpr dh bdkb;k¡ rFkk mudk ewY; Kkr
dhft;sA 20
6. What do you mean by Operating Costing ? State the
industries where it is being used. 5+15
ifjpkyu ykxr ls vkidk D;k rkRi;Z gS \ ;g fdu m|ksxksa esa
iz;ksx dh tkrh gS \ 5+15
BC-08 3 PTO