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Paper I Subject Code: 44803 / Cost Accounting - III 1.";i' ".,-.\." ,lql ^}c " al'
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Time:2 hours 30 minutes ,,^.:r'.1'""_",
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N.B.: 1) QuestionNo.l is Compulsory '1 .:\" -^,"..1,i

2) All Workinp should form the part of Solution. . ,11'"1*q''-

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3) Use of Simple Calculators is allowed.
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Q.l)A) Fill in the blanks (Any 8) : .-.' - :j:
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f . is the name of a the same
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set ofbooks.
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Q.l) B) State Whether the
1. Material lost is debited
2. Fare in case of taxi is
3. Uniform Costing
nd

4. Overheads can be
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5. Normal loss is una
6. Process ;*;.'"
7. Loss on sale *nting.
ke

B. WIP .,*. I ,J1...

9. :1 .\

10, is refurned to stores.

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2019 were as

Rs.75,000.
F"s.70,000.
Rs.25,000.
-- Rs.2,05,000.

Page I of4
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 Paper / Subject Code: 44803 I Cost Accounting - III

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6. Cost of goods sold Rs.I,90,000.
7. Material issued'to Production Rs.1,20,000
8. Sales Rs.2,50,000.
9. Material damaged Rs.5000
10. Office sxpenses incurred Rs. 12,000
I l. Selling overheads incurred Rs.10,000.
12. Office expenses & selling overheads to be transferred
You are required to prepare
1. Stores Ledger Conhol A/c.
2. WIP Control Alc. ;i -:"'

3. Finished Goods Control A/c. ,. .,,:'..],

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4. Cost ledger Control Aic. r::l r)1- i.

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Q.2)B) Riya enterprises furnishes the
2019. Units Inhoduced in
Expenses debited to Process
Material {20,000
Labour t 20,800
t
Overheads 10,400
Unit transferred to
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Closing WIP- 400
(Degree of
Units scraped-
nd

Expected loss-
Prepare
1) Statement
2>
3)
ke

4)

waste lime through following trucks:

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',edpacity
,:{0i.},.r'..,ifi., ''*i;i'i'.",:i:l -a.r.i' :3 tons each
t5t .i", ' ... -..t't,,'. .. ..: :; ;...:' 2 tons each
, 25.r"'.::.l;;-:'l1l'r.";i . ;i 1,'1;; 4 tons each
20r..:l::i'.'::'-li' I ton each
tkes.B;.t{$q;a'driyr.:qntl in each trip covers an average
its capacity. Taking an annual average, 20o/o of the trucks
etc. every day.
incurred for the month of June 2019 on transport:

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 Paper / Subject Code: 44803 / Cost Accounting - III

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Miscellanebus expenses Rs 24000 ' , ',.,,. ';:l
Superintendent devotes 50% of his time for this job. Thi$.{gpartmen} h63.irlqo,to,,bedi,Rs' -''.r,,. '
21000 p.m. for services borrowed from the other
Caloulate cost p€r ton Km for removing waste
: .11,il.r

OR
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Q.3) B) Pass Journal entries for the following transactibn of Viratttd " for the ,

',"
August 2019 under Integrated system of {ccounting..,. :,,,_
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nd

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Q4.)A) KK Nashik and back, for 15

15 days in 120 kms. The bus
day. Remaining 15 days
to Pune is 150 kms.
ke

bus
The on the same day
+.. .... .) 1.; a_ "
4 ?r ,. ' ..-4- .!... ."\

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diesel and cost of diesel per litre is Rs.60.

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its capacity occupied when it goes to Nashik and 7 5o/o of its

+ goes to Pune.
be made if a profit at25o/o is to be earned on his takings.

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 Paper / Subjcct Code: 44803 / Cost Aecounting - III

OR

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4.

5. Cost ot Matenal Rs. 2,U0,0UU Labour Rs...9l;E0U, Uverheads Rs..,6J,200. -,.' : :

PreparethefollowingunderFIFoMethod-.......,
2,.StatementofEquivalentCos[perunit''...'':;'.

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3. Process Account. l

Q4.) C) Pass Journal entries (without

month ofJuly 2019 under

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ra
nd

Q.5) (A) What are the 8

(B) What is

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