Stee-eT-c)

Q-4 The tllue?ng hrahon tor 6 montha h obtafrad

rrom a oompo
prtodueffon
Month CUnttn) (hka)
5000

Aguot 6500 632 50

Septemben5900 50550
Ootober 4R00 (Lo) 44200

November x#100;(Hah) 59150

Deembert 5800 50000

Regured!
AgertRon vantable 0ont per unt and Total Fned eont
i)
ol o
Unde rt Hfoh-Lous method . -s6)
tHere

Hiyhent aetR level, X, =100

Lowent atPty level, x = 400

00nt at lousent aottvtty levelYa =41200
 per unH

34460- 60043200
41004200

- 55 Tk pert unf+

hojhent acttvty level -(y"e per fy

an
.fnod oot = Cot ot
Level)
02F8- Y(5:5X X)
00008
54450- (5.5X7300),

vortfatle aogt per unt and Total fd eont

) Apnerrtan
undort LeD(Ot - 5quare method .

P-T0
 NO oun dx =x-590d d n mined cort
Mon-th prodused dy =y-50550 d dy
(Y)
July 5000 900 81000045600 -4950 4455000
August 6500 SO0360000 F3850 33004920000
Septembert 5900 50550O 5
Ootober 4200 -JTO0 oR890000 419001-93501 45295000
54150 6600 792000o
November A00 1Q00 A40000
50000 550 55000
Decembert 5800 - J00 10000
Sddy= 20305000
Tota ~ 55A0000
30305000
unßt ZdX dy = 5.5Tk.
. Varable c00t DpI 5dx 5510000 per unt

where, aetfot
Yatbx Y=total mfued oont (HEheot
a= Fined aoot ("ToBal)
Vona ble. oort
eont per un+
5t150
Tota Ffued eoot = (5:5X4100)
b=
AettuAy level (HghontaelfvPty
= 8100 Tk.
X= tevel

total coot
0090 productYon ? 7000 unita
) what soul d be the
00060
were produecd 9 0000
-Total #aed cort t vanfable eont
Total cont produetion per un4 x
H000
e(18400 + 5.5X000) Tk
56600 Tk.
 ) Houw usould. APkerten ttte tetusen ite
and manogmont aoouirtrp -6)
hano?a 0caountfog 6

Monggemat Aourting Fnanefa Hocoutg

he. oooountfhg oyatem Aourt'ng Pa an hßot vmatlon ppe
uoh?oh mBortmatfon ane orur
onn 00mmunfeoten the eonomie xtile
prengrted. anà nupplfod to
opproptateevent ot an organ?eotfon to extile
monogement Pn Terr

MOnner t0 openote buoine rterented wsernN nting

,000
netig and eioorty
Aporla are preparea or Reportto are propored ort s th

iternal ond ewterona arn only an

s 12

Need. nãt ollow GAAPt0 ryin

ity
preparte. raporio priepoe Rironafd pepert:
atemonta.
(4) There fo no pronerobed here Pn pranenbed tom
Gorm o rePorta oft raporta.
Hon a nirong uture
orfertotor port -tanacfom.
 manoqement AeourH

regfrad odoto. ore. omphoalaod.

rregred.
Not mondotory tor etenna| ) Nondotorçy Bor Qvrlernal raporto
reporto
BTherte fo no opeoAPe period ot ) Finono?a reepereta ntatomonto
-Pme gort preparrg ruportrane prepated amaly quarterly

rremain

An cont Po a obn+ 4hatyarfog Po total,n dret

Avanfable. oon
proportfon to ahangen i the leuel ot botfvit. Butvanfablo aont
por unß usl roman eome te Aor1d lenn ot hous many
arie. manutoatured.. That meona the to tot) or ngreanen
on the. numberg o una produoodfnorteape. and deersane
0nhe. numbor t unt0 doereNe. owevert the perr unit
 vamfable ont emotno anod boooune Ho ealeulcted
b9 detaig the tolal vonfable. oost ty tto numbor og

For cuomple, a octory prroducen 100 wteo , and

he. total varoble. ont Po $500,the port untt vanfablo
oooQot wsould bo. 00
o'dg eto, the total
vorroble. e0rt may îneroose to. A000, but he per
unt vorPoble. Dot t9ould. otfl be. $
1000/200 $5 Pert
wtdaet that mean Rfued pert unft vontable opnt:
Ihfo happonn beeaune the. Nanfoble. aont per unit Po a
a oQut ot the wlatfonoh?p betuo een tho oial vono
aleot ond -he humbert oit untta produee a, atd
 (T

o) Fnplan the

50
Potorvn ottbn, and. tupeo ot docfhon token by them 6)
Avo? Unrn ot oee outfg inortmatlon ore mafnly
fuso typen
i)Iertna) Uner
-marketng mangger
-prodae-tfon 6uporvfhon
- FRnanoe reetor

