Cost And Management Accounting-I(H) 2021 | Honours | 2nd Semester | Cost And Management Accounting-I(H) Honours Paper| R(2nd Sm.)-Cost & Mgmt. Acct.-I-H/CC-2.1ch/CBCS|B.Com Question paper| 2021 Question PDF Download| C.U. Question Paper| Calcutta University|

Calcutta University Question Paper

Are you trying to find Calcutta University Question Paper in PDF? then you are on the genuine website to get question paper you want.  

We have  share everything associated with the Calcutta university exam here.

The suggestions are also uploaded here along with the question. The question of the past several years is available here. Read the post properly so that you can get all the information about Calcutta University Question Pattern. Here this is the Sample Question paper of all CU question paper. The question of the past many years is offered here. It will surely assist you to know the question pattern of upcoming Examinations. We have only one objective to post so that students can get all the right information. The only objective to publish the question paper on this blog is to help the students of General & Honours courses of all semester and exams to understand the question format. Here you can download original question paper in PDF. Download the question in PDF and take a print out. Best of luck!

Name of the Examination : Calcutta University Examination

Paper: Honours

Year : 2021

Full Marks: 80

Subject : Cost And Management Accounting-I(H)

Category : Calcutta University Question Paper

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

2021

COST AND MANAGEMENT ACCOUNTING – I — HONOURS

Paper: CC-2.1Ch

Full Marks: 80

The figures in the margin indicate full marks.

Candidates are required to give their answers in their own words as far as practicable.

Group-A

Answer any four questions.2

 

1. What do you mean by direct cost and indirect cost? State any four objectives of introduction of cost accounting system. 6+4

2. Following information is available from the books of a company:

Annual requirement of material A: 12000 units to produce 3,000 units of product Z.

Every order cost ₹ 200 and inventory carrying charges are ₹ 1.20 per unit per annum. Safety stock is 20 days consumption and time required to get a new supply is 15 days. 4+2+2+2

Find

(i) EOQ

(ii) Ordering level

(iii) Minimum level

(iv) Maximum level.

(Assume 1 year = 300 effective days.)

3. A company follows LIFO method in pricing the material issues. From the following data, prepare the Stores Ledger Account for the month of June: 10

March 1: Stock in hand 100 units @ ₹ 6 per unit

Purchases:	Issues:
March 12 : 200 units @ ₹ 8 per unit	March 19: 220 units
March 22 : 150 units @ ₹ 7 per unit	March 28: 200 units

4. Calculate total monthly remuneration of workers A and B on the basis of the following information for the month of June, 2021:  5+5

(a) Standard production for each worker – 2000 units.

(b) Rate of wages – ₹ 15 p.u.

(c) Bonus – ₹ 600 for each 2% increase in efficiency over 90%.

(d) Dearness allowance – 50% of piece wage.

(e) House rent allowance – 30% of piece wage subject to a maximum of ₹ 8000 p.m.

The units completed by the two workers were: A – 1920 and B – 1760 units.

5. What do you mean by labour turnover? How can it be measured? State any four reasons of labour turnover. 3+3+4

6. Pass necessary journal entries in cost records for the following: 2×5

(a) Direct materials amounting to ₹ 38,000 issued to production

(b) Goods completed and transferred to finished stock ₹ 85,000

(c) Materials purchased ₹ 42,000 in cash and ₹ 27,000 on credit

(d) Depreciation on factory building ₹ 7,000

(e) Factory overhead recovered ₹ 15,000.

7. Mr. Gupta, the owner of a taxi, provides you with the following information:

Cost-₹ 7,60,000 (useful life 2,00,000 km and residual value ₹ 40,000)

Driver’s Salary-₹ 6,000 per month

Repair Charge-₹ 7,200 per annum

Garage Rent-₹ 1,200 per month

Road Tax and Insurance-₹ 36,000 per annum

Diesel Consumption-₹ 10 km per litre @ ₹ 90 per litre

Maximum sitting capacity-4

The taxi runs on an average 120 km per day for an average of 25 days a month. 20% of the distance has been

run without any passenger.

