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Sr, No. of Question Paper z 4027 E

Unique Paper Code 22411401

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Name of the Paper Cost Accounting .o (
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Name ol the (l ourse B.Com. (H) CBCS *
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Semester IV
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f)uration : 3 hour M aximum Marks :

Instructions for Candidates

1. Write your Roll No. on the top immediately on receipt of this question paper.

2. Attempt all questions.

3. All questions carry equal marks.

4. Use of simple calculator is allowed.
5. Answers may be written either in English or Hindi; but the same medium should
be used throughout the paper.

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4027 2

1. (a) Enumerate the practical difficulties involved in instalring a costing system in

a manufacturing concern. (7)

(b) Keshav Ltd. Manufactures picture tubes of T.V. The following particulars
are available for the year 2022.

Average monthly market demand 2000 tubes

Ordering costs {200 per order

Inventory carrying cost 20o/o pet annum

Cost of tubes t260 per tube

Normal usage I 00 tubes per week

Minimum usage 50 tubes per week

Maximum usage I 50 tubes per week

Re-order period 6-8 weeks

Compute the following :

(i) Economic order quantity

(ii) Re-order Ievel

(iii) Maximum stock level

(iv) Minimum stock leVel (8)

OR

(a) From the following transactions, prepare a store ledger account for the month
of July 2022.
4027 . 3

July i Opening stock 200 units @ 45 per unit

July 4 Purchases GRN-574 150 units @ 46 per unit

July 5 lssued SR-220 100 units

July 10 Purchases GRN- 578 200 units @ 46.50 per unit

July 20 Issued SR-223 140 units

July 25 Purchases GRN-560 150 units @ 48 per unit

July3O Issued SR- 224 150 units

July 3l Return of l0 units purchased on July 25.

Find out the value of stock as on 31" July 2022 if company follows perpetual
inventory method by FIFO. (7)

(b) Distinguish between :

(i) Sunk cost and Out-of-pocket cost

(ii) Opportunity cost and Imputed cost

(iii) Controllable and Uncontrollable cost

(iv) Variable and. Fixed cost (8)

OR

2. (a) An employee of ABC Co. gets the following emoluments and benefits :

(i) Salary {25,000 pm

(ii) Dearness allowances :

l" ?10,000 of salary t4.000

On next <10,000 of salary t I ,000
On balance of every t 10.000 {5,000 or part thereof

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4027 4

(iii) Emplo-ver's contribution

to provident fund 896 of salary and D.A.

to ESI 4%o of si,alary and D.A.
-
(iv) Bonus 2Oo,L of salarv and D.A.

(v) Other hllowances (.Z,/z)perannum

A, an employee works for 2000 hours per annum. out of which 175 hours
are non-productive but are treated as normal idle time. You are required to
find out eff'ective hourly cost of A. (5)

(b) X furnishes the lbllowing data related to the product red's manufacturing for
May 2022.

Stock of raw material as on 1" May t6s,000

Stock of raw malerial as on 3 1', May {91,000
Direct labour ch arges t64,500
lndirect labour charges (56,400

Pu rc hase of raw materials {45,000

Freight inward < 1 5,600

Other expenses on purchasgs < 12,500

Freight outward { 10,500

Advertising {28,000
Sale ot scrap t 1 ,500
Office rent and rates t54,000
Commission on issue of shares <6,000

Goodwill written off <8,000

Tran s fer to general reserve < 10,000

4027 5

Other direct expenses t 15,400

Advance income tax ? 1 7,500
Depreciation on

- Plant <22,8sO
- Office furniture . t11,000
Stock of fin jshed .goods as on l,r March t66,000
. Stock of finished goods as on 3 1" March (54,600

Manager's salary t48,000

(manager's time is shared berween facrory and otTice in the ratio of 20:80)

Prepare a cost sheet for the month of May 2022. (I0)

OR

The contract ledger of M/s Solanki and Sons showed the following expenditure
on account ofa contract on 3lst December,2O22:

Materials (2,10,000
Wages t2,93,000
Plant t70,000
Sundry Experises t 15,000
Establishment Charges t10,000

The contract was started on I't Jan. 2022 and the contract price was ?10,00,00'0.
Cash received on 4ccount to date was <4,80,000 representing 80yo of work
certified, the remaining 20%o being retained until completion. The value ofplant
on 3l st December, 2022 was (20,000 and the value of materials in hand was
(6,000. The cost of work finished but not certified on the said date was (50,000.
Some of the materials costing t20,000 were found unsuitable and were sold for
?16,000 and a part ofthe plant costing t5,000 unsuited to rhe contract, was sold
at a profit of t 1,000. In prder to calculate the profit made on the contract to 3 I't
December 2022, the contractor estimated further expenditure that would be
incurred in completing the contract and took ro the credit ofprofit & Loss A/c

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4027 6

for the year that proportion of the estimated net profit to be tealised on the
contract which the value ofq,ork certified bore to the contract price. The estimates
of further expenditure were as follows :

(i) That the contract would be completed by 30th June, 2023.

