*SE-7460*

SE-7460 Seat No.__________

Second Year B. Com. Examination
March / April – 2006
Cost Accounting
(New Course)

Time : 3 Hours] [Total Marks : 100

ÁÒ«fiÎ — (1) ÿflı¿ ’˛ffifiÎ √HÎ Áfl¬Î »ı.

(2) …‹HÎÌ ⁄Î…\fiÎ ±Î_¿ÕÎ ’˛ffifiÎ_ ¿<· √HÎ ÿÂν‰ı »ı.

1 lÌ Â„@÷ Ï·.fiÌ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì ÷Î. 31-12-05fiÎ_ fl˘… ’ÒflÎ ◊÷Î 20
‰Ê˝ ‹ÎÀıfiÌ »ı. ‰Ê˝ ÿflQ›Îfi 1,000 ±ı¿‹˘fi_ µI’Îÿfi ¿flı· »ı ±fiı 950
±ı¿‹˘fi_ ‰ı«ÎHÎ ¿flı· »ı.
w. w.
’˛I›ZÎ ‹Î·Á΋Îfi .........................................2,00,000
’˛I›ZÎ ‹…^flÌ .................................................3,00,000
’˛I›ZÎ ¬«Î˝ .................................................... 50,000
µI’Îÿfi ¬«Î˝ (20Ñ „V◊fl) ..........................1,00,000
‰Ë̉ÀÌ ¬«˝ —
„V◊fl ....................... 50,000
«Ï·÷ ....................... 10,000 ............. 60,000
‰ı«ÎHÎ ¬«˝ —
„V◊fl .......................... 5,000
«Ï·÷ ....................... 20,000 ............. 25,000
‰ı«ÎHÎ .................................................8,00,000
‰Ê˝ 2006 ‹ÎÀı ±_ÿÎ…‰Î‹Î_ ±ÎT›_ ¿ı —
(1) µI’Îÿfi 1500 ±ı¿‹˘fi_ ◊Âı ±fiı ÷ı‹Î_◊Ì 1400 ±ı¿‹˘fi_ ‰ı«ÎHÎ ◊‰ÎfiÌ
‘ÎflHÎÎ »ı.
(2) ‹Î·Á΋ÎfifiÌ Ï¿o‹÷‹Î_ 25Ñ ±fiı ‹…^flÌfiÌ Ï¿o‹÷‹Î_ 10Ñ ‰‘Îfl˘ ◊Âı.
(3) µI’ÎÿfifiÎ_ ¬«Î˝ ‹Î·‹…^flÌfiÎ_ Á_›@÷ ’˛‹ÎH΋Î_ ‰‘Âı.

SE–7460] 1 [Contd...
 (4) ‰Ë̉ÀÌ „V◊fl ¬«˝ „V◊fl … flËıÂı F›Îflı «Ï·÷ ¬«˝‹Î_ 5Ñ ‰‘Îfl˘ ◊Âı.
(5) ‰ı«ÎHÎ ¬«˝‹Î_ „V◊fl ‰ı«ÎHÎ ¬«˝ ⁄‹b_ ◊Âı ’fl_÷ «Ï·÷ ¬«˝‹Î_ ¿˘¥
ŒıflŒÎfl ◊Âı fiËŸ.
÷ˆ›Îfl ¿fl˘ — 2005fiÎ_ ‰Ê˝fi_ ¿<· ±fiı ±ı¿‹ÿÌà ’Õ÷fl ’hο ±fiı ‰Ê˝
2006 ‹ÎÀı ¿<· ÷ı‹… ±ı¿‹ÿÌà ±_ÿÎ…’hο.
±◊‰Î
1 ±ı¿ ¿o’fiÌfiÌ ±ı¿ ‰V÷ hÎHÎ ’˛Ïø›Î A, B ±fiı C ‹Î_◊Ì ’ÁÎfl ◊Λ »ı. A
±fiı B ’˛Ïø›Îfi˘ ⁄√ÎÕ 100 ±ı¿‹˘fiÎ_ w. 10 ·ı¬ı ‰ı«‰Î‹Î_ ±Î‰ı »ı. ’˛Ïø›Î
Cfi˘ ⁄√ÎÕ 100 ±ı¿‹˘fiÎ_ w. 80 ·ı¬ı ‰ı«‰Î‹Î_ ±Î‰ı »ı.
ΩL›±ÎflÌ 2006fiı ·√÷Ì ‹ÎÏË÷Ì fiÌ«ı ’˛‹ÎHÎı »ı —
ω√÷ ’˛Ïø›Î-A ’˛Ïø›Î-B ’˛Ïø›Î-C
‹Î·Á΋Îfi w. 12,000 8,000 4,000
’˛I›ZÎ ‹…^flÌ 16,000 12,000 6,000
ÁÌ‘Î ¬«˝ 2,440 1,404 8,924
±L› ¿Îfl¬ÎfiÎ ¬«˝ 3,500 3,800 4,200
µI’ÎÏÿ÷ ±ı¿‹˘ 19,500 18,800 16,000
Á΋ÎL› ⁄√ÎÕ 2Ñ 5Ñ 10Ñ
’˛Ïø›Î A ‹Î_ 20,000 ±ı¿‹˘ ±ı¿‹ÿÌà w. 1 ·ı¬ı ÿά· ¿fl‰Î‹Î_
±ÎT›Î_ Ë÷Î_. hÎHÎı› ’˛Ïø›ÎfiÎ_ ¬Î÷Î_, ±Á΋ÎL› ⁄√ÎÕ ¿ı ±Á΋ÎL› ‰‘Îfl˘ Ωı
ˢ› ÷˘ ÷ıfiÎ_ ¬Î÷Î_ ’HÎ ÷ˆ›Îfl ¿fl˘.

