২০২১ সালের অনার্স ৩য় বর্ষ পরীক্ষার হিসাববিজ্ঞান বিভাগের উৎপাদন ব্যয় হিসাববিজ্ঞান (Cost Accounting) প্রশ্ন

২০২১ সালের অনার্স ৩য় বর্ষ পরীক্ষার হিসাববিজ্ঞান বিভাগের উৎপাদন ব্যয় হিসাববিজ্ঞান (Cost Accounting) প্রশ্ন

হিসাববিজ্ঞান

[নতুন সিলেবাস অনুযায়ী]

বিষয় কোড 232505

(Cost Accounting)

সময়—৪ ঘণ্টা

পূর্ণমান ৮০

 

[দ্রষ্টব্য : প্রতিটি বিভাগের বিভিন্ন প্রশ্নের উত্তর ধারাবাহিকভাবে লিখতে হবে।

ক বিভাগ

(যে কোনো দশটি প্রশ্নের উত্তর দাও)

মান —- ১ x ১০ = ১০

 

(ক) উৎপাদন ব্যয় হিসাববিজ্ঞানের প্রধান দুটি উদ্দেশ্য কী?

উত্তর:

 

(খ) ব্যয়ের উপাদানগুলো কী?

 

উত্তর:

 

(গ) ব্যয় কী?

 

উত্তর:

 

(ঘ) রূপান্তর ব্যয় কী?

 

উত্তর:

 

(ঙ) বেকার সময় কী?

 

উত্তর:

 

(চ) দুটি বহন ব্যয়ের উদাহরণ দাও।

 

উত্তর:

 

(ছ) এবিসি বিশ্লেষণ কী?

 

উত্তর:

 

(জ) সংরক্ষিত অর্থ বলতে কী বুঝায়?,

 

(ঝ) পূর্ণরূপ লিখ : CIMA

 

(ঞ) আরোপিত বায় কী?

 

(ট) ক্রয় অধিযাচন পত্র কী?

 

(ঠ) দক্ষতা নিরূপণ কী?

 

খ বিভাগ

(যে কোনো পাঁচটি প্রশ্নের উত্তর দাও)

মান—৪x৫= 20

 

২। আচরণের ভিত্তিতে ব্যয়ের শ্রেণিবিভাগ আলোচনা কর।

 

৩। উপরিব্যয়ের ঊনবণ্টন ও অতিবণ্টন কী?

 

৪। নিচের উপরিব্যয়গুলো বন্টনের ভিত্তি লেখ : কারখানা ভাড়া, শ্রমিকদের ক্ষতিপূরণ, লাইট ও হিটিং ও ক্যান্টিন খরচ।

 

৫। ABC Manufacturing has the following information:

Tk.

 

Stock of Raw materials

(01.01.2019)                                        20,000

Stock of finished goods

(01.01.2019)                                      70,000

Wages (Direct)                              4,50,000

Stock of raw materials

(31.12.2019)                                     15,000

Administrative expense                        (10% Factory cost)                              —

Purchase of raw materials      6,00,000

Drawing office salary                  20,000

Freight out                                    12,000

Calculate Conversion Cost.

৬। Calculate the wage payable to a worker under Halsey and Rowan plan from the following information:

 

Standard time allowed

 

12 hours

 

Actual time taken

 

Rate per hour

 

9 hours

 

Tk. 15

 

৭. From the following information, calculate re-order level, minimum level,

 

maximum level and average stock level

 

Normal usage

 

: 150 units per week

 

: 450 units per week

 

Minimum usage

 

Maximum usage

 

1800 units

 

4 to 6 weeks.

 

৮. In a factory, there are 50 workers who receive wages at the normal rate of

Tk. 5.00 per hour in a 48 hour week. During a week the factory operate 6-4

Re-order quantity Re-order period

1:300 units per week

8

hours. The overtime rate is 1 times of the normal rate. The workers also receive on regular pay 35% house rent subsidy, 15% conveyance allowance and 5% other fringe benefits. The workers contribute 10% of regular pay to provident fund, 1% to group insurance. Recovery of Tk. 2,500 for advance pay. Collection of fines Tk. 200 and other deduction of Tk. 500 are to be made from the pay bill of the week. Calculate the net amount payable to the workers for the week.

 

৯. Jui Oil Company has the following Mixed costs-

 

Details

 

January

 

Units Produced

 

9,800

 

Total Cost

 

(Tk.)

 

15,000

 

February

 

March

 

April

 

9,000

 

7,000

 

14,000

 

11,360

 

7,700

 

8,000

 

12,000

 

12,400

 

May

 

Required:

 

(a) Compute variable and fixed cost using high and low point method. (b) What will be the total cost to produce 6,000 units?

