UNIT-I

PART A
.what Cot shet ?

The enpendibe whik has brwm nuned

produution ev a pmod ntiabd

upen
beos wnd s coros
h inanua
em nis
uet
Aut
a
Vanol dis los
to Ah
as uenhihdd
statimnt
s units prooutuud
uost

Met.
emd
Puod ,t

2 Dine Prime lost

also allhd Dut lost. T t i

Pme Cost

he diut matnials i u t Laboum

ses whiuh a aily
vCmd

w th the produt
idenkialle

3.How do you yalue she losing skek tirniska

geds
T Cloung touk deing inurte
Opam ng Aock + Puruhases -
Cost s C1ecds
 Seld We Meed o dd he aost
w.wtiy Opnng baginning
Mwintoy o ot
pnhase ding the Pmod

4W a met on and
Th wnanwa o AANAumn dnabl

and Capital& mote he piie

Mam
at
upply thuin ukput. he
at which AtpuE an
halu s Cmon
ndan
otere

5.Ltk ut hvaious Elments Cost

The E umentb

a)lalial Duat Uatiual

Tnoliuut Motuial

b)Labem: DuLt Labu

Thdiret Labeun

Enpenws; DMut Eapenses

Tndiuut Epena
 PART B

. Solution

AMOUNT
PARTICULARS AMOUNT

1 0 0 , 000
Matuial ued

Adol Dmt Lbeuu

12, 4 0 , 0 0 0

IPRIME COST
6210o0

Adod: Wores Ouuhuad

IL4+021000
WOR S CoST
,12oo
Add: Establishmunt owuhuad

|15, 14 600
CoST OF PRODU LT ION

Fautouy oehead Wags

wags
Fa
2,ooo Xloo 30 7.
5 / 4 D 000

o g Cot
ddmin ehead

12,b00
x 100 = 8
140g.Oo
 PARTcULARS
atsio AMoV NT AM O vNT
Add Woges ooo
8o o
PRIME CoST
18o o
Add: Fatoy
Epens
ooX 0 24

WOPSs CoST
2 o4 0
Add Admn. owuhsa
Cou9x 63.2

CoST OF
PRODUCToN 2203.2
Add
Poit 2203 2 x 2
S5

Cost produut = 2-203

Adol: Pvohit 551

Sals 2154
 ON I T - 2

PART- A

.Diline he m Matuial Contel

shih
AYem
Matnial Contel
mauial

ired quantuti n d

at he ight
ality capital
he
nltistment
with minimum
plau
g u l a t o n

s
The aelatine to
be dhined
Tt may g o m i s a t o n

malerials
he un ons
orag and
Pmunemint,
maintain

as
su th a
w
pduution ithout
LncesnL
Jm e r t m e n t

tou
motnial

s ualleo Pepetual Thmetony Aytam?

2. What

lubins PRetual nnentoy ,

The ICMA

Mords
maintainnd b t
tem
Ashich flects phyial
department
uertiol hein
Cmd

stots
m o nment

balane
3
3. Soution
Ruoreler Leml = JManimuum
Consmplon lorumwm reordu
Pomod
I5o 30
5oo unts

inumum Jodc Riorde

el Aenel
(Normal Normal teorol
Conswmptton Piodl

Manimnum
Wemal Conswmption
Cosumpion Anim m
Censumpio n

2
=1So50

loo

Manimum inumum
seoroen
WormaR
reordn penod YCOrd peuod
Peiod
2

30-25
2

28

Minimum =A5oo (loo x 29)

A o u e L e n l

4Soo 2& o

I 7 o uwts
 DHaenu batuetn bin (ard nd Mores Loiger

BIN CARD
SToRES LEDG ER
BAn and muntau ned
u4ldgrt rairdainnd
by tous dpayt mtnt by tinq dp astrant

o n t airs bott
CoUnd
Sloschga
a i t itaes ettiwrd, ud Manti ty and valht

and ti balan tl

bn bas ond

d aitn i
Emits au maou brtore Entu

nanstaicns AaePl1aL Juanaatio ns ke piau

um mavus
Eah amd tw
Maaaitwn TramsLatiOs
ak mod
ndiidally ineud and onius

Pmodially

4 Selution
2AB
EoG N CS

( 2 00(4o)

Vaox24
OO

3333 33
8 48
= 5 7 .13 m t s
 PART- B
2
O O
2
H
JLvC
 RELEIPTS /SSUES BALANCE
AMo UNTT
DATE

PARTICULARSTY RATE AMoUNTT QTY RATE

AMouNT TY RATE

8o0 4 30 3440
15 TMus
loo oo

3.0 3230
850
85o 3.80 3236
Pnuhase
2
3 . &o 5 20
3.8o LOO
450
25

units a 1S20
400
oin9
 UNIT-3
RART- A
I.Wit shot mau on Labon Tumov
as
depined
Laubour TunoWL

ahange
lalboun n e ie perenage
whang Ape c
the Rab ou e u i ng

DMOl.

a. What P u RaliAyem ?
alleo
also
AS
Piuu Pate
worcus
L p e l d
au paid
eults. The
Poymunt by poduud by
eulput
he basis P

hem

Haly PAan?
3.Erplain
known as
This Sysiim FA
F - A Halsiy
-Halsy
ntoduted by
was a
PAan TE ndu
is
muthod,