(ii) That a furthcr sum of {3t1,000 would have to be spenl on the plant and the
residual va-lue of thc plant on the completion of the ccntract would be
{ 11.000.

(iii) That matenal in addition to those in hand on 3l st Dec., 2022 would cost
1,00,000 and that further sundry e-r(penses ol {7,000 u'ould be incurred.

(iv) Thosc further wages^ for the completion of the contract, would amount to
t I .(t9,900.

(v) That the establishment charges would cost the same amount per mooth as in
the p rc\. ir)us year.

(vi) That t18,000 r,v'tjuld be sufficient to provide for contingencies

Preparo contract account for the year endcd 31st December 2022 and show the
calculation of the amount to be credited to the Profit & Loss A/c for the year.
Also show how the relevant figures would appear in balance sheet as on 31"
Dec.2022. (15)

J (a) Ats Ltd is a nranutacturing company having three proCuction departments, A,

B and C and tu,o service departments X and Y. The overhead departmental
distributic'n summary is as follows :

Dcpartments

A ti C Y
Total overhead as pcr
Primary distribution 6.300 7,400 2.800 4,500 2.000

A technical asscssment of the apportionment of cxpenses of service

dcpartmcnl s is as undcr:
4027 7

A B C x Y

Service Deptt. X 40oA 3|iyo 20% 109,;

Service Deptt. Y 30% 30% 20% 200,^

Prepare a statement showing re-distribution ol service department's expenses

to production. (5)

(b) 'Greater the stock turnover more efficient is the stock policy., Elaborate
with example. Also distinguish betw!.en slo*,, non-moving and obsolete
materials- (5)

(c) Describe the procedure for purchase of material. (s)

OR

(a) The costofa machine is t3, 30,000 and it hai an estimated scrap value of
t30,000 at the end of its estimated eft-ective life is l0 years. Annually the
machine u,orks on all the 365 days at a rate ol8 hours every day of which
120 hours p.a. are consumed by maintenance. About liTth of thc total
'productive
time is consumed in setting up the machines.

Various costs relating to the working of the machine are as follows :

(i). Two units of power are consumed every hour at the rate of (7 per
unlt

(ii) Monthly cleaning and oiling. expenses for the machine is t 1 ,400.

(iii) Annual maintenance of machine amounts to t14,000.

(iv) Three operators combined together control operation often identical

machines and each oi them gets a monrhly salary of T 10,500

(v) Annual <lepartmental overheads apportioned to the machines' are :

fixed: (27.400 r ariable: {6.1.000

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4027 8

Compute machine hour rate in each of the following cases :

(i) Setting up time is regarded as productive but power is not consumed

during setting up time.

(ii) Setting up time is not regarded as productive but power is consumed

during setting up time. (12)

(b) Explain cost, expense and loss with example. (3)

4. Shanker Ltd. has promised a contract to run a tourist bus on route covering 30
km. He buys a bus for {20, 00,000. The effective life of the bus is 10 years with
a scrap value of t5,00.000.

The annual charges for the bus insurance <60,000

Annual road tax <30,000

Monthly garage rent { 1s,000

Salary of driver t6,000 pm

Salary of conductor (two conductors are engaged in one bus) {6,000 pm oach

Repair charges t10,000 pm

Office expenses t800 pm

Petrol and oil cost is {5 per km.

Normal capacity of passengers 50

Bus occupies 70% of the capacity and is expected to run 5 round trips during
20 days in a month..

In addition of above, driver and conductors are entitled to a commission of 5Yo

on takings. Calculate total takings and passenger fare per km, allowing l5%
profit on takings. ( 15)
4027 9

OR

The following data are available in respect ofprocess I for March 2023 :

(i) Opening stock of work in progress: 800 units at a total cost of

t4,000.

(ii) Degree of completion of opening work in prbgress.

