S.No.

1437 19UCM12/19UCC09/
19UAF10/19UCB11/
19UFA11

(For the candidates admitted from 2019-2020 onwards)

B.Com. DEGREE EXAMINATION, JANUARY 2022.

Fifth Semester

COST ACCOUNTING

(Common for B.Com. (CA), A&F, B&I, FA)

Time : Three hours Maximum : 75 marks

PART A — (15  1 = 15 marks)

Answer ALL questions.

1. Sunk cost is a cost relating to

(a) The present (b) Future
(c) Past (d) Tax
AªÌzu¨£mh ö\»Ä öuõhº¦øh¯x
——————.
(A) {PÌ (B) GvºPõ»
(C) Ph¢uPõ» (D) Á›
2. Basic objective of cost accounting is
(a) Tax compliance
(b) Financial Audit
(c) Cost Ascertainment
(d) None of the above
AhUPÂø» PnUQ¯¼ß Ai¨£øh ÷|õUP®
(A) Á› CnUP®
(B) {v uoUøP
(C) AhUPÂø»ø¯ ©v¨¤kuÀ
(D) ÷©ØTÔ¯øÁ GxÄ® CÀø»

3. Direct expenses are also called

(a) Major expenses
(b) Sundry expenses
(c) Overhead expenses
(d) Chargeable expenses
÷|μi ö\»ÄPÒ —————— GÚÄ®
AøÇUP¨£kQÓx.
(A) •ußø© ö\»ÄPÒ
(B) £Ø£» ö\»ÄPÒ
(C) ÷©Ø ö\»ÄPÒ
(D) Á`¼UP¨£k® ö\»ÄPÒ
2 S.No. 1437
4. Closing stock is valued at the oldest price paid in
this method ––––––
(a) FIFO
(b) LIFO
(c) HIFO
(d) Standard price method
—————— •øÓ°À CÖv \μUQ¸¨¦ £øǯ
Âø»°À ©v¨¤mk ö\¾zu¨£kQÓx.
(A) FIFO
(B) LIFO
(C) HIFO
(D) {ø»¯õÚ Âø» •øÓ

5. ABC analysis is
(a) Always better control
(b) Advantage of better control
(c) At best control
(d) None of the above
ABC öuõS¨£õ´Ä Gߣx
(A) G¨ö£õÊx® ]Ó¢u Pmk¨£õk
(B) ]Ó¢u Pmk¨£õmiß |ßø©PÒ
(C) ]Ó¢u Pmk¨£õk
(D) ÷©ØTÔ¯øÁ GxÄ® CÀø»
3 S.No. 1437
6. LIFO method of pricing of material issues is more
suitable when –––––––
(a) Material prices are falling
(b) Material prices are rising
(c) Material prices are fluctuating
(d) Material prices are constant
LIFO •øÓ°À ‰»¨ö£õ¸Ò öÁαmk Âø»
G¨ö£õÊx EP¢ux ——————.
(A) ‰»¨ö£õ¸Îß Âø» SøÓ²® ÷£õx
(B) ‰»¨ö£õ¸Îß Âø» AvP›US® ÷£õx
(C) ‰»¨ö£õ¸Îß Âø» HØÓ CÓUP©õP C¸US®
÷£õx
(D) ‰»¨ö£õ¸Îß Âø» {ø»¯õP C¸UP® ÷£õx

7. Labour turnover is
(a) Productivity of labour
(b) Efficiency of labour
(c) Change in labour force
(d) None of the above
öuõÈ»õͺ _ÇØ] Ãu® Gߣx
(A) öuõÈ»õͺ EØ£zv
(B) öuõÈ»õͺ vÓß
(C) öuõÈ»õͺ Á¼ø© ©õÖ£kuÀ
(D) ÷©ØTÔ¯øÁ GxÄ® CÀø»

4 S.No. 1437
8. Time wages are paid on the basis of
(a) Standard time (b) Time saved
(c) Output produced (d) Actual time
÷|μ T¼ —————— Ai¨£øh°À
ö\¾zu¨£kQÓx.
(A) uμ{ø» ÷|μ®
(B) ÷\ªUP¨£mh ÷|μ®
(C) EØ£zv ö\´¯¨£mh öÁαk •øÓ
(D) GkzxU öPõsh ÷|μ®

