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Calcutta University Question Paper

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Name of the Examination : Calcutta University Examination

Paper: General

Year : 2021

Full Marks: 80

Subject : Cost And Management Accounting-I(G)

Category : Calcutta University Question Paper

R(2nd Sm.)-Cost & Mgmt. Acct.-I-G/CC-2.1Cg/CBCS

2021
COST AND MANAGEMENT ACCOUNTING – I
GENERAL
Paper : CC–2.1Cg
Full Marks : 80

Candidates are required to give their answers in their own words

as far as practicable.

[English Version]

The figures in the margin indicate full marks.

Group-A

Answer any four questions.

1. What do you mean by ‘Costing’? Mention any four objectives of Cost Accounting.                                                                                                                                         2+8

2. From the following information calculate:                                                             10

(a) Re-order Quantity

(b) Maximum Level of Stock and

(c) Minimum Level of Stock:

Normal usage per week-150 units

Minimum usage per week-120 units

Maximum usage per week-180 units

Cost of placing an order -₹ 780

Delivery period -3 to 5 weeks

Annual consumption -7,800 units

Annual carrying cost per unit -₹ 20

3. Distinguish between Bin Card and Stores Ledger. Mention any two reasons for discrepancies between Bin Card and Stores Ledger.                                               6+4

4. A worker completed a job in 80 hours for which the standard time is 100 hours. His basic rate of wages is ₹ 20 per hour. Calculate his total wages under the following methods of payment of wages: 3+3+4

(a) Piece Rate,

(b) Halsey Plan, and

(c) Rowan Plan

5. What do you mean by idle time? Mention any two causes of normal idle time. How will you treat wages? For idle time in cost accounts?                                           2+2+6

6. From the following information prepare Profit Reconciliation Statement:             10

Profit as per cost accounts ₹1,45,000

Works overheads under-recovered ₹9,000

Administrative overheads over-recovered ₹19,500

Overvaluation of opening stock in cost accounts ₹15,000

Overvaluation of closing stock in cost accounts ₹7,500

Rent received during the year ₹27,000

Bad debts written off during the year ₹9,000

7. On 1st April, 2020 XYZ Ltd. started work on contract for the construction of a bridge for a contract price 90,00,000. Budgeted cost of the contract was ₹75,00,000. The particulars with regard to the contract for the year ended on 31st March, 2021 were as follows:

Materials issued to the contract ₹15,00,000

Materials in hand ₹90,000

Plant installed at cost (to be depreciated @ 20%) ₹2,50,000

Office overhead (allocated to the Contract) ₹37,500

Materials returned to stores ₹37,500

Wages ₹30,00,000

Direct Expenses ₹45,000

Cost of completed work yet to be certified ₹3,00,00

Up to the end of the period, a total sum of ₹ 43,20,000 being 90% of the certified amount was received. Prepare the Contract Account showing the profit or loss on the contract during the period.                                                                                                           10

8. Mr. X, the owner of a taxi supplies the following information:

Cost of Taxi: ₹ 3,00,000 with total life of 5,00,000 km.

Driver’s Salary — ₹ 1400 per month

Cleaner’s Salary — ₹ 600 per month

Repairs — ₹ 5600 per annum

Garage Rent — ₹ 4800 per annum

Tax — ₹ 3600 per annum

Diesel consumption — 8 km per litre

Diesel cost — ₹ 80 per litre

Oil and other sundries — ₹ 20 per 125 km.

The Taxi runs 100 km per day for an average of 25 days on a month 20% at the distance has been run without passenger.

Calculate the cost of running the taxi per km.                                                               10

Group-B

Answer any two questions.

9. In a factory there are three production departments and one service department. The actual overhead costs in 2020 were as follows:

Power – ₹900; Light – ₹ 500; Repairs to Plant – ₹ 4,500; Rent – ₹ 5,000; Depreciation – ₹ 2,700; Supervision – ₹ 10,500.

With the above noted overhead expenses and the following further particulars determine the total overhead cost of each Production Departments if the cost-of-Service Department is apportioned to Production Departments in the ratio of 2: 2:1                 20

	Production Department			Service Department
	A	B	C	D
Area (sq. mts.)	1250	550	450	250
Cost of plant (₹)	120000	90000	90000	-
No. of Employees	24	18	18	6
Direct Wages (₹)	24000	19200	12000	8000
Direct Expenses (₹)	6000	4800	3000	2000
Light Points (Nos.)	8	7	6	4
H.P. of Machines (kWh.)	6	4	5	-

10. Product B is produced after it passes through two distinct processes. The following information is available for the week ending 30.06.2021.

	Process I	Process II
	₹	₹
Direct Materials	2600	1980
Direct Wages	2000	3000

1,000 units at ₹ 3 each were introduced in Process I. There was no stock of materials or Work-in-Progress at the beginning or at the end of the week. The output of each process passes direct to the next process and finally, to finished stores. Production overhead is recovered @ 100% of direct wages.

The following additional information are available:

Process	Output during the week	Percentage of normal loss	Value of Scrap per unit (₹)
I	950	5%	2
II	840	10%	4

Prepare Process Cost Accounts and Abnormal Loss or Gain Account.                  7+8+5

11. From the following particulars prepare a cost sheet for the month ended 31.01.2021:                                                                                                                                         20

Stock of raw material on 01.01.2021-₹3,000

Purchase of raw materials-₹28,000

Stock of raw material on 31.01.2021-₹4,500

Factory wages-₹6,300

Depreciation-₹2,000

Factory rent-₹1,800

Materials destroyed by fire-₹2,000

Office rent-₹4,800

General expenses-₹600

Selling overhead-₹1,400

Sales @ ₹ 10 per unit-₹70,000

Stock of finished goods on 01.01.2021- (2,000 units)- ₹3,000

Stock of finished goods on 31.01.2021- (1,000 units)

Apply ‘FIFO’ basis for valuation of stock on 31.01.2021.

12.

(a) Discuss about the Primary and Secondary Distribution of overhead cost.       10

(b) What do you mean by Machine Hour Rate?                                                      4

(c) What do you mean by over- and under-absorption of overhead cost?               6

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Question Papers of Calcutta University

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