2 lÌ ÁÎ_¥fiÎ◊ ¿LVÀˇZÎfi ¿o’fiÌ fiÎ_ «˘’Õ΋Î_◊Ì ÷Î. 31-12-05fiÎ_ fl˘… ±ı¿ 20

¿flÎflfiı ·√÷Ì ‹ÎÏË÷Ì fiÌ«ı ‹…⁄ Ë÷Ì —
ÁÌ‘˘ ¬flÌÿı· ‹Î·Á΋Îfi ..................................... 60,000 w.
VÀ˘fl‹Î_◊Ì ’Òfl˘ ’ÎÕı· ‹Î· ...................................... 8,000 w.
±L› ¿flÎfl ’fl◊Ì ·Î‰ı· ‹Î·................................ 2,000 w.
‹…^flÌ .................................................................. 29,000 w.
ÁÌ‘Î ¬«˝ ............................................................. 14,000 w.
V◊Î’fiÎ ¬«˝ ŒÎ‚‰ı· ............................................ 15,000 w.
M·ÎLÀ Á΋ÎL› 50,000
¬ÎÁ 10,000............................ 60,000 w.
‰ı«ı· ¤_√Îfl ........................................................... 2,000 w.
SE–7460] 2 [Contd...
 ‰‘ÎflÎfiÌ ‹ÎÏË÷Ì fiÌ«ı ‹…⁄ Ë÷Ì —
(1) ÷Î. 31‹Ì ÏÕÁıQ⁄fl 05fiÎ_ fl˘… «Õı· ‹…^flÌ w. 1,500 ±fiı ÁÌ‘Î ¬«˝
w. 2,500 Ë÷Î_.
(2) w. 3,000fiÌ Ï¿o‹÷fi˘ Á΋ÎL› M·ÎLÀ w. 4,000fiÌ Ï¿o‹÷fiÌ ‹Î·Á΋√˛Ì
±Î√◊Ì fiΠ’΋ı· »ı.
(3) w. 7,000fiÌ Ï¿o‹÷fi˘ M·ÎLÀ (Á΋ÎL›) w. 6,000‹Î_ ±fiı w. 3,000fiÌ
Ï¿o‹÷‹Î_ ‹Î· w. 4,000‹Î_ ‰ı«‰Î‹Î_ ±ÎT›˘.
(4) ÷Î. 31‹Ì ÏÕÁıQ⁄fl 05 Á‘Ìfi˘ Á΋ÎL› M·ÎLÀ ’fl CÎÁÎfl˘ w. 12,000
Ë÷˘.
(5) ‰Ê˝ ÿflQ›Îfi ¬ÎÁ M·ÎLÀ ’fl 10Ñ CÎÁÎfl˘ √H΢.
(6) …B›Î ’fl ‹Î·Á΋√˛Ì w. 6,000, Ï⁄fi’˛‹ÎÏHÎ÷ ¿Î‹ w. 8,000fi_ Ë÷_.
(7) ¿flÎfl ±Î’fiÎfl ’ÎÁı◊Ì ’˛‹ÎÏHÎ÷ ¿Î‹fiÎ_ 80Ñ ·ı¬ı w. 1,40,000 fl˘¿Õ
‹‚Ì Ë÷Ì.
(8) fl˘¿ÕfiÎ_ ‘˘flHÎı 2/3 fiŒ˘ fiŒÎ-fi¿ÁÎfi ¬Î÷ı ·¥ √›Î_.
÷ˆ›Îfl ¿fl˘ — ¿flÎfl ¬Î÷_, «Î· ¿Î‹ ¬Î÷_, ¿flÎfl ±Î’fiÎflfi_ ¬Î÷_ ±fiı
’οÎ_ Áfl‰ˆ›Î‹Î_ «Î·¿Î‹ ¬Î÷_ ÿÂν‰˘.