9. Bonus under Halsey plan is paid

(a) At 100% time saved
(b) At 50% of time saved
(c) At 80% time saved
(d) At 75% of time saved
íõÀ÷\ vmh•øÓ°À ÷£õÚì ö\¾zu¨£kÁx
(A) 100% ÷\ªUP¨£mh ÷|μ Ai¨£øh°À
(B) 50% ÷\ªUP¨£mh ÷|μ Ai¨£øh°À
(C) 80% ÷\ªUP¨£mh ÷|μ Ai¨£øh°À
(D) 75% ÷\ªUP¨£mh ÷|μ Ai¨£øh°À

10. Expenses on power consumed is apportioned on

the basis of ––––––––
(a) Value of machine
(b) Direct wages
(c) Number of lights
(d) Horse power of machines

5 S.No. 1437
 ~P쨣mh ªß\õμzvØPõÚ ö\»ÄPÒ —————
Ai¨£øh°À £Qº¢uÎUP¨£kQÓx.
(A) C¯¢vμ
(B) ÷|μi T¼
(C) JÎ GsoUøP
(D) C¯¢vμzvß Svøμ vÓß

11. Departmentalisation of overhead is known as ––––

(a) Primary distribution
(b) Secondary distribution
(c) Absorption
(d) None of the above
xøÓÁõ› ÷©Øö\»ÄPÒ —————— GÚ
AÔ¯¨£kQÓx.
(A) •ußø© £QºÄ
(B) Cμshõ® {ø» £QºÄ
(C) Dº¨£ø©Ä
(D) ÷©ØTÔ¯øÁ GxÄ® CÀø»

12. –––––– is the process of redistribution of service

department costs to production departments.
(a) Primary distribution
(b) Absorption
(c) Secondary distribution
(d) None of the above
6 S.No. 1437
 —————— ö\¯À•øÓ Gߣx ÷\øÁ xøÓPÎß
ö\»ÄPøÍ EØ£zv xøÓUS
©Ö£Qº¢uÎUP¨£kÁøu SÔUS®.
(A) •ußø© £QºÄ
(B) Dº¨£ø©Ä
(C) Cμshõ® {ø» £QºÄ
(D) ÷©ØTÔ¯øÁ GxÄ® CÀø»

13. Process cost is ascertained and recorded in –––––

(a) Balance sheet
(b) Profit and loss account
(c) Trading account
(d) Separation account in ledger
ö\´•øÓ PnUS ©v¨¤h¨£mk ——————À
£v¯¨£kQÓx.
(A) C¸¨¦ {ø» SÔ¨¦
(B) C»õ£ AÀ»x |mh PnUS
(C) ¯õ£õμ PnUS
(D) ÷£÷μmiß uÛ PnUS

14. Abnormal loss and gain units are valued at

——————.
(a) Market value
(b) Scrap value
(c) Realisable value
(d) Cost per unit of the process - just like good
output

7 S.No. 1437
 C¯À¦ \õμõ |mh® ©ØÖ® Buõ¯ A»SPÒ
©v¨¤h¨£kÁx ——————.
(A) \¢øu ©v¨¤À
(B) GÔ ©v¨¤À
(C) Esø© ©v¨¤À
(D) J¸ A»QØPõÚ ö\´•øÓ öÁΰk
©v¨¤À

15. Cost of abnormal loss shown in ——————.

(a) Balance sheet (b) P&L a/c credit side
(c) P&L a/c debit side (d) None of the above
C¯À¦ \õμõ |mh ö\»Ä —————— £UPzvÀ
Põs¤UP¨£kQÓx.
(A) C¸¨¦ {ø» SÔ¨¦
(B) C»õ£ |mh P/S ÁμÄ £UP®
(C) C»õ£ |mh P/S £ØÖ £UP®
(D) ÷©ØTÔ¯øÁ GxÄ® CÀø»

PART B — (2  5 = 10 marks)

Answer any TWO out of Five.

16. Define Cost Accounting and explain the

limitations of Cost Accounting.
AhUPÂø» PnUQ¯ø» Áøμ¯ÖUP ©ØÓ® Auß
SøÓ£õkPøÍ GÊxP.

