Tybaf Sem6 Ca-Iv Nov19

C A 14 F 53 C 5C 8D 9C 92
C5 5A4 4145 5FF F53 0C7 75C 8D 9C 92C C70

1 5 0 8 9 9 2
5A A41 45F FF5 30C C75 5C8 D9 C92 2C7 702C C0F
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85
41 45F F5 30C 75 C8 D9 C92 C7 02 C0F 85 CC
D C C
14 45FF F53 30C 75C C8D 9C 92C C70 02C 0F8 85C CC5 5A4
5 F 5 0 C 75 8 9C 92 7 2C 0F 5 C A 14
45 F 30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F
F 53 C 5C D C 2 70 C F C 5 4 45 F
FF F53 0C7 75C 8D 9C 92C C70 2C0 0F8 85C C5 A41 145 FF5 530
0 9 9 2 C A F C
F5 530C C75 5C8 8D9 C92 2C7 702 C0F F85 5CC 5A 414 45F F53 30C 75C
C C
30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8
66950
30 C7 5C8 D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75 C8 D9
5 7 4 3 D C
0C C75 C8D D9C C92 2C7 02C C0F F85C CC5 5A4 414 5FF F53 0C 75C C8D 9C 92C
functions.
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70
a. Sales
75 C8 D9C 92 C7 02C 0F 85 CC 5A 414 5F F53 0C 75C 8D 9C 92 C70 2C
a) Fixed.
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
a. Budget
D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75 C8 D9 92 C7 02 0F 85
b. Purchase
b. Uniform
a) Positive.
a. Standard
C9 2C 702 C0 F8 CC 5A 41 45F F5 30C 75 C8 D9 C9 C7 02 C0F 85 CC
b. Sales mix
b) Decreases.
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
70 2C F8 5C C5 41 45 FF 30 C7 C8 D9 C9 2C 702 C0 F85 CC 5A 41
a. Make or buy
b. Sales - profit
2C 0F 5C C5 A4 45 FF 53 C7 5C D C 2C 70 C F8 C 5 41 45
b) Semi-variable.
0F 85C C5 A4 14 FF 53 0C 5C 8D 9C 92C 70 2C 0F8 5C C5 A4 45 FF
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
b. Income Statement
a) Remains constant.
b) Profit exceeds loss.

5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F F53 0C 75C
a. Sales – variable cost
costs and fixed costs clearly.

41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F53 0C 75C 8D
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
4. Contribution is ___________ .
a. Material Cost Variance

FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
d. Increasing variable cost.

53 0C 5C 8D 9C 92C 70 2C F8 5C C5 A4 45 FF 30 C7 5C D C9 2C
b. Material Usages Variance

0C 75 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53 C 5C 8D 9C 2C 70
c. Reducing the variable cost

75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
1. In the long run, all costs are __________.
a. Increasing the selling price per unit

3. At BEP, both profit and loss is __________.

85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
(2½ Hours)

45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
5. The profit volume ratio will be reduced by ________.

FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
Page 1 of 4
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
point of time or over a period, will limit the volume of output.

2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A b. Increasing the sales and Fixed cost with equal amount
2C0F85CC5A4145FF530C75C8D9C92C70
c) Key
d) BEP
10. __________ decision arises when a firm is selling multiple products.
d) Zero.
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
2. As the units manufactured decreases, variable cost per unit __________.
c) Variable.
d) Contract
c) Negative.
d) Standard.
c) Marginal
c) Increases.
d) Cost Sheet
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
Paper / Subject Code: 85602 / Cost Accounting - IV
c) Balance Sheet
c) Plant shut down

d) Reduces to half.
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
c) Fixed cost – profit

Q1) a Choose the correct alternative and rewrite the complete statement (any 8)
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
d) Exploring new markets

c) Material Price Variance
d) Material Yield Variance
2C 0F 5C C5 A4 45 FF 53 C7 5C D C 2C 70 C F8 C 5 41
d) Fixed cost + variable cost.
0F 85C C5 A4 14 FF 53 0C 5C 8D 9C 92C 70 2C 0F8 5C C5 A4 45

85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14
7. _______ is the principle tools of planning and control offered to management by accounting
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F
6. If company uses only one type of material then following Variance cannot be found _______.
[Total Marks 75]
(08)
5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F