±◊‰Î

2 ±Îfi_ÿ Ï·.fiÌ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì ŒÎ‚‰HÎÌfi˘ ›˘B› ±Î‘Îfl ·¥ ’fl˘ZÎ 20

¬«˝fiÌ ŒÎ‚‰HÎÌ ÿÂν‰˘. ’hο ÷ˆ›Îfl ¿fl˘ —
ω√÷ µI’Îÿfi ω¤Î√˘ Áı‰Î ω¤Î√
A B C D E
’˛I›ZÎ ‹…^flÌ (w.) 5,000 7,000 8,000 2,000 3,000
’˛I›ZÎ ‹Î· (w.) 3,000 4,000 4,000 2,000 2,000
¿Î‹ÿÎfl˘fiÌ Á_A›Î 300 300 200 100 100
≥·ı@ÀˇÌÁÌÀÌ (Ï¿·˘‰˘À) 5,000 4,000 3,000 2,000 2,000
Ï‹·¿÷fiÌ Ï¿o‹÷ 75,000 50,000 25,000 15,000 10,000

fl˘¿ı·Ì …B›Î («˘.Ï‹.) 450 450 300 150 150

SE–7460] 3 [Contd...
 Á_›@÷ ¬«Î˝ fiÌ«ı ‹…⁄ Ë÷Î —
w. w.
‹˘À̉ ’Ήfl 800 ¿Î‹ÿÎfl ¿S›ÎHÎ ¬«˝ 2,700
·Î¥ÏÀo√ ’Ήfl 200 ¿Î‹ÿÎfl ‰Ì‹Î ›˘…fi΋Î_ ŒÎ‚˘ 1,250
Á’flω{fi 2,500 ¿ıLÀÌfi ¬«˝ 300
ÏÂfl˘’flÌ ‹Î· 1,500 ¤ÎÕ<_ ±fiı ‰ıflÎ 500

‹fl΋÷ Ïfi¤Î‰ 3,500

Áı‰Î ω¤Î√ DfiÎ ¬«˝fiÌ ŒÎ‚‰HÎÌ ÁÌ‘Ì ‹…^flÌfiÎ_ ’˛‹ÎH΋Î_ ±fiı Áı‰Î
ω¤Î√ EfiÎ_ ¬«˝fiÌ ŒÎ‚‰HÎÌ 6 — 3 — 1 ’˛‹ÎHÎı µI’Îÿfi ω¤Î√˘ A, B
±fiı C ‰E«ı ‰ËıÓ«HÎÌ ¿fl˘.