8 S.No. 1437
17. From the following information calculate
maximum, minimum and average stock levels
Normal consumption per day – 500 kgs.
Minimum consumption per day – 200 kgs.
Maximum consumption per day – 800 kgs.
Lead time – 10 to 16 days
Reorder quantity – 3,000 kgs.
¤ßÁ¸® uPÁÀPøÍU öPõsk, AvP£m\,
SøÓ¢u£m\ ©ØÖ® \μõ\› \μUQ¸¨¦ AÍøÁ
PnUQkP.
C¯À£õÚ ~PºÄ J¸ |õøÍUS – 500 Q.Q.
SøÓ¢u£m\ ~PºÄ J¸ |õøÍUS – 200 Q.Q.
AvP£m\ ~PºÄ J¸ |õøÍUS – 800 Q.Q.
Gkzx öPõÒЮ ÷|μ® – 10 •uÀ 16 |õmPÒ
©Ö Bøn AÍÄ – 3,000 Q.Q.

18. The extracts from the payroll of M/s Maheswari

Bros. is as follows
Number of employees at the beginning of
2005 – 105
Number of employees at the end of 2005 – 200
Number of employees resigned – 20
Number of employees discharged – 5
Number of employees replaced due to resignations
and discharges 20
Calculate the labour turnover rate for the factory
under separation method.
9 S.No. 1437
 ¤ßÁ¸® uPÁÀPÒ v¸©v ©÷PìÁ› ¤μuºì
AÁºPÎß HkPμ¸¢x GkUP¨£mkÒÍx :
2005 B® Bsiß öuõhUPzvÀ EÒÍ
£o¯õͺPÎß GsoUøP – 150
μõâÚõ©õ ö\´u £o¯õͺPÎß GsoUøP – 20
ÂkÂUP¨£mh £o¯õͺPÎß GsoUøP – 5
μõâÚõ©õ ©ØÖ® ÂkÂUP¨£mh £o¯õͺPÐUS
£v»õP ©Ö£o¯©ºzu¨£mhÁºPÒ – 20
¤›zöukzuÀ •øÓ°À öuõÈ»õͺ _ÇØ]
ÃuzvøÚ PnUQkP.

19. Work out the machine hour rate for the following
machine whose scrap value is ‘nil’
(a) Cost of machine Rs. 3,60,000
(b) Freight and installation Rs. 40,000
(c) Working life : 20 year
(d) Working hours : 8,000 per year
(e) Repair charges : 50% of depreciation
(f) Power : 10 units per hour @ 10 paise per unit
(g) Lubricating oil @ Rs. 2 per day of 8 hours
(h) Consumable stores @ Rs. 10 per day of
8 hours
(i) Wages of operator @ Rs. 4 per day
10 S.No. 1437
 Kº C¯¢vμzvß GÔ©v¨¦ ‘CÀø»’ GÚ öPõsk
C¯¢vμ ©o Ãuzøu PnUQkP
(A) C¯¢vμzvß AhUPÂø» ©v¨¦ ¹.3,60,000
(B) \zu® ©ØÖ® ö£õ¸zxøP ¹.40,000
(C) £¯ÚÎUS® Põ»® : 20 BskPÒ
(D) £¯ÚÎUS® ÷|μ® : BsiØS 8,000
(E) £Êx£õº¨¦ ö\»ÄPÒ : 50% ÷u´©õÚ®
(F) ªß\õμ® : J¸ ©o ÷|μzvØS A»S JßÖUS
¹.10 ø£\õ
(G) Pa\õ Gsön´ J¸ |õøÍUS ¹.2 Ãu®
8 ©o ÷|μzvØS
(H) ~PºÄ J¸ |õøÍUS ¹£õ´ 10 Ãu® 8 ©o
÷|μzvØS
(I) C¯¢vμzøu C¯US£Á›ß T¼ J¸ |õøÍUS
¹.4 Ãu®.

20. A product passes through two processes. The

following details relate to process ‘A’. You are
required to ascertain the process cost to be
transferred to process ‘B’.
Rs.
Direct materials (100 units) 12,000
Direct wages 8,000
Direct expenses 5,000
Overheads 11,000
Input 1,000 units; output 1000 units as there was
no loss of units.