Calculate cost per kilometer.                                                                           10

8. A factory was running at 90% capacity and producing 9000 units at a cost of ₹ 90 per unit as per details given below:

Materials-₹ 50

Labour-₹ 15

Factory Overhead-₹ 15 (₹ 6 Fixed)

Administration Overhead-₹ 10 (₹ 5 Fixed)

If it decides to run at 60% capacity what should be the total costs? 10

Group-B

Answer any two questions.

9. From the following particulars relating to production and sales for the year ended 31.03.21, prepare a Statement of Cost and Profit showing therein (i) Raw materials consumed, (ii) Prime cost, (iii) Factory cost of production, (iv) Cost of goods sold, (v) Cost of Sales and (vi) Profit. Also show per unit Cost of Sales and Profit.

Raw materials purchased ₹ 3,00,000; Abnormal loss of materials ₹ 20,000 (scrap realised ₹ 15,000); Carriage inward ₹ 15,000; Chargeable Expenses ₹ 80,000; Factory wages ₹ 2,40,000; Factory expenses ₹ 1,60,000;Administration expenses ₹ 84,000; Selling expenses ₹ 44,000; Distribution expenses ₹ 36,000; Sale of finished goods (42,000 units) ₹ 11,55,000.

Other balances	01.04.20	31.03.21
Raw Materials	₹ 20,000	₹ 35,000
WIP	₹ 32,000	₹ 24,000
Finished Goods (at cost)	₹ 1,63,800	₹ ?
	(9,000 units)	(7,000 units)

[Note : FIFO method is followed for valuation of Finished Goods.] 20

10. Sunlight Engineering Company has two production departments A and B, and also, two service departments X and Y. Following are the particulars of a month. Calculate the labour hour rate for each of the production departments:  20

Indirect materials: Dept. A ₹ 1,700; B ₹ 1,000; X ₹ 800 and Y ₹ 400; Indirect wages ₹ 9,000; Rent ₹ 8,000; Canteen expenses ₹ 1,800; Lighting ₹ 2,200 and Depreciation ₹ 2,000.

Other information:

	Dept. A	Dept. B	Dept. X	Dept. Y
No. of workers	20	25	2	3
Area (Sq. meter)	200	300	100	200
Direct wages (₹)	8000	10000	2000	6000
No. of electric points	50	40	10	10
Value of fixed assets (₹)	50000	60000	20000	30000
Days worked (8 hours each)	25	26	24	26

The expenses of Service Departments X and Y are to be apportioned as below:

	Dept. A	Dept. B	Dept. X	Dept. Y
Dept. X	50%	30%	-	20%
Dept. Y	40%	50%	10%	-

11. The product of a manufacturing concern passes through two processes A and B and then to finished goods.From the following information prepare Process A Account, Process B Account, Normal Loss Account,

Abnormal Loss / Gain Account:                          6+6+2+6

	Process A	Process B
Materials introduced (in tons)	1000	70
Cost of materials per ton (₹)	125	200
Output (tons)	830	820
Normal Scrap (% of total input of the process)	15	10
Scrap value per ton (₹)	80	140
Direct wages (₹)	28000	20000
Manufacturing expenses (₹)	8600	10720
Administration & Selling expenses ₹ 4,800

12. The following are the particulars in respect of a Contract for the year ended on 31.03.2021:

	(₹)
Materials sent to Site Wages paid Wages unpaid Other Expenses Plant Installed at Site Materials returned to Stores Materials lying unconsumed Materials stolen from Site Work Uncertified Cash received from Contractee Insurance Claim admitted for Materials stolen	3,00,000 3,60,000 6,000 52000 4,00,000 10,000 16,000 20,000 22,000 7,20,000   14,000

Plant is subject to depreciation @ 71⁄2% and cash has been received to the extent of 90% of work certified.