reople fnvalved diretly in doy to dg sottuy

0n organf>rifon arte. cal ed. irtenal uner
f DeoPafon taken by the mome on
whelhert -to loage ort buy egupment or to teep the
a' od egufpnant ond ofnply keep epatrfg Bt
hoy aloo daide ohot producto ot oertwfeen to
produee and hous much ot cach to supply
do?de on the pr?ee to Chorge
 Uton o knoug hous much t eoh to aupoly.
) Evtertnal uner people usò rko bor on ortaanfaaion

hkorm tion-They oon bo

nvestort
- pronpetfue Prventor
Orotftoro
- Tan authorffes

Ryquletery agenaten
Cuntomarun
-Lobor unfom
Fconome planmern
0ompetHorn
Deotoiona taken by them are an o
uhere. +o Baveat thefrt money uy
- Heofdo

ontoblPoh he termo and ondP4Pom

DecPdo to
 Di ly opentotton al deofrforn bueh on budgeting
a o0tol and renouroe. alooolPon

- Ton ototog en and plamna daofoibm

-foonomio eofnfon Rtrefenty anà eteatfueg
 00 matato
Dârect,
Ginetorg
Total Fuolond oothse
Salary pnPme.Joks Dfrecthber
pousort -ronoe. InRenrt overthoad Foet
oy Dirtecf Raus Raus Opontng
1aht
eartnd Qutonee.
pepre tIndreet olonfhg Net Q-8498-y
ot
usagen supertvPnorn matorPol, metenßlopurehane
out
Fnelatofatfon aoriory 8took
oe
on now PoulorunParl 0ot
overhe ad on 00648 unod malefalovaflable ot
moehne Ca5\,000- rauo
mochinebufldna atatement
monh?ne bdtto
% as an în
malernPalo30200 y2
aa-torty produetonnventory Aor 2000') Ruhan ReeRa
g0000,200 uno
orthe
oodl
Compon
3000 5000 20000 S0,000 D8
0000 A
4000000 3
00LFXE)
geart
22
00 end
000
Dea-
31nt
|137000
00 302000 0000 ,323000 Tlo4a)
0008nda
R01C

S: eme Inst nt
ter 1ve to le ing
 Dartt'oulars Sub04o) Teta)
-Tota) Monkatuntgg oontox 41390 00
A5/300
openrg w i p n a 4200
clorra,
maruanotured/
Total aort o# A00dn
14400
9100

4)58/400
-Total oont
Sallingdverhand
Salen 00mmPoorn Q000

Dad debto 4000

100,000bt
AdvertfangA penne
A Q6000
Total selfng 0vertho ad 4inj (e
564400
235600
cH) prott (Salen -ogot salen)
calonaf
Total Gol e 200000

oro
 6 Everq ócdort

Ste- aT-2

sla) The Modnn eompang overhoad

banta ot drtation 6ummanY
par-foulan Dintnfon ToBa]| Tk Dept-A Dept-g Dpt-
Supernvinlon No.o 000
Degt
Dopt

Sorker 1200 800 600 00

Repaîr ot 'financia
Aren
200m
450 330 210 A50
Rent Araa Q000 460
costs
550 450 250 I peran

luding
Value
power 540 360
e peru
10

911 Aroa 45 55 45 25
Jnouron 300 I50 60
on tok stook 90

Jndfrutt ogeoTotal wogea10000 000 3000 9000 A000

dtront modoral Valu e H,

In DRrart mot 5000 2500 A500 J000

Jnaiet-nga
Depric?alfon on 900 360 130 90
plant Plant
500 3.00 Q00
to the empogdnvolue ot stoek Q095
25400 40105 435 5465
Tota Tk.
A(6) BAses of Primary Distribution Commonly Used:
i. Area occupied: On the basis expenses relating to accommodation such as rent, rates
and taxes, etc. are primarily distributed.
ii. Capital values of respective assets: Repairs and insurance of buildíng, plant and
machinery, depreciation of building, plant and machinery etc. are distributed on the
basis of capital values of respective assets.
iii. Horse power of machines: On the basis, power cost is distributed. When the hours
of work in different department vary widely, the basis should be Horse power.
iv. Light points and wattage: Lighting expenses, i.e. electricity is distributed on the
basis ofnumber of light point:
V, Number of employees: On the basis, canteen expenses,
time-keeping. First aid etc.
are distributed. Emplovee's liability insurance is also distributed on this basis.
vi. Production hours of direct workers: Works management expenses, general overtime
expenses and most of the general expenses are suitably distributed on this basis.
Vii. Technical estimates: Some expenses are distributed amongst the department on the
basis of technical estimates. For examplc, steam charge.
 ho annuol