11 S.No. 1437
 J¸ ö£õ¸Ò Cμsk ö\´•øÓPøÍ Ph¢x ö\ÀQÓx.
¤ßÁ¸® uPÁÀPÒ ö\´•øÓ ‘A’ öuõhº¦øh¯x.
ö\´•øÓ ‘B’ US ©õØÓ¨£k® ö\´•øÓ
AhUPÂø»ø¯ ©v¨¤kP.

¹.

÷|μi ‰»¨ö£õ¸mPÒ (100 A»SPÒ) 12,000

÷|μi T¼ 8,000

÷|μi ö\»ÄPÒ 5,000

÷©Øö\»ÄPÒ 11,000

EÒÏk 1,000 A»SPÒ; öÁαk 1000 A»SPÒ

|mh A»SPÒ CÀø».

PART C — (5  10 = 50 marks)

Answer ALL questions.

21. (a) Distinguish between Financial Accounting

and Cost Accounting.

{v{ø» PnUQ¯À ©ØÖ® AhUPÂø»

PnUQ¯¾US® EÒÍ ÷ÁÖ£õmiøÚ GÊxP.

Or
12 S.No. 1437
(b) From the following information prepare a
cost sheet for the month of December 1985

Rs.
Stock on hand 1st Dec. 1985 :
Raw materials 25,000
Finished goods 17,300
Stock on hand – 31st Dec 1985
Raw materials 26,200
Finished goods 15,700
Purchase of raw materials 21,900
Carriage on purchases 1,100
Work – in – progress 1.12.85 8,200
at works cost
Work-in-progress 31.12.85 9,100
at works cost
Sales of finished goods 72,300
Direct wages 17,200
Non productive wages 800
Direct Expenses 1,200
Factory Overheads 8,300
Administrative Overheads 3,200
Selling and distribution overheads 4,200

13 S.No. 1437
 ¤ßÁ¸® uPÁÀPøÍU öPõsk i\®£º, 1985 B®
©õuzvØPõÚ AhUPÂø» AÔUøP°øÚ u¯õº
ö\´P.
¹.
øP°¸¨¦ \μUS – i\®£º&1, 1985 :
‰»¨ö£õ¸mPÒ 25,000
•iÄØÓ ö£õ¸mPÒ 17,300
øP°¸¨¦ \μUS – i\®£º&31, 1985 :
‰»¨ö£õ¸mPÒ 26,200
•iÄØÓ ö£õ¸mPÒ 15,700
öPõÒ•uÀ ö\´¯¨£mh ‰»¨ö£õ¸mPÒ 21,900
öPõÒ•uÀ yUS T¼ 1,100
•iÄÓõ ö£õ¸mPÒ 1.12.85
£o ö\»ÄPÒ 8,200
•iÄÓõ ö£õ¸mPÒ 31.12.85
£o ö\»ÄPÒ 9,100
ÂØ£øÚ ö\´¯¨£mh •iÄØÓ ö£õ¸mPÒ 72,300
÷|μi T¼ 17,200
EØ£zv \õμõ T¼ 800
÷|μi ö\»ÄPÒ 1,200
Bø» ÷©Øö\»ÄPÒ 8,300
{¸ÁõP ÷©Øö\»ÄPÒ 3,200
ÂØ£øÚ ©ØÖ® £Qº©õÚ ÷©Øö\»ÄPÒ 4,200

14 S.No. 1437
22. (a) Prepare the store ledger account on the basis
of FIFO method
Jan 1 Opening stock 250 units @ Re. 1 each
3 Purchased 100 units @ Re. 1.05 each
4 Purchased 200 units @ Re. 1.05 each
6 Issued 400 units
10 Purchased 400 units @ Re. 1.20 each
12 Issued 150 units
13 Issued 100 units
16 Purchased 100 units @ Re. 1.00 each
22 Purchased 200 units @ Re. 1.25 each
FIFO•øÓø¯ Ai¨£øh¯õPU öPõsk
£shP\õø» ÷£÷μmk PnUøP u¯õ›UP
Jan 1 öuõhUPa \μUQ¸¨¦ 250 A»SPÒ JßÖ ¹.1 Ãu®
3 öPõÒ•uÀ 100 A»SPÒ JßÖ ¹. 1.05 Ãu®
4 öPõÒ•uÀ 200 A»SPÒ JßÖ ¹.. 1.05 Ãu®
6 öÁαkPÒ 400 A»SPÒ
10 öPõÒ•uÀ 400 A»SPÒ JßÖ ¹. 1.20 Ãu®
12 öÁαkPÒ 150 A»SPÒ
13 öÁαkPÒ 100 A»SPÒ
16 öPõÒ•uÀ 100 A»SPÒ JßÖ ¹. 1.00 Ãu®
22 öPõÒ•uÀ 200 A»SPÒ JßÖ ¹. 1.25 Ãu®

