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.