Materials 100%

Labour 60oh

Overheads 60%

(iii) Input of materials at a total cost {36,800 for 9,200.units

(iv) Direct wages incurred <16,740

(v) Production overheads t8,370

(vi) Units Scrapped: 1.200 units. The state of completion ofthese units was:
Materials IOO%

Labour 8U%

Overheads 80o/o

(vii) Closing work-in-process: 900 units. The stage of completion ofthese units
was :

Materials t00%
Labour 70%

Overheads 7o%

(viii) 7"900 units were completed and transferred to next process

(ix) Normal loss is 8% of the total input (opening stock plus units put in)

(x) Scrap value is (4 per unit

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4027 10

Prepare :

(a) Statement of equivalent production,

(b) Statement of cost,

(c) Statement of evaluation using the FIFO method and

(d) Process account. ( 15)

5 (a) ABC Ltd. has turnished.the following information fiom the financial books
for the year ended 3 I " March 2O22.

Particulars Amount ({) Particulan Amount (t)

Opening stock (500 I Sales 110,250 unitsy 28,70,000
I

units at { 140 each) 70,000 lC losing stock (250

Material consumed 10,40,000 at {200 eerch ) 50,000

lunits
Wages 6,00,000 Interest 1,000

Factory overhead 3,79,000 I R"rrt .eceived 40,000

A&ninistration 4,24,000

overhead

Selling expenses 2,20,000

Bad debts 16,000

ftehmtnary 20,000

expenses

Net profit 1,92,000

29,61,000 29,61,000

The cost sheet shows the cost of material at {104 per unit and the labour
cost at t60 per unit. The factory overheads are absorbed at 607o of labour
cost and administration overhead at 20%o of factory cost. Selling expenses
are charged at {24 per unit. The opening stock of finished goods is valued
at {180 per unit. You are required to prepare
4027 ll
(i) A statement showing profit as per cost accounts for the year ended
3I".march 2022.

(ii) A statement showing the reconciliation ofprofit as disclosed in cost

accounts with the profit shown in financial accounts. (9)

(b) Explain the treatment of following items in cost accounts :

(i) Packing charges

(ii) Research and development cost.

(iii) Royalty and patent fees (6)

OR

' (a) Write a note on :

(i) Methods of absorption of factory overheads.

(ii) Activity based costing approach (5x2:t0)

(b) Pass journal entries in the cost books (integiated and non-integrated system)
for the following transaclions.

(i) Purchase of raw materials (5,00,000

(ii) Productive wages paid t3.52,000

(iii) Ivlaterial issued for repairq. t45,000

(iv) Office expenses paid {72,000

(v) Stores issued <54,000

(s)

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Stock of raw materiaI as on 3l "' May <91,000
Direct labour charges 164,s00
Indirect labour charges (s6,400
Purchase of raw materials (45,000
Freight inward {15,600
Other expenses on purchases t 12,s00
Freight outll'ard < 10,500
Advertising <28,000
Sale of scrap <1,500
Oflice rent and rates t54,000
Commission on issue of shares t6,000
Goodwill written off f 8,000
Transfer to general reserve t10,000
Other direct expenses t 15.400
Advance income tax ? 17,500
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-Office furniture t11,000
Stock of finished goods as on 1" March t66,000
Stock of finished goods as on 3l'' March ?54.600
Manager's salary t48,000

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Errrt *d trrr$ d rmr <104 yR {H-{ *t

yR {+c <ntfr tt
ryq Errm ?60
6'{qr+ + sqRqq o1 "rq drrrfl * oo z *t nrnsr + sqfuq A q'rt€r} d aprr
* zo?i, vt wefikfr fr'qr vror tr ft-fr s{ z:a ch qF{ + ft€rE * frqr vnr
*
tr *qn qrs gtsr& rdta an re ileo ch cfte +t
src-q) ffi q'd d srs{c-*flr i
(t; rd zozz a] rqrq s{ * fts fftil €r+ * qw anr qaf+ qrflr Fflur
sr

(l ) ffi rrni { anlq .rs dr,{ * w arrrr rqrd} fr y-6e ftV rrs drq * qcrurr
ql <r[*erdr frq<srr (s)

(o) ema qrd t' ffifur ti 6 sq-qn a1 qrsr dfus:

(i) qturr{Fn

(ii) r-{ftnr *r ft-+rs arrrcr

(il) g1r q& *€ (c)

'fqoa

rll
(r) ffifra rt v*' *e fttus:
(i)ffi ffi$* rqsilqvr*dft*r
(ri) ffifre sIErRil drrm ftrkq ffiur (s,z =to )

(E) ffifud +{-+{ + fts drrrd cM (\'*5-fr flt t(-\#5e yqre) + !r+d
cfrkql q( dilRql
(i) e-.+ qa d Et? {s,oo,ooo
(ii) rerca ru-qt w 1rrcrq r3,s2,ooo frqr rrqr

(iii) vr<o + fts Erft qrrff ras,ooo

(iv) mrqfdc Erq 6r yr<ra ozpoo fr-ct rrqr

(v) dttrt rsapoo (s)

( 10,000)