Or

15 S.No. 1437
(b) Material ‘A’ is used as follows:

Maximum usage in a month – 600 units

Minimum usage in a month – 400 units

Average usage in a month – 450 units

Lead time : Maximum 6 months, minimum 2

months

Reorder quantity : 1,500 units

Maximum reorder period for emergency

purchases – 1 month

Calculate

(i) Reorder level

(ii) Maximum level

(iii) Minimum level

(iv) Average stock level

(v) Danger level.

16 S.No. 1437
 ‰»¨ö£õ¸Ò ‘A’ ¤ßÁ¸©õÖ
£¯ß£kzu¨£kQÓx :
J¸ ©õuzvØPõÚ AvP£m\ £¯ß£õk –
600 A»SPÒ
J¸ ©õuzvØPõÚ SøÓ¢u£m\ £¯ß£õk –
400 A»SPÒ
J¸ ©õuzvØPõÚ \μõ\› £¯ß£õk – 450 A»SPÒ
Põ» Á쮦 : AvP£m\® 6 ©õu[PÒ,
SøÓ¢u£m\® 2 ©õu[PÒ
©Ö Bøn AÍÄ : 1,500 A»SPÒ
AÁ\μ Põ» öPõÒ•u¾UPõÚ AvP£m\
©ÖBøn AÍÄ – 1 ©õu®
PnUQkP :
(i) ©Ö Bøn AÍÄ
(ii) AvP£m\ AÍÄ
(iii) SøÓ¢u£m\ AÍÄ
(iv) \μõ\› \μUQ¸¨¦ AÍÄ
(v) A£õ¯Pμ©õÚ AÍÄ.

23. (a) From the following particulars, calculate

earnings of a work under :
(i) Time rate system
(ii) Piece wage rate system
(iii) Halsey plan and
(iv) Rowan plan.
17 S.No. 1437
 Wage rate – Rs. 2 per hour
Production per hour – 4 units
Dearness allowance – Re. 1 per hour
Standard time fixed – 80 hours
Actual time taken – 50 hours
Production – 250 units.
¤ßÁ¸® uPÁÀPøÍU öPõsk, J¸
÷Áø»°ß Buõ¯zøu RÌPsh •øÓ°À
PnUQkP :
(i) ÷|μ ÂQu•øÓ
(ii) xsk ÂQu •øÓ
(iii) íõÀ÷\ vmh® ©ØÖ®
(iv) ÷μõÁß vmh®.
T¼ ÂQu® – J¸ ©oUS ¹. 2
EØ£zv J¸ ©oUS – 4 A»SPÒ
öPõk¨£ÚÄ – J¸ ©oUS ¹. 1
{ø»¯õÚ ÷|μ® – 80 ©o ÷|μ®
Gkzx öPõsh ÷|μ® – 50 ©o ÷|μ®
EØ£zv – 250 A»SPÒ.

Or

18 S.No. 1437
(b) Calculate the normal and overtime wages
payable to a workman from the following
data :
Days Hours worked

Monday 8

Tuesday 10

Wednesday 9

Thursday 11

Friday 9

Saturday 4

Normal working hours – 9 hours per day

Normal rate – Re. 0.50 per hour

Over time rate : Up to 9 hours in a day at

single rate and over 9 hours in a day at
double rate or up to 48 hours in a week at
single rate and over 48 hours at double rate,
whichever is more beneficial to workman.