 

 

গ বিভাগ

 

(যে কোনো পাঁচটি প্রশ্নের উত্তর দাও)

 

মান ১০x৫=৫

 

(ক) উৎপাদন ব্যয় হিসাববিজ্ঞানের সংজ্ঞা দাও ।

 

(খ) উৎপাদন ব্যয় হিসাববিজ্ঞানের পদ্ধতিসমূহ বর্ণনা কর।

 

১১। (ক) শ্রম আবর্তনের কারণসমূহ লেখ।

 

(খ) মজুরি প্রদানের পদ্ধতিসমূহ আলোচনা কর।

 

১২। Tata Company produces and sales 6,000 mobile pads @ Tk. 180 per pad in July, 2018 for which the following details are available:

 

Details

 

Tk

 

2,60,000

 

Purchase of Raw materials

 

50,000

 

40,000

 

Indirect wages +

 

Raw materials (opening)-

 

1,50,000

 

40,000

 

Direct wages

 

Raw materials (ending).

 

20,000

 

Factory supplies

 

Factory expenses.”

 

30,000

 

35,000

 

Office salaries

 

Sales salaries

 

30,000

 

10,000

 

Other office expenses

 

Depreciation (60% productive and 40% office)

 

From the above information, you are required to- (a) Prepare a cost sheet for July, 2018.

 

(b) Estimate the sales price of the same product in August, 2018 assuming: 000

 

,

 

(i) 25% increase in materials cost.

 

(ii) 10% increase in direct wages

 

(iii) 20% reduction in selling overhead

 

(iv) Same percentage of profit on sales.

 

১৩। Shapla Ltd. uses single material to produce a product. relating to materials is-

 

May 01 Balance 400 units @ Tk. 20

 

05 Received 200 units @ Tk. 15

 

12 Issued 500 units

 

18 Returned to supplier 50 units

 

22 Received 500 units @ Tk. 18 25 Returned from customer 40 units

 

28 Issued 500 units

 

29 Goods destroyed by fire 90 units

 

On 31 May, closing materials on hand 200 units.

 

Required:

 

(a) Calculate deficit or surplus of materials.

 

(b) Prepare a store ledger under FIFO method.

 

14. Tasnim Company has decided to charge factory overhead on the basis of predetermined rate. Accordingly the following estimates have been made for the next year production 1500 units:

 

Tk.

 

Direct labour 1,20,000 hours

 

Fixed factory overhead

 

Variable factory overhead

 

75,000 90,000

 

Semi-variable factory overhead:

 

For 1,500 units of production

 

1,40,000

 

For 2,000 units of production

 

1,60,000

 

Required:

 

(i) Factory overhead rates on the basis of direct labour cost and direct labour hour.

 

(ii) Cost per unit of production if the direct material cost was Tk. 350.

 

১৫। :

 

A contractor took a contract in 2018. His books of account showed the following balances in the contract account on 31 December, 2018

 

Tk.

 

Work in progress Materials

 

32,000

 

Plant

 

36,000

 

Establishment charge due Provision for unrealised profit

 

2,400

 

50,000

 

The following information

 

is

 

related

 

for the year ended on 31″

 

December 2019:

 

Materials used

 

2,70,000

 

Labour

 

1,15.000

 

Establishment charge paid

 

31,000

 

General overhead

 

20.000

 

On 31 December 2019, materials at site were valued at Tk. 20,000. Plant

 

is depreciated at 10%. Work certified Tk. 10,00,000, 75% of which was received in cash. Cost of uncertified work was Tk. 52,000. Prepare the contract account showing realised and unrealised profits

 

separately. A product passes through two distinct processes A and B. Further information are as follows:

 

16.

 

Process A 5,000

 

Process B

 

Input (units)

 

4,600

 

Normal loss (on input) Cost incurred:

 

10%

 

?

 

Tk

 

Tk.

 

Direct materials

 

8,000 1,500 3,000 4,000

 

Direct labour

 

Overhead

 

2,750

 

3,010

 

Sales value of scrap (per unit)

 

0-50 2-00 The output of process A is transferred to process B. The output of process B was 4,300 units. They were sold at Tk. 6 per unit showing a profit of 20% on cost. Assume that there was no closing work in process and finished goods.

 

Required:

 

(1)

 

Process A and B account

 

(ii) Normal loss account

 

(iii) Abnormal loss account

 

(iv) Abnormal gain account.

 

 

১৭। Desh Travels is running a bus between two places which are 30 kms apart. The capacity of the bus is to carry 50 persons. 90% capacity is used on an average. The bus runs on 25 days in a month and makes 2 round trips per day. Other information relating to this are

Cost of the bus

Estimated life

Wages of drivers p.m.

License fees p.a

Repairs p.m.

Oil costs Tk. 5 per litre. The bus runs 10 kms per litre. Insurance charge per annum Tk. 16,000. Interest and other charges 10% p.a.

Calculate the fare to be charged to a passenger for travelling 5 kms if there is 20% profit on fare.