Prepare Contract Account for the year ended on 31.03.2021.                        20

Calcutta University Question Paper 2020:

The University of  Calcutta takes the entrance exam for selecting candidates. But now days CU published merit list according to obtain marks in previous exam. If any college takes entrance exam in order to admission then students should practice his/her subjects from previous year question paper as our website uploaded several years of question paper you will find in “page” name “CU” in our website. Therefore, all the students must download the Calcutta University Question Paper in PDF from this website or you can download question paper from official website of CU. Previous year question paper will help you to know the pattern of Calcutta university question paper. It can surely help you that what type of question can come in the admission test of CU or other exam like sem ester examination in CU. Therefore, it is very important for all the students to download.

Download Calcutta University Question Papers Last 10 Years in PDF.

Last 10 years Question Paper will help you to prepare for your upcoming Calcutta university examinations. You can download all subjects question paper for general and honours courses here. All papers coded like GE, CC-I, CC-II all these types of question paper you can download from this website as we upload all papers.

You can also download Old Question Papers of Semester Exams will help you to prepare the important topics which are recurrent in the exams. Therefore, in this content, we are giving full description on Calcutta University Question paper.

Question Papers of Calcutta University

The interested candidates who want to study any course from the university must fill the Calcutta University Application Form 2020.  However, the admission for Graduate (Honours and General), Postgraduate and Ph.D. courses is on the basis on written entrance exam. So, the candidates should  practice well for the entrance examination by solving Calcutta University MA Entrance Exam Question Papers in order to score good marks in the exam. Therefore, in this content, we are giving all important details regarding the Calcutta University Model Papers and general instructions for the candidates. So, it will surely help the students to get good marks in exam as well as in semester exam.

Therefore , interested candidates who want to download the question paper of Calcutta university all categories examination can download question paper easily by just clicking on “CLICK HERE” text which is given below. Apart  from all question papers you will get sample papers for practice.

How to Download Question Papers of Calcutta University 2020?

It is very easy to get question paper of Calcutta university all examination. You can download all courses question paper Calcutta  University BA(General & Hons)/B.Sc (General & Hons)/B.Com (General & Hons)/MA/Msc/M.Com

Entrance Model Papers are available in PDF format. Therefore, the candidates can download the previous year question papers and last 10 years question paper of various courses here or from the official website of the university. However, if you want to get good marks in exam then you should start focus on previous year question paper and start solving each paper of subject by himself/herself. Because these question papers are really beneficial for the students to know the actual pattern of the question paper and the important topics for the examination. Also, the candidates can download the Calcutta University Question Papers from the official website of the university.

 

If you to download Question Paper of Calcutta University from official website of Calcutta University you need to follow these steps given below

How To Download Calcutta University Question Paper :

·        At First you have to visit the official website of Calcutta University and click on the section of  “Students Corner”

·        Then search for the Entrance exam and semester wise question papers you want  along with the subject.

·        After that click on the link , you are able to download the question papers.

·        So, in the next step, you will find the link on the same page to download the question paper official site of Calcutta University.

·        Click on the download link and wait for while and find out the document

·        Finally, the candidates can access the question papers from their documents. Moreover, they should practice those question paper in order to secure a good rank in the examination.

Model test papers or previous year question paper are very important for those students who are currently a part of university. As they get lots of information about the pattern and get full knowledge of question paper pattern. However,  students who are in part of any course in college which is under Calcutta University will get all pattern regarding question paper of CU.

So, if a candidate prepares himself/herself  carefully through practicing model test papers and previous year question papers, then his/her chances of getting good marks increases. Therefore question papers are meant to make the candidates aware of the exam pattern for their upcoming examination. It is also increases the knowledge of  time according to question numbers. Therefore, the students need to pay a full attention to solve the previous year question papers for the entrance exam.

Download question Paper in PDF Click Here

If you regularly solving the previous year question or model question paper, it will surely enhance your confidence level.

Therefore, the aspirants need to manage the time while practicing for the exam. Also, Time Management helps in scoring more marks and ultimately securing a good rank in the merit list. Therefore, the candidates must prepare by solving the Calcutta University Question Papers before appearing for the main exam.

Therefore , if you follow this steps of study move carefully or gradually it will sure help you to get secure marks in entrance exam as well as semester exams.