Engnun. pformane
Amnian Ahe
finmed fov time
actual
actual
Tumi paic
paidl
tandad

worlCL tm
RahJob
plus 50 o
houly rat as bonus.

n Kaned
faen at
4 W moti T Time"?
Tl kum
Mm odu uline ime . G enua
allmncdm tum hould agree with
ob
Ume oAme quaTed ov walkinq hom a
to hs
dupatment, me Lost n walung
OY matial ,
Tots, insmuutions, p
alure time Wasatad anol uwmad as idl
ume

5. Desnebr t h Rowan Plan

This hama was inttoduud m 190 by Douid
Roanm e Glasgow, Enfand. The wagks a
alulaA Jon The bais o houns Memleed uhnn
i thak ppeiton ekh
wag
wags he ime taken hik the sime
bears to e standad time alowed
PART-B
6i) Eamings e oorke undu |
Àme a t
Atual ima x
Wage Patt + Atual Tim D Pot
5 o 2 + 5o X 2
loo +5o

150.
i) Eawwng c Mndn Puu
Wage Raku
Pt Rate Houly Pah
Prodtaon paY 2 o.50 per p

Eanungs - Pedu tion Pita +DA

25oXo5+ 90 |
25 50

I15.

)Eaiungs e wor ke Andu Halsuy Plan

Plan

anin TR+ loo

(ST) R + D-A
50 2 + O 8o -So) x 2+5ox |
oo

0o+16 x 2)
+5o

180

o woyla undu Rowan PRan

Eavniras

TxR + 2 {T R) +D. A
Eamings
-(50 4 2) + x 50 2) +(5ox)

100
30 X O6 +5o

oo37. S So
1875o
 UNIT-4

PART- A

Din unheads

Bloken and Weltme ine owenhuad

opRalng Aos
hollours uekaad
Cammot
b
usiness Cnupi Ahil

paluula
Ahawd mtly to
anwisi ble
Mk wosts a
Fwthu
u t put .

mauOmtable

w
th vaions lmunt -

2. Labal at blly
ononhads.
dasihitatuon

lasufilatio
Vomous Alement-w v
The
NAheads am

")Induut maiial

Laboun
b)Tndiuut
C)Tndiut Epenses
EpenAes

mRam
by mathinehou nt
3. What do yeu
 Te lCMA London
Om
duinu
oltn maine
mathin om T
atua

appvienmnt Or head
pAdeterined Tod cet

walulakrd diiding th dopbion, h i h s

uost appetionsol or
abAorbd b umb e u s
or whik a

maine OpTatrd o
OY uplad boparatad
4Wite mete on
opnating soting ?
Operotng uosting a muthod
uoting duignmad aslrtoin amnd
JJhe us ,
Tho indusbuus iK
do met Produa aan produt buutmndu Aoma
Smme ustomes s this muthod

5. what eu mLonn
b
by standing hanaes 2 Gi
ramplu
Thise Rnpenss numd uohthwu

hicl lually perotr o Me

, Thebo
to b paid men whn he
mechiles a
standing g9asage Ront ohte Enpenses
Road icenu d.
Manaaeis aalau
 G PART- B
O-$ STATEMENT SHON ING CosT PER EF FECTIVE RUNNNG
M OF TRUC

STANDI NG PARTCULARSs
CHARGES
Pee MoNTH
OCki
PER ICM

lanages Scla O 20

Auount as Salay

(oo

Ceames alay
Ma hamals
Sokong
Giavge Epens

nsuLYCmLe 2o0

Rond Tan
O 2
200o
Tetal standing9 hags

Maintenahte and nnnug magu hanges

Depre i a t o n 2505
2500
Perol
repaiu 2000
Lubnconis, yres
*
repaus
75
moinenau
& n
unnung
Tet hang 2 25
Yunnr
Tetal est pey etetine
 ONIT- s

2UNNI PARTA
|What contratt
eiing ? pe
A PeA CIAA Temlnol
Contrt Coting s
A
oVng
tuibutad to i n d i i dual uontrauts

2. What
do you mecom bu worle tiheo ?

Te ontrate mally ngags

pe wetiticotion e t wok
conu ontrotor The
erpats usually
t amount 0ork
Metif onplbd.

3.what PYO ss Coiung ?

Charky T: Hongensat tPoce Costing daals
mass dLltion Lice wnts

that sually tontinuouspion

produton pss
Thsough Sens
or proceMs. .
Callud operation
 A4What do Mmuomn
b ormal los ?
T Ah Pvet
AUnamoiolable bitk
Atmondrallalle T
hormal enpe UgA
eap0 tod
onolawna
loss should be Pro
bsorbed y g
duted

5.What ivalent
phodution ?
Nciordling to CMA London
mouonal quamtity
Eauivalont
ompletil
nu 8ubmutd am aual
Änompkul phyaal in proge

PART-B

VELMURUGAN CoNSTRUCTION CoMPAN4 CoNTRACT ACtoUNTINGG POR=

THE YEAR ENDED 8112 2o0

PARTICU LARS PARTICULARS Rs R s

Matuials |By Matuials:

T h u d fom On Aand at sit &o oo

S0 000
stors to othen
T ranshmd o 6,o oo
onnt rauts
ranafewd fom 2000 , S21000
0thn tontratbs PRant at Ate:
By

To Wag4s paid |3 0,000 Cest AO000

 Op