41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F5
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5
8. _________ costing technique is based on the assumption that all costs can be divided into variable
9. __________ factor is defined as the factor in the activities of an organization which, at a particular
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 3
53 0C 5C 8D 9C 92C 70 2C F8 5C C5 A4 45 FF 30
0C 75 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 7
D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75
C9 2C 702 C0 F8 CC 5A 41 45F F5 30C 75
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8
70 2C F8 5C C5 41 45 FF 30 C7 C8
2C 0F 5C C5 A4 45 FF 53 C7 5C D
0F 85C C5 A4 14 FF 53 0C 5C 8D
5 0 7
C A 14 F 53 C 5C 8D 9C 92
C5 5A4 4145 5FF F53 0C7 75C 8D 9C 92C C70
1 5 0 8 9 9 2
5A A41 45F FF5 30C C75 5C8 D9 C92 2C7 702C C0F
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85
41 45F F5 30C 75 C8 D9 C92 C7 02 C0F 85 CC
D C C
5 F 5 0 C 75 8 9C 92 7 2C 0F 5 C A 14
45 F 30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F
F 53 C 5C D C 2 70 C F C 5 4 45 F
0 9 9 2 C A F C
C C
30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8
9
8
7
6
5
4
3
2
1
66950
10
5 7 4 3 D C
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
For B
For B
For B
For A
For A
For A
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
Labour cost
Idle time
Material cost
1) P/V Ratio
Particulars
Fixed Cost
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53 Sales budget
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
Selling Price
Raw material
Direct wages
Budget manual
Direct Material
Break even chart

45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
Absorption costing
Sales volume Variance
Overhead ( 50% variable )

75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
Performance budgeting
Material Price Variance
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
Q2 From the Following information:

You are required to compute
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
is < 60 and profit earned is < 20 per unit.
2) Break even Sales in < and unit

4) Profit when sales is 20,000 units

j
I
Q1 B) Match the Following Any seven
The analysis of cost of 30,000 units is

E
C
B
H
G
D
A
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
OR
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
Page 2 of 4
3) Sales required to earn a profit of < 6,00,000

75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
5) Margin of safety when actual sales is 9,00,000

output
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
product

Functional
Direct cost
6,00,000
1,50,000
4,50,000
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
unfavourable
Change in price
2C0F85CC5A4145FF530C75C8D9C92C70
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
Responsibility centre

Graphical presentation
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
and standard quantity of sales
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
Implementation of budgetary control
Fixed and variable cost charged to the
60
80
80
Cost per unit decreases with increase in
100
250
300
Difference between actual quantity sold
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F
(15)
(07)
Per unit
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F5
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5
Q2 Company annually manufactures and sells 30,000 units of a product the selling price of which
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 3
(15)
(a) State which of the alternative sales mixes you would recommend to management and why
53 0C 5C 8D 9C 92C 70 2C F8 5C C5 A4 45 FF 30
0C 75 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 7
D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75
C9 2C 702 C0 F8 CC 5A 41 45F F5 30C 75
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8
70 2C F8 5C C5 41 45 FF 30 C7 C8
2C 0F 5C C5 A4 45 FF 53 C7 5C D
0F 85C C5 A4 14 FF 53 0C 5C 8D
5 0 7
C A 14 F 53 C 5C 8D 9C 92
C5 5A4 4145 5FF F53 0C7 75C 8D 9C 92C C70
1 5 0 8 9 9 2
5A A41 45F FF5 30C C75 5C8 D9 C92 2C7 702C C0F
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85
41 45F F5 30C 75 C8 D9 C92 C7 02 C0F 85 CC
D C C
5 F 5 0 C 75 8 9C 92 7 2C 0F 5 C A 14
45 F 30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F
F 53 C 5C D C 2 70 C F C 5 4 45 F
0 9 9 2 C A F C
Z
Y
X
C C
Jan
Feb
30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8
July
May
June
66950
Nisha
Binny
April
5 7 4 D C
Brinda
3
March
Product
Months
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
Units
8,000
information given below:

40 kg
30 kg
50 kg
Additional Information:
12,000
20,000
3,40,000
3,60,000
2,60,000
2,40,000
2,80,000
2,50,000
3,00,000
Sales(<)
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9 Quantity
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
(b) Sales Price Variance