3 (±) fiÌ«ıfiÌ ‹ÎÏË÷Ì ’fl◊Ì (1) ±ÎÏ◊˝¿ ‰flÿÌ …J◊˘ (2) ‰flÿÌ Á’ÎÀÌ 15
(3) ·CÎ÷‹ Á’ÎÀÌ (4) √vk΋ Á’ÎÀÌ (5) ÁflıflΠÁ’ÎÀÌ
(6) ¤› Á’ÎÀÌfiÌ √HÎ÷flÌ ¿fl˘ —
(1) ‰ÎÏÊ˝¿ ‰’flΠ9,000 ±ı¿‹˘
(2) ±ı¿‹ÿÌà ’Õ÷fl w. 20
(3) ‰flÿÌÿÌà ±Î"ÕÛfl ‹Ò¿‰Îfi˘ ¬«˝ w. 100
(4) ‰flÿÌ ¬«˝ 25 À¿Î
(5) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ‰‘‹Î_ ‰‘ Á‹› 45 Ïÿ‰Á.
(6) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ÁflıflΠÁ‹› 35 Ïÿ‰Á.
(7) ‹Î· ‹ı‚‰÷Î_ ·Î√÷˘ ±˘»Î‹Î_ ±˘»˘ Á‹› ¿ıÀ·Î Ïÿ‰Á ?
(8) ÷ÎI¿ÎÏ·¿ ¬flÌÿÌ ‹ÎÀı ·Î√÷˘ ‰‘‹Î_ ‰‘ Á‹› 5 Ïÿ‰Á.
(9) ‰‘‹Î_ ‰‘ ÿˆÏfi¿ ‰’flΠ30 ±ı¿‹˘.
(10) ±˘»Î‹Î_ ±˘»˘ ÿˆÏfi¿ ‰’flΠ20 ±ı¿‹˘.
(11) ÁflıflΠÿˆÏfi¿ ‰’flΠ¿ıÀ·Î ±ı¿‹˘ ?
(⁄) ‹Î·Á΋ÎfifiÎ_ ABC ‰√a¿flHΠωÂı Á‹…^÷Ì ±Î’˘. 5
±◊‰Î

SE–7460] 4 [Contd...
3 (±) ±Îfi_ÿ Ï·.fiÎ_ ¿Î‹ÿÎfl˘fiÌ Ï‰√÷ fiÌ«ı ’˛‹ÎHÎı »ı — 15
(1) ÷Î. 1-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................ 540
(2) ÷Î. 31-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................... ?
(3) flÎ∞fi΋_ ±Î’Ì »^ÀÎ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ........................ 54
(4) ⁄fl÷flŒ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ........................................... 16
(5) ÏfiT≤÷ ◊›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î ............................................. 38
(6) fi‰Î Ïfi‹Î›ı· ¿Î‹ÿÎfl˘fiÌ Á_A›Î
ωV÷flHÎ ›˘…fiÎfiı ¿ÎflHÎı 200 ¿Î‹ÿÎfl˘fiÌ Ïfi‹c_¿
¿fl‰Î‹Î_ ±Î‰Ì »ı.)......................................................... 272
(7) Á_›@÷ Œıfl⁄ÿ·Ì ÿfl .........................................................30 %
µ’flfiÌ ‹ÎÏË÷Ì ’fl◊Ì ÷Î. 31-1-”05fiÎ_ fl˘… ¿Î‹ÿÎfl˘fiÌ Á_A›Î_
÷ı‹… ’fi— V◊Î’fiÎ ’©Ï÷fiÎ_ ±Î‘Îflı ‹…^fl Œıfl⁄ÿ·Ì ÿfl ¢‘˘.
(⁄) ‹…^fl Œıfl⁄ÿ·Ì ÿfl ωÂı fi˘Ó‘ ·¬˘. 5

4 ω‹ Ï·.fi_ ÷Î. 31-12-”05fiÎ_ fl˘… ’ÒflÎ_ ◊÷Î_ ‰Ê˝fi_ ‰ı’Îfl ¬Î÷_ ±fiı 20
fiŒÎfi¿ÁÎfi ¬Î÷_ fiÌ«ı ‹…⁄ »ı —
‰ı’Îfl / fiŒÎfi¿ÁÎfi ¬Î÷_
ω√÷ fl¿‹ (w.) ω√÷ fl¿‹ (w.)
‹Î·Á΋Îfi 40,000 ‰ı«ÎHÎ (2,700 ±ı¿‹˘) 1,00,000
’˛I›ZÎ ‹…^flÌ 24,000 ±Î¬fl VÀÎ"¿ —
¿Îfl¬ÎfiÎ ¬«˝ 16,000 (µI’ÎÿfifiÎ_ 10%) 8,000
±Î"ÏŒÁ ¬«˝ 14,000 ‹‚ı· T›Î… 400
‰ı«ÎHΠω÷flHÎ ¬«˝ 9,000 ‹‚ı· ÏÕωÕLÕ 400
’˛Î◊Ï‹¿ ¬«˝ — ‹‚ı· ¤ÎÕ<_ 400
‹Î_ÕÌ ‰Î‚ı· 4,000
’ÎCÎÕÌ ‹Î_ÕÌ ‰Î‚ı· 200
«˘A¬˘ fiŒ˘ 2,000
1,09,200 1,09,200