Provot Brend kartor Last

Stote Ledaer, ( Vundert LIFÓJrothod')
Dote portfauarn Reolopt cijg Balanee (brTTO TTO)
tun Rate ValueRamarK
(TK) (Tk)
moyoenfng
Calaneo T50 3450
mo purehaned 9600 3450
150 1
g600
moy purohone d 1000 6000
50 2450
0030F 1900 9600
J000 GO00
Tonued A0006
6000750 3750
1760 980 8
7840
maypurchonedJ50o| 0500 50 34 50
9 980 4840
|500 0500
purte honed 1600 6 9600 3450
10 980 4840
I0500
9600
13006) 80050 3450
980 1840
15 I500 A0 500
300 6 1800

6 1000 450 3+50

moy Roturn 00 T840
A500 A0500
500 3000
may purchone. 800 6400 750 34 50
94 980 T840
A500 0500
500 3000
860 6400
Date portfulorn Dalanoo
boo

moranoker8 T505 3750

9808 840
4500H J0500
|3000
8008 |6400

mo 00505 450
Lart
Choriag 0004
9808 4840
I500 6 10500 rate
50 63o0
6 appfeahe
0004 H00 5600
0001
k

00404

0030 0031

003

0021
00 008
0002
 Course Name:Cost and Management Accounting
Time: 50 minutes

) Storre led ge rt and bn

Carnd are Some- Do Aou agrae usth
4hRo ototemort Shous orsqumart fn tavor ot &0urt
Hourt 0nuser
D Sstote ledger and efn Card ane not same. Thore

0ome dHRerenen botuoeen them "They oane

Bin Catd Stone ledger
BRn Card n just only a cortroll ut stone lodger Pra aeeourtng
proconn o invortor proeenn t înventory
Herte only the quant/nomber ot|Here both number and value
in0uod ort toofepto ae
A00do Roouod
npeafiied.
Hfo matafnedby the otore (3
keopert. 4he aacpurtant
AH Ro kept ushere dooa mont
H fo kept whene gDodn are
ot a000urto are kept
kept
BPn Qartdn arte uod n ore

Hrecondo only -the guonty refeved61t reeondo unt prfeo. and total
Panued and. balane. and net the pnfee Nalue. ot matenfa In
Bfn oardo ane kept Rn ooren alon9 Sore lodgors oro kept outnPe
th matertal 4he torQ
 mateno ) another fn )Tnent n 4Pme.
nommal
TPme Tme TRrne a Norna 3)
movng
taken lont tontproduotfon w 4me
Wortke( not hPoh Pmedle Noma)
fmeTdleDIRberrenee
in
on fn rom Cauned. ara Ro
fnotusotng
movemet ort and un
ru one by wotk ovodable, o
Po that h betuseen
et iob tfne
fon n
o# bor to enron- horco
lont rt dle notmal
h
haemport
rtenutng
oR era)mot mach?rery -thrtough manutaetuQ. h 4Pme.
baflurre o& Connected
partaBoliolemecko me the Cawsed Abnotmal Abn dle
wohh ormal
usgrk tme
on ort ot due by the. utth
pousern Rofdle. Tdle and
turther Pn through ongneeru breakd
to Pme, the not
fmeagoPrro. abnotmal
prrodueffon, Qupp
the \ont aagouaeQuned
totheort
ouon Inthot
pro obneneg lack Pnetteng thogh
ot by Pale
asnag at outne ort
0
 Normol tAlo
Idle 4Pmo Abnorma) fdle med

vetone o% mhor om? dentoaetert domago ete

porooa\ needt0-broako te
 Gfen thot,
Standard 4me Hor Orodurton= g hourg
Atual tme. taken by the. worker =5 hourn
Tme. Sove d (s-5)=2 hourn
Hourtly rate ob uwogen =- Tk. 44
Bonuo 50% ? 4Pme, oved.

dtenentte method
Stondard tme
X100
AHual 4fme

xs00% = 160%
0008 5 0001 0090F
NA5o (ERRAPont wortken)
0002 00a
Neus tate 6% usS ge = 4 XI251. = 5.Tk. perr hour and bAN.
50Y.
bonun on me. rate.

Total wage= Normol sage at neus rote. t Bonus

= (5x 5 )t (5x4)X 50%
25+A0
=35 Tk.
 5880Tk
1otal uoAge
rate oh catinng (perr hour) = Tota) eheetfuehourt
.: deote

=Tk: 7 hou
per hourr
) Tme rate methodo
ruate ot wogen)
Total uwage0 =CAetual 4me akenX Hourly
(5x4)
Tki20
(20x)4X)= Tk.3360
us0900 (Pe4r uoceK)
Total Q0 =4 Tk per hour
rate ót earnna per hour z
Efaeetfve

N) Hal oey plan 3 50%x (Tma

takeh X hourly rote)t 5oved
= (Aetual fme
To-lal oaen xhouny nate)
t 50o (3hoX 4
= (5hoX4)

(2604x4) 4368Tk.
otal wag eo or week =
 Rouwan plan khet knal
Telal ogeo =(Aetuol fRme Aaxeny hosanyy nteyt
"Tme Soved x(octual 49me y
Gondornd 4?me Terne rate)}

-(5x4) fx(70}
+

U0dTk. 4620