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17268 Roll No.

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No. of Pages
17268 : 03 17268

Total No. of Questions : 09

BRDM/Bachelor in Service Industry Management (SIM) (2014 & Onwards)

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B.Sc. Business Economics (BBE) (2015 Batch)
BBA (2012 & Onward Batches) (Sem.–3)
COST ACCOUNTING
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Subject Code :BBE/BBA-303
Paper ID : [C1166]

17268 Time : 3 Hrs.

17268 17268 17268 17268 17268 Max. Marks
17268 17268 : 60 17268

INSTRUCTION TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying T WO marks
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2. SECTIONS-B consists of FOUR Sub-sections : Units-I, II, III & IV.

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3. Each Sub-section contains T WO questions each, carrying T EN marks each.
4. Student17268
has to attempt any ONE question from17268
each Sub -section.

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17268 1.
17268 Write briefly
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SECTION-A
17268
.r c 17268 17268

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17268 17268

p e
1. Explain three limitations of management accounting.
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a .r c
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2. What is break-even-point?

r p
3. How fixed cost differ from variable cost?
e
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b
4. Define P/V ratio.
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a
17268

p
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rp
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5. Discuss
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in detail benefits
17268
of marginal
17268
costing. 17268 17268 17268 17268

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6. Define tender.

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7. Discuss 17268
the significance of sunk 17268
cost.
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8. What do you mean by cash flow statement?

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9. How will you calculate cash from operation?

10. Define idle time.

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1 | M-70624 (S12)-2514

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17268 17268 17268 17268 17268 17268 17268 17268 17268

SECTION-B
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UNIT-I

17268 2.
17268 Define 17268
cost accounting.
17268 Discuss in17268
detail objectives,
17268 advantages and disadvantages
17268 17268 of 17268
cost accounting. How to prepare cost sheet explain with the help of example?

3. Discuss in detail with the help of example methods of wage payment.

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UNIT-II

17268 4.
17268 Define 17268
Overhead. Discuss
17268 in detail
17268classification,
17268 absorption17268
and apportionment
17268 of 17268
overheads.

5. From the following information explains how absorption costing differ from marginal
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costing,17268 17268
which technique is better in17268 17268
the short period and why? 17268 17268 17268

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Normal level of production 2600 units per period
Sale price Rs 10 per unit

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Variable cost Rs 6 per unit

.r c
Fixed cost Rs 3 per unit
Total Fixed cost Rs 7800

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p e
Information relating to the production and sales

Period-I Period-II Period-III

o Period-IV

a .r c
17268 17268 Opening stock(Units)
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2600 3000 2500 3000

p
Production(units)

r
2600 2500 2800 3200

e
Sales (units)
Closing stock(units) 500 200 -
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b 17268 17268

UNIT-III
a
17268

p
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rp
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6. What do you mean by standard costing? Discuss in detail how to calculate material cost

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7.
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variance and labour cost variance with the help of example.
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Anupam International LTD produces three products A, B, C each requiring more than
one labour operation. Labour requirement per unit of output is given below :
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17268 17268 Operation

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1 10 20 5
2 5 - 10
3 15 10 5
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2 | M-70624 (S12)-2514

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The factory works for 8 hours per day for 26 days in a month. In a month 8 hours are lost
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due to 17268
various reasons.17268
The budgeted17268 17268
hourly rates for the workers17268
in operations 17268
1, 2 and 3 17268

are Rs.4, Rs.5 and Rs.6 respectively. The budgeted production during the Month for the
three products is as follows :
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PRODUCT A 4000 units

PRODUCT B 6000 units

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PRODUCT C 8000 units

17268 17268 Prepare17268

a labour budget for the month
17268 showing for17268
17268 each operation17268 17268 17268

a) direct labour hour

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b) direct labour cost 17268 17268 17268 17268 17268 17268

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c) the number of workers.
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UNIT-IV
o m17268 17268 17268 17268

17268
8.
17268
current17268 17268
and solvency ratios. 17268
.r c
What is the purpose of ratio analysis? Explain with the help of example profitability,
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17268 17268

9.
p e o
a) From the following information relating to Y LTD calculate the cash flow from

a .r c
17268 17268 operating
17268 activities :
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Particulars

r p
Operating profits before changes in operating assets
e
Rs.
57,500
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b 17268
Debtors (decrease)
Stock (increase)
Bills payable (decrease)
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a p
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5000
2000
4500
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rp
17268 17268 Creditors (increase)
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Cash at bank (increase) 20,000

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b) Discuss in detail advantage and limitations of cash flow statement.
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3 | M-70624 (S12)-2514

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