SE–7460] 5 [Contd...
 ’Õ÷flfiÎ ÏËÁÎ⁄˘ fiÌ«ıfiÌ ‹ÎÏË÷Ì ’flÌ ’ÎÕı »ı —

(1) ‹Î· ±fiı ‹…^flÌ ¬«˝fiÌ ÷ıfiÌ ’Õ÷fl Ï¿o‹÷ı ÿÂν‰Î› »ı.

(2) ¿Îfl¬ÎfiÎfiÎ ’fl˘ZÎ ¬«Î˝ ‹…^flÌfiÎ 50% ·ı¬ı √HÎΉ˘.

(3) ±Î"ÏŒÁ ’fl˘ZÎ ¬«Î˝ ¿Îfl¬ÎfiÎ ’Õ÷flfiÎ 20% √HΉ˘.

(4) ‰ı«ÎHΠω÷flHÎ ¬«˝ ±ı¿‹ÿÌà w. 3 ·ı¬ı √HΉ˘.

÷ˆ›Îfl ¿fl˘ —

(1) ¿<· ’Õ÷fl ÿÂν‰÷_ ’hο

(2) ⁄Lfiı fiŒÎfi_ ‹ı‚‰HÎÌ ’hο.

±◊‰Î

4 ÏfiÁ√˝ ÀˇÎLÁ’˘ÀÛ ¿o’fiÌfiı ⁄Á ÿ˘ÕΉ‰Î ‹ÎÀı 20 Ï¿.‹Ì. ·Î_⁄˘ flV÷˘ 20

±Î’‰Î‹Î_ ±ÎT›˘ »ı. ⁄ÁfiÌ Ï¿o‹÷ w. 50,000 »ı. …ıfi˘ ‰Ì‹˘ ‰ÎÏÊ˝¿ 3%fiÎ
ÿflı µ÷Îfl‰Î‹Î_ ±ÎT›˘ »ı. ‰ÎÏÊ˝¿ ‰ıfl˘ w. 1,200 ◊Âı. √ıflı…fi_ ¤ÎÕ<_ ÿfl ‹ÏËfiı
w. 100 ◊Âı ÕˇÎ¥‰flfi˘ ’√Îfl ‹ÎÏÁ¿ w. 150 »ı. VÀıÂfiflÌ ¬«˝ w. 50 ‹ÎÏÁ¿
◊Âı. ‹"fiı…flfiı ‹ÎÏÁ¿ w. 350 ’√Îfl ±Î’‰Î‹Î_ ±Î‰ı »ı. ’ıÀˇ˘· ±fiı ±Î"¥·fi˘
¬«˝ ÿfl 100 Ï¿.‹Ì. ‹ÎÀı w. 25 ◊Âı. ¿oÕ¿Àfi˘ ’√Îfl ‹ÎÏÁ¿ w. 100 »ı. ¬flı¬fl
Á‹Îfl¿Î‹ ±Î›W› ÿflQ›Îfi w. 6,000 ◊Âı ±fiı ⁄Áfi_ ±Î›W› 5 ‰Ê˝fi_ »ı.

⁄Á fl˘… hÎHÎ ‰‚÷Ì ‹ÁÎŒflÌ ¿flÂı ±fiı ÿflı¿ ‹ÁÎŒflÌ‹Î_ 40 µ÷Îfl_±˘fiı

·¥ …Âı. ±Î‰¿ ’fl 10% ¿‹ÌÂfi ±Î’‰Î‹Î_ ±Î‰ı »ı. ( …ı ÕˇÎ¥‰fl ±fiı ¿oÕ¿Àfl
Áfl¬ı ÏËVÁı ‰ËıÓ«Ì ·ı »ı.)