(a) Sales Value Variance

Alternative Sales mix
(c) Sales Volume Variance

75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
Standard
<
14
12
10
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
6
8
1,80,000
1,60,000
1,60,000
1,20,000
1,90,000
1,40,000
1,80,000
10
2) 6000 units of product B only
Price Per Unit

4. Delay in payment of wages ½ month.

Type of Material Standard output 100 units
Q3 From the following information calculate:

85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
OR
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
Page 3 of 4
Units
Price per kg <.
10,000
16,000
24,000
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
26,000
28,000
30,000
36,000
28,000
32,000
24,000
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
3. Credit purchases are paid regularly after one month.

(d) Sales Mix Variance
Purchases(<) Wages (<)

2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
1. 10% of the purchases and 20% of the sales are for cash.
760
630
Actual
1050
month following sales and balance two month after sales.

(e) Sales Quantity Variance
2C0F85CC5A4145FF530C75C8D9C92C70
3) 5000 units of product A and 3000 units of product B
1) 5000 units of Product A and 5000 units of product B
<
Quantity
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
15
12
11
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
30,000
28,000
24,000
25,000
20,000
18,000
15,000
Q3 From the following data of X ltd calculate all the Material Variances
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
Price Per Unit
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
7
8
9
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
Overheads(<)
Actual output 2,000 units
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
Fixed overhead are 1,00,000 and variable overheads are 100% of direct wages.
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F
(15)
2. The average collection period of the company is 30% in the month of sales, 40% in the
Price per kg <
5. Sales commission of 1% of Total Sales is to be paid in the month following actual sales.
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F5
(15)
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 3
(15)
53 0C 5C 8D 9C 92C 70 2C F8 5C C5 A4 45 FF 30
Q4) Prepare a Cash Budget of Kedarkantha Ltd. for April , May and June 2019 from the following
0C 75 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 7
D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75
C9 2C 702 C0 F8 CC 5A 41 45F F5 30C 75
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8
70 2C F8 5C C5 41 45 FF 30 C7 C8
2C 0F 5C C5 A4 45 FF 53 C7 5C D
0F 85C C5 A4 14 FF 53 0C 5C 8D
5 0 7
C A 14 F 53 C 5C 8D 9C 92
C5 5A4 4145 5FF F53 0C7 75C 8D 9C 92C C70
1 5 0 8 9 9 2
5A A41 45F FF5 30C C75 5C8 D9 C92 2C7 702C C0F
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85
41 45F F5 30C 75 C8 D9 C92 C7 02 C0F 85 CC
D C C
5 F 5 0 C 75 8 9C 92 7 2C 0F 5 C A 14
45 F 30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F
F 53 C 5C D C 2 70 C F C 5 4 45 F
0 9 9 2 C A F C
C C
30 7 C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8
2019.
66950
5 7 4 3 D C
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70
Rent
Sales
Units
Profit
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
Salaries
Capacity
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
Fixed Cost :
Depreciation
Direct Labour
Variable Cost :
Direct Material
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
Direct Expenses
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
(a) Cash Budget.

Semi-Variable Cost :
(d) Flexible Budget.

45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
(c) Labour Variances

FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
(b) Absorption costing

Q5 Write short notes (any three)

Maintenance (60% Fixed)
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
(e) Plant shut down decision

Power & Fuel (50% Variable)

2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
?
?
?
?
?
6. Delay in payment of overheads ¼ month.

(<)
b) Explain Cost-Volume Profit relationship?

5000
5,000
6,000
20,000
12,000
12,000
Amount
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
OR
OR
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
50%
Page 4 of 4
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
___________________
?
?
?
?
?
?
?
?
7. Cash balance on 30th June, 2019 may be assumed to be
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
30
(<)
Per Unit
2C0F85CC5A4145FF530C75C8D9C92C70
Q5 a) Distinguish between Budgetary Control & Standard Costing.

