IV Semester B.Com. Examination, May/June 2010
(Semester Scheme)
COMMERCE
Paper - 4.6 : Cost Accounting
Time : 3 Hours Max. Marks : 90
SECTION - A
1. Answer any ten of the following. Each question carries two marks. (10x2=20)
a) What is chargeable expense?
b) What is cost - sheet?
c) What is ABC analysis?
d) What is Double Bin System?
e) What is muster roll?
f) What is overhead absorption rate?
g) What is Reconciliation Statement?
h) What is Cost unit?
i) What is labour turnover?
j) What is semi-variable cost?
k) Write any four items which appear only in financial accounts.
l) Calculate wages due under Rowan plan and find out factory cost also with the following details: Std. time: 9 hours, Time taken: 6 hours, Normal rate: Rs. 8 per hour, Material cost Rs. 40. Overheads recovered: 150% of direct wages.
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