±Î‰¿ ’fl 15% fiŒ˘ ◊Λ ÷ı flÌ÷ı ÿflı¿ µ÷Îfl_ ’ÎÁı◊Ì ±ı¿ ÷flŒfi_ ¿ıÀ·_
⁄Á ¤ÎÕ<_ √HΉ_ ? ⁄Á ‹ÏËfi΋Î_ 25 Ïÿ‰Á «Î·Âı. ’ı. Ï¿.‹Ì. = ’ıÁıL…fl
Ï¿·˘‹ÌÀflfiÌ ’Õ÷fl ±fiı ’ıÁıL…fl ’ÎÁı◊Ì ·ı‰ÎfiÎ_ ⁄Á¤ÎÕÎfiÌ √HÎ÷flÌ ¿fl˘.

SE–7460] 6 [Contd...
5 (±) ±ı¿ ¿Îfl¬Îfi΋Î_ ±ı¿Áfl¬Î ’Î_« ›_h΢ »ı ÷ıfi˘ ‰ÎÏÊ˝¿ ¬«˝ 12
fiÌ«ı ‹…⁄ »ı —

¤ÎÕ< ±fiı ‰ıflÎ (‰ÎÏÊ˝¿) ......................................... w. 24,000

’Î_« ›_hÎfi˘ ‹fl΋÷ ¬«˝ (‰ÎÏÊ˝¿) ............................ w. 2,000

Á’fl‰Î¥{flfi˘ ’√Îfl (‹ÎÏÁ¿) ................................. w. 1,000

‹Î·Á΋√˛Ì (’fl«flHÎ) (‰ÎÏÊ˝¿) .................................... w. 200

ÿflı¿ ›_hÎfi˘ CÎÁÎfl˘ (‰ÎÏÊ˝¿)...................................... w. 1,000

⁄ı ‹…^fl˘fi˘ ’√Îfl ÿflı¿fiı ‹ÏËfiı .......................... w. 120 ·ı¬ı.

¿Îfl¬ÎfiÎfiÌ Ï‰…‚Ì ‰ÎÏÊ˝¿ ........................................ w. 1,600

‰’flΛı· ’Ήfl ›ÏfiÀfiÎ_ 10 ’ˆÁÎ ·ı¬ı ‰ÎÏÊ˝¿ w. 8,000. ›_hÎfi˘

¤ÎÕÎ ¬flÌÿfi˘ Ë’÷˘. w. 800 T›Î… ÁÏË÷ (‰ÎÏÊ˝¿) w. 2,400. ÿflı¿
›_hÎfi˘ ¿·Î¿ÿÌà ’Ήfl ‰’flΠ10 ›ÏfiÀ »ı. µ’flfiÌ ‹ÎÏË÷ÌfiÎ_ ±Î‘Îflı
›Î_Ïhο ¿·Î¿ÿfl ¢‘˘.

(⁄) À>_¿ fi˘Ó‘ ·¬˘ — V‰›_¤Î‰‰‘˝¿ ¿·‹. 8

±◊‰Î

5 À>_¿ fi˘Ó‘ ·¬˘ — (¿˘¥ ’HÎ «Îfl) 20

(1) ÀıLÕfl Ï¿o‹÷

(2) ±ÎÏ◊˝¿ ‰flÿÌ …J◊˘

(3) ±ÎÕ’ıÿΠ±fiı Á_›@÷ ’ıÿÎÂ

(4) Á΋ÎL› ⁄√ÎÕ-±Á΋ÎL› ⁄√ÎÕ

(5) ’˛‹ÎÏHÎ÷¿Î‹ ±fiı Ï⁄fi’˛‹ÎÏHÎ÷ ¿Î‹

(6) Ωı⁄ ’Õ÷fl ’©Ï÷

(7) „V◊fl ¬«˝ ±fiı «Ï·÷ ¬«˝.

SE–7460] 7 [Contd...
 ENGLISH VERSION

Instructions :(1) All questions carry equal marks.

(2) Figures to the right indicate full marks of the
questions.