85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F 53 0C
<26,500.
45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5 0C 75 8 9
8. Machinery worth < 167300 will be purchased in May 2019 in cash.
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 30 7 C8 D9 C9
?
?
?
?
?
?
?
?
?
?
(<)
70%
15,000
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C 75C 8D 9C 92 70 2C
Amount
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 75 8 9C 92 C7 2C 0F
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8 D9 C9 2C 02 C0 85 CC 5A
(15)
(07)
(08)
?
?
?
?
?
?
?
?
5
85 C A 14 5F 53 0C 75C 8D 9C 92 7 2C 0F 5C C5 A4 14
30
Q4) Prepare the Flexible Budget at 50%, 70% and 85% capacity level with per unit and also
(<)
CC 5A 41 5F F5 0C 75 8 9 92 C7 02 0F 85 C A 14 5F
(15)

Per Unit
41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F5

45 F 30 7 C8 D9 C9 C 02 C0 85 CC 5A 41 5F F5
FF 53 C7 5C D C 2C 70 C0 F8 C 5 41 45 F5 3
calculate ,total cost and profit from the following information of OSM Ltd for the month of March
53 0C 5C 8D 9C 92C 70 2C F8 5C C5 A4 45 FF 30
0C 75 8D 9C 92 7 2C 0F 5C C5 A4 14 FF 53
75 C8 9C 92 C7 02C 0F 85 C A 14 5F 53 0C
C8 D9 9 C 02 0 85 CC 5A 41 5F F5 0C 7
D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75
C9 2C 702 C0 F8 CC 5A 41 45F F5 30C 75
2C 70 C0 F8 5C 5A 41 45 F5 30 75 C8
70 2C F8 5C C5 41 45 FF 30 C7 C8
2C 0F 5C C5 A4 45 FF 53 C7 5C D
0F 85C C5 A4 14 FF 53 0C 5C 8D
5 0 7

Tybaf Sem6 Ca-Iv Nov19

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C A 14 F 53 C 5C 8D 9C 92

C5 5A4 4145 5FF F53 0C7 75C 8D 9C 92C C70

b) Profit exceeds loss.

a. Sales – variable cost

costs and fixed costs clearly.

a. Material Cost Variance

d. Increasing variable cost.

b. Material Usages Variance

c. Reducing the variable cost

a. Increasing the selling price per unit

0F 85C C5 A4 14 FF 53 0C 5C 8D 9C 92C 70 2C 0F8 5C C5 A4 45 FF

41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F53 0C 75C 8D

5. The profit volume ratio will be reduced by ________.

point of time or over a period, will limit the volume of output.

41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F53 0C 75C 8D

c) Plant shut down

D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75 C8 D9 92 C7 02 0F 85

d) Exploring new markets

0F 85C C5 A4 14 FF 53 0C 5C 8D 9C 92C 70 2C 0F8 5C C5 A4 45

5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F

Break even chart

Overhead ( 50% variable )

Q2 From the Following information:

is < 60 and profit earned is < 20 per unit.

2) Break even Sales in < and unit

4) Profit when sales is 20,000 units

The analysis of cost of 30,000 units is

3) Sales required to earn a profit of < 6,00,000

5) Margin of safety when actual sales is 9,00,000

D9 C9 2C 702 C0 F85 CC 5A 41 45F F5 30C 75 C8 D9 92 C7 02 0F 85

41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F53 0C 75C 8D

5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F

information given below:

(b) Sales Price Variance

(a) Sales Value Variance

(c) Sales Volume Variance

Price Per Unit

4. Delay in payment of wages ½ month.

Q3 From the following information calculate:

3. Credit purchases are paid regularly after one month.

C9 2C 702 C0 F8 CC 5A 41 45F F5 30C 75 C8 D9 C9 C7 02 C0F 85 CC

Purchases(<) Wages (<)

month following sales and balance two month after sales.

5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F

(a) Cash Budget.

(d) Flexible Budget.

(c) Labour Variances

(b) Absorption costing

Q5 Write short notes (any three)

(e) Plant shut down decision

Power & Fuel (50% Variable)

5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F F53 0C 75C

b) Explain Cost-Volume Profit relationship?

Q5 a) Distinguish between Budgetary Control & Standard Costing.

5A 41 45F F5 30C 75 C8 D9 C92 C7 02C C0F 85 CC 5A 414 5F

41 45F F5 30C 75 C8 D9 C92 C7 02 0F 85 CC 5A 414 5F F5

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