¤ßÁ¸® ÂÁμ[Pμ¸¢x
öuõÈ»õͺPÐUSa ö\¾zu ÷Ási¯ \õuõμn
©ØÖ® TkuÀ ÷|μU T¼ø¯U PnUQkP :

19 S.No. 1437
|õmPÒ ÷Áø» ö\´u ÷|μ® (©o)

v[PÒ 8

ö\ÆÁõ´ 10

¦uß 9

¯õÇß 11

öÁÒÎ 9

\Û 4

\õuõμn ÷Áø» ÷|μ® – |õöÍõßÖUS

9 ©o ÷|μ®

\õuõμn T¼ Ãu® – ©o JßÖUS. 0.50 ø£\õ

Ãu®
TkuÀ ÷|μU T¼ Ãu® : J¸ |õÎÀ 9 ©o ÷|μ
÷Áø»US JØøÓU T¼ Ãu•®, 9 ©o
÷|μzvØS ÷©À ÷Áø» ö\´uõÀ AvP¨£i¯õÚ
÷|μzvØS CμmøhU T¼ Ãu•® AÀ»x J¸
ÁõμzvÀ 48 ©o ÷|μ ÷Áø»US JØøÓU T¼
Ãu•®, 48 ©o ÷|μzvØS® ÷Áø» ö\´uõÀ
AvP¨£i¯õÚ ÷|μzvØS Cμmøh T¼ Ãu•®
AÎUP¨£kQÓx. CvÀ öuõÈ»õͺUS |ßø©
£¯US® T¼ Ãu® ¤ß£ØÓ¨£h ÷Ásk®.

20 S.No. 1437
24. (a) A company has three production
departments and two service departments
their respective expenditure are given below:

Production Service
Departments Departments
A – Rs. 800 X – Rs. 234
B – Rs. 700 Y – Rs. 300
C – Rs. 500

Service departments give service in the

following manner to various departments
Service A B C X Y
Departments
X 20% 40% 30% - 10%
Y 40% 20% 20% 20% -

You are required to show the distribution of

service department overheads under
simultaneous equation method.
J¸ {ÖÁÚ® ‰ßÖ EØ£zv xøÓ ©ØÖ®
Cμsk ÷\øÁ xøÓPøÍ öPõskÒÍx. Auß
ö\»ÄPÒ ¤ßÁ¸©õÖ öPõkUP¨£mkÒÍx
EØ£zv xøÓPÒ ÷\øÁ xøÓPÒ
A – ¹. 800 X – ¹. 234
B – ¹. 700 Y – ¹. 300
C – Rs. 500

21 S.No. 1437
 ÷\øÁ xøÓPÒ £À÷ÁÖ xøÓPÐUS
¤ßÁ¸©õÖ ÷\øÁPøÍ AÎUQßÓx
÷\øÁ xøÓPÒ A B C X Y
X 20% 40% 30% - 10%
Y 40% 20% 20% 20% -

J¸[Pø©Ä \©ß£õk •øÓ°À ÷\øÁ

xøÓ°ß ÷©Øö\»ÄPÒ £Qº¢uÎUS®
ÂuzvøÚ PõmkP.

Or
(b) In a factory, there are two service
departments I and II and three production
departments A, B and C. In April 1992 the
departmental expenses were :
Departments A B C I II
Rs. Rs. Rs. Rs. Rs.
6,50,000 6,00,000 5,00,000 1,20,000 1,00,000

The expenses of the service departments are

allotted on a percentage basis as follows :
A B C I II
I 30 40 15 - 15
II 40 30 25 5 -
Prepare a statement showing distribution of
the expenses of the two service departments
on a percentage basis by repeated
distribution method.
22 S.No. 1437
 J¸ Bø»°À Cμsk ÷\øÁ xøÓPÒ •øÓ÷¯
I ©ØÓ® II ‰ßÖ EØ£zv xøÓPÒ •øÓ÷¯ A,
B ©ØÖ® C GÚ öPõskÒÍx. H¨μÀ, 1992 B®
BsiØPõÚ ö\»ÄPÒ ¤ßÁ¸©õÖ :
xøÓPÒ A B C I II
¹. ¹. ¹. ¹. ¹.
6,50,000 6,00,000 5,00,000 1,20,000 1,00,000

÷\øÁ xøÓPÎß ö\»ÄPÒ \uÂQu

Ai¨£øh°À JxUP¨£mk ¤ßÁ¸©õÖ
öPõkUP¨£mkÒÍx :
A B C I II
I 30 40 15 - 15
II 40 30 25 5 -

©Ö £QºÄ •øÓ°À Cμsk ÷\øÁ xøÓPÎß

ö\»ÄPøÍ £Qº¢uÎUS® ÂuzvøÚ
AÔUøP¯õP u¯õº ö\´P.