1 Following details are taken from “Shree Shakti Ltd.” the 20

year ending 31-12-’05. During the year 1000 units are
produced and 950 units are sold :
Rs. Rs.
Direct materials ................................. 2,00,000
Direct wages ....................................... 3,00,000
Direct expenses ..................................... 50,000
Manufacturing charges
(20% fixed) ...................................... 1,00,000
Administrative expenses
Fixed .................... 50,000
Variable ............... 10,000............. 60,000
Selling expenses
Fixed ...................... 5,000
Variable ............... 20,000............. 25,000
Sales.................................................... 8,00,000
For the year 2006 it is estimated that :
(1) Production will be 1500 units and sales will be 1400
units.
(2) Price of materials will rise by 25% and price of direct
wages will rise by 10%
(3) Manufacturing charges will increase in proportion to the
combined cost of materials and wages.
(4) Fixed administrative charge will remain fixed but
variable administrative charge will increase by 5%.
(5) Fixed selling expense will be doubled, but variable
selling expense will remain unchanged.
Prepare : (1) Cost sheet of total units, per units for 2005.
Tender sheet of total units, per units for 2006.
OR
SE–7460] 8 [Contd...
1 One good of a company passing from three process A, B 20
and C. Wastage of process A and B is sold @ Rs. 10 of 100
units. Wastage of process C is sold @ Rs. 80 of 100 units.
following details are as under :
Particulars Process-A Process-B Process-C

Materials Rs. 12,000 8,000 4,000

Direct Wages Rs. 16,000 12,000 6,000

Direct expenses Rs. 2,440 1,404 8,924

Other factory
charges Rs. 3,500 3,800 4,200

Produced units 19,500 18,800 16,000

Normal Wastages 2% 5% 10%

20,000 units were entered in process A at Re. 1 per

unit. Prepare process accounts of all three processes and
prepare abnormal wastage a/c and abnormal surplus
a/c if are there.

2 The following details are taken from “Shree Sainath 20

Construction Co.” regarding a contract for the year
ended on 31-12-’05 :

Rs.
Material purchased directly ........................ 60,000
Material issued from store ............................ 8,000
Material recd. from other contract ............... 2,000
Wages ............................................................. 29,000
Direct expenses ............................................. 14,000
Allocated registration charges..................... 15,000
Plant : General 50,000
Special 10,000.................................. 60,000
Scrap sold ........................................................ 2,000

SE–7460] 9 [Contd...
 Further details are as under :
(1) On 31 Dec. 05 unpaid wages were Rs. 1,500 and unpaid
direct expenses were Rs. 2,500.
(2) Material cost Rs. 4,000 and general plant cost Rs. 3,000
were destroyed by fire.
(3) General plant cost of Rs. 7,000 was sold at Rs. 6,000
and materials cost Rs. 3,000 were sold at Rs. 4,000.
(4) Depreciation on general plant was Rs. 12,000 upto
31-12-’05.
(5) Calculate 10% depreciation on special plant during the
year.
(6) Material on site Rs. 6,000. Uncertified work was Rs. 8,000.
(7) Cash received from the contractee Rs. 1,40,000 80% of
certified work.
(8) Contract price was Rs. 2,50,000 2/3 of the profit of the
contract on the basis of cash received is to be transferred
to profit and loss A/c.
Prepare : Contract A/c, Work in progress A/c, Contractee
A/c. Mention work-in-progress A/c in balance sheet.

OR

2 The following details are of The Anand Ltd. Mention the 20

allocation of overhead expenses with proper basis of
allocation – Prepare allocation sheet.
Particulars Production dept. Service dept.

A B C D E

Direct wages (Rs.) 5,000 7,000 8,000 2,000 3,000

Direct mateiral (Rs.) 3,000 4,000 4,000 2,000 2,000

Electricity (kilo vat) 5,000 4,000 3,000 2,000 2,000

Number of workers 300 300 200 100 100

Assets value Rs. 75,000 50,000 25,000 15,000 10,000

Space occupied

(square meter) 450 450 300 150 150

SE–7460] 10 [Contd...
 Combined expenses were as under :

Rs. Rs.

Motive power 800 Workers Welfare exp. 2,700

Lighting 200 Workers portion in E.S.I. 1,250

Supervision 2,500 Canteen exp. 300

Overhead material 1,300 Rent and taxes 500

Repairing maintenance 3,500

Exp. of service dept. D allocate in proportion of direct

wages and exp. of service dept. E allocate in proportion

6 : 3 : 1 among production dept. A, B, C.

3 (a) Calculate from the following details : (1) Economic 15

order quantities EOQ (2) Re-order level (3) Minimum

level (4) Maximum level (5) Average stock level

(6) Danger level.

(1) Annual consumption of material 9,000 units

(2) Cost per unit Rs. 20

(3) Cost of placing an order (per order) Rs. 100

(4) Storage as carrying charges 25%

(5) Maximum time to get material 45 days

(6) Average time to get material 35 days.

