(This question paper contains 20 printed pages.] 669 Tine Your Roll No. .. B.Com. (Hons.)/ i c Paper IX ~ COST ACCOUNTING (Admissions of 2004 & onwards) 3 Hows Maxima Marks Utrite your Roll No. ou the top inumediately on receipt of this question papery Note 1 arereR, 1997 ad = 6.00.000 % wa fier ai 31 wd, 1998 ww faefefer aa ay a:609 ‘is aft (2) ver % frifia anat 7.500 aa aa ws arnt 52.500 wae 30.000 wat 3.000 pantie anh A ABT x 120.000 @ faa a eterna 3/4 meme wet Bah 1998590 fae Ba -Ba eT Re aft (2) wa 3 Pifta caret 1.35,000 mated 60.000 wera we 6.000 afi & Bre | ss, 1998" Falfts festa waa A aA 21.20.0001 ad Ree afftaa wate a at aft = 3.30,000 Tt, feat 75% Wa RA 31-3-99 wa farm at fq anon ar, a 222.500 3G AT Ta aN fia daa ar As aM H 75% aan we ere Foe saan | ere oe AE aS ST 2 15,000 a1 afer 51th) gE 1 a ar rt oan ie Fe ag 4:669 16 waft (2) an a Reifes anni 10.500 aa ti ws arnt 601,000 wae 22.500 wae ae 2.025 sane sors of Hoe sega he oot SO AT RM ANE 1 31 - 3:09 wh ada aT 2 75.000 wa aoa Ten ats ars ae a Es APRA TF 10.500 F aa nan sie sige aterd are Hr GTS 19.500 a) yA ae FR ATT BY 1998-09 & dar aa ery Fa Rafat fare 1 3nAF |9U7-08. 1998-99 afte 1 sola 1999 & afer SB oyg AF aa ah aia Sofae after der site GAA den aan aa zo “ aaqar we aint & a pred einai sik aoe @ fens sik aan i wafer Rema arin 2 aga ea aK Aawnit S suite sik geae apni ara ie wer ows aa Fa wa #669 17 | LS] ae | ote | sitar learn freer ° ~T sata (2) 1.75.800') 3.08.00 | 4.00,000 | 4.39.000 weet ane : | : ' and (7) 3.00,000 | 5.00.000 71.70.0001 30.0000 yaa a TTS (FZ) | 5.00.000 | 700,000 | EAto.000 60.01 weed gutta at a4, ays ate anf fe a & aqua 9 aioe fear wir @ oie aiffa: fam & softaa an wl, aug site Hem Row & ahr 3.251 F Sys a nétt & deer af fear F500 48 sie jon FA aa ite ara fart 2000 waeRe afte S000 ait garg 1 ae fart a otadt Boma gamma A yea A aT serait farar art & ae ae Pe & otto yee at ants yr A anu we orate Peg a et set fi yea sivas ewer 2 i 500 : 1.000 | 2.000 | 3.000 \ wo pw vaqa | asin yas . . | aD) 2,00.000 13.00.00 | 2.00.90. j 5.00.00 were art . : ware (2) 1.00.00 |:2,00.000 | 3.00,000 | 2.90.00 P.T.O669 {8 ara Aue ae (i) fataer fan ante, siz samen oat afr (ii) a ator ars sik Gat sit oe A we ware Prior aart esi TAL ania TA | (ii) ee Fate arr sresacet aan awit ft a ard io ae eat area ATT VaR | SECTION © (3RI-7) 5. he following is the P&L account of a manulacturet for the year 2012: . Dr. PRLIAIC Cr. Pasticuiars Amount) Particulars Amount (2) @ To Materials 48000] By Sales 96.000 Vo Labour 36.0004 By Closing stock { (Finished goods) 20.400 To Works expenses 24.000 | By WIP 6.000 ; Materials 3.000 Labour 1.800 | Overheads 1.200 Vo Gross profit 14400 | ~ E200] 122400 VoAdminisirative = By Gross — expenses 6.0004. profit 14.400 Yo Net profit 8.400,]- 400] 14.00669 19 During the year) 6.000°Gnits were manutactured and records shaw 4.800 of them were sold. The costing that works overheads hive been estimated at 3 pes unit produced and administrative overheads at 31.50 per unit’ produced. Required : (a) Prepare the ‘cost sheet for the year 2 (b) Prépare a statement reconeiling profit sown by financial and cost books. asi OR cdncepls on cost accoustin Explain the following (i) Cost unit lation. clausé . (i (iii) Material losses cis) cen PAPinfan ar aed 20128 Fae Gnas Se Prefers F Dr. pal Ac ; Cr. Particulars Amount: | Particulars Amount a) a aneit ~ 38.000. | feaAt 96,000 wa + 36.0004 sta Fer , "| (ax me) 20.400 PVO.669 20 Bai ai ag pawa'y care, ard 6,000 * os anit 3.000 | 1.800 saa 1.200 Aa 1400 1 we vemrefre: ay . si mes ae ~ya.800 qe am S400 whe awe onc card fata ae Gi, faa A 400 feat an fete shea a ar ae # far Paty saftaa ay @iaf mares seré ow ae wera aie OT 50 wa genie cao ame fea am f1 Oe, ad cuil # ye anaeme jae Fifae 1 aaa oe ara Tevet A fear ay spit Fear act aon frarn | way wraiat AI [var a Geafifiaa aeeomat at aie Afar vi) aR send Gi) ar: ears wae (ii) apni a aay (12000)