25. (a) Prepare relevant accounts in the ledger of

M/s G. Gandhi and sons from the following :
Process I Process II
Rs. Rs.
Indirect material 10,000 13,000
Direct labour 10,000 13,100
Production overheads 20,000 10,000

23 S.No. 1437
 Process I Process II
Rs. Rs.
Percentage of normal loss 5 5
(output)
Scrap value per unit 5 5
Output (units) 19,000 18,800
20,000 units costing Rs. 60,000 are
introduced in process I.
¤ßÁ¸® £μ[Pμ¸¢x öuõhº¦øh¯
PnUSPøÍ M/S â. Põ¢v Asm \ßìß
÷£÷μkPÎÀ u¯õ›UP
ö\´•øÓ ö\´•øÓ
I II
¹. ¹.
©øÓ•P ‰»¨ö£õ¸Ò 10,000 13,000
÷|μi T¼ 10,000 13,100
EØ£zv ÷©Øö\»ÄPÒ 20,000 10,000
\õuõμn |mhzvß \uÃu® 5 5
(öÁαkPÎÀ)
GÔ ©v¨¦ A»S JßÖUS 5 5
öÁαk (A»SPÎÀ) 19,000 18,800
¹.60,000 ©v¨¦ÒÍ 20,000 A»SPÒ
ö\´•øÓ IÀ AÔ•P¨£kzu¨£kQÓx.
Or

24 S.No. 1437
(b) A product passes through two processes and
then to finished stock. The normal wastage
of each process is as follows :
Process A 30% and process B 5%
The wastage of process A was sold @ Rs. 5
per unit and that of process B at Rs. 10 per
unit. 20,000 units were introduced into
process A at the beginning of January 2007
at a cost Rs. 40 per unit. Other expenses
were as under :
Process A Process B
Rs. Rs.
Sundry Materials 40,000 60,000
Wages 2,00,000 3,20,000
Manufacturing 30,000 28,500
expenses

The output of process A was 19,000 units

and that of process B 18,200 units. Prepare
the process a/c, Normal a/c. Abnormal Loss
a/c and Abnormal Gain a/c.
J¸ ö£õ¸Ò Cμsk ö\´•øÓPøÍ Ph¢x
•iÄØÓ ö£õ¸ÍõP ©õÖQÓx. JÆöÁõ¸
ö\´•øÓUS® EshõÚ \õuõμn Âμ¯®
¤ßÁ¸©õÖ :
ö\´•øÓ A 30% ö\´•øÓ B 5%
25 S.No. 1437
 ö\´•øÓ A °ß Âμ¯® A»S JßÖ ¹. 5
Ãu•® ©ØÖ® ö\´•øÓ B °ß Âμ¯® A»S
JßÖ ¹. 10 US® ÂØP¨£mhx
áÚÁ›, 2007 AßÖ 20,000 A»SPÒ
A»öPõßÖ ¹.40 Ãu® ö\´•øÓ A °À
AÔ•P¨£kzu¨£mhx.
¤Óö\»ÄPÒ ¤ßÁ¸©õÖ :
ö\´•øÓ A ö\´•øÓ B
¹. ¹
£Ø£» ‰»¨ö£õ¸mPÒ 40,000 60,000

T¼ 2,00,000 3,20,000

EØ£zv ö\»ÄPÒ 30,000 28,500

ö\´•øÓ A °ß öÁαkPÒ 19,000 A»SPÒ

©ØÖ® ö\´•øÓ B °ß öÁαkPÒ 18,200
A»SPÒ. ö\´•øÓ P/S, C¯À£õÚ |mh P/S,
C¯À¦ \õμ |mh P/S ©ØÖ® C¯À¦ \õμõ Buõ¯
P/S BQ¯ÁØøÓ u¯õº ö\´P.

——–––––––––

26 S.No. 1437