(7) Minimum time to get material. How many days ?

SE–7460] 11 [Contd...
 (8) Maximum time for immediate purchase 5 days.

(9) Maximum daily consumption 30 units.

(10) Minimum daily consumption 20 units.

(11) Average daily consumption, how many units.

(b) Explain ABC classification of material. 5

OR

3 (a) Workers details are as under of Anand Ltd. : 15

(1) Number of workers on Dt. 1-1-'05 ..................... 540

(2) Number of workers on Dt. 31-1-05 ........................ ?

(3) Number of resigned workers ............................... 54

(4) Number of retired workers .................................. 38

(5) Number of dismissed workers.............................. 16

(6) Number of newly appointed workers ................ 272

(Due to expansion plan 200 workers

have been appointed.)

(7) Joint labour turnover rate ............................... 30%

What is the number of workers on 31-1-'05 according

to information given above ? Find out labour turnover
rate according to re-appointment method.

(b) Write a note on labour turnover rate. 5

SE–7460] 12 [Contd...
4 The trading A/c and profit and loss A/c of "Shivam Ltd." is 20
as under, the year ending on 31-12-'05

Trading / Profit and Loss A/c

Particular Rs. Particular Rs.

To Material 40,000 By Sales

To Direct wages 24,000 (2,700 units) 1,00,000

To Manufacturing By Closing stock

charges 16,000 (10% of production) 8,000

To Office charges 14,000 By Received interest 400

To Selling - By Received

distribution charges 9,000 dividend 400

To Preliminary exp. By Received rent 400

written of 4,000

To Goodwill 200

To Net profit 2,000

1,09,200 1,09,200

The cost accounts give following information :

(1) Material and wages are taken at their cost price

(2) Manufacturing charges are taken as 50% of wages.

(3) Office overheads at 20% of Factor cost.

(4) Selling and distribution overheads at the rate of Rs. 3

per unit.

Prepare :

(1) Cost sheet of total cost

(2) Reconciliation statement.

OR

SE–7460] 13 [Contd...
4 Nisarg Transport Co., has been given route of 20 kms for 20
running bus. Bus costing Rs. 50,000. Insurance is taken at
3% p.a., of the bus. Annual Tax for the bus Rs. 1,200. Rent of
garage Rs. 100 per month. Driver's salary Rs. 150 per month.
Stationery charges Rs. 50 per month. Manager's salary Rs.
350 per month. Petrol and Oil Rs. 25 per 100 kilometers.
Conductor's salary Rs. 100 per month. 10% commission is
given on total income (Which driver and conductor distribute
equally).

Bus will make 3 return trips per day, carrying on an

average 40 passengers. The bus will run on average for 25
days in a month. Actual repairing will be Rs. 6,000 during
lifetime. Durability of bus is 5 years. Calculate cost of
passenger kilometres, how much bus fare should be charged
per passenger as per 15% profit on total income ? Calculate
the charge to be taken from the passenger.

5 (a) Same 5 Machines are there in a factory. Following 12

details given :

Rent and taxes (Annual) .................................... Rs. 24,000

Repairing charge of 5 machines (Annual) .......... Rs. 2,000

Supervisor's salary (Monthly) ............................... Rs. 1,000

Sundry material (Annual) ....................................... Rs. 200

Depreciation per machine (Annual) ..................... Rs. 1,000

Two worker's salary, to each worker ..... Rs. 120 (Monthly)

Electricity of factory (Annual) .............................. Rs. 1,600

The consumption of power .................... Rs. 8,000 (Annual)

SE–7460] 14 [Contd...
 The rate of power is ................................. Rs. 0.10 per unit

Installment of hire purchase of

machine (with annual

interest Rs. 800/- .............................. Rs. 2,400 (Annual)

The consumption of power in each machine is 10

units per hour. Find out machine rate per hour.

(b) Write short note on Escalation clause. 8

OR

5 Write short notes : (any four) 20

(1) Tender price

(2) EOQ – Economic Order Quantity

(3) Byproduct and joint product

(4) Normal, abnormal wastage

(5) Job costing

(6) Fixed and variable cost

(7) Certified, uncertified work.

_______________

SE–7460] 15 [ 13000 / 395-115 ]