Bba3 Semester Bba-303: Cost Accounting: (2) Attempt Any One Question From Each Unit in Section B
Bba3 Semester Bba-303: Cost Accounting: (2) Attempt Any One Question From Each Unit in Section B
Bba3 Semester Bba-303: Cost Accounting: (2) Attempt Any One Question From Each Unit in Section B
_____________ bba-303
Total No of pg : 2
b b a 3rd semester
bba-303 : cost accounting
May-2014
paper ID:C1166
Time Allowed : 3 Hours Maximum Marks : 60
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(2) Attempt any one Question from each unit in Section B.
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er SECTION-A
Q.1 (a) Define financial Accounting (b) define onerhead
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(c) Define budget (d) production budget
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(e) centibution (f) material control
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(g) labour control (h) cash flow statements
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(i) margin of safety (j) plv ratio
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SECTION-B
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UNIT I
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Administrative overheads 20-1 of works wst sellry over heads j 50 per unit
Units produced 17100
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UNIT II
Q.4 What are the important areas of management decisions opened up by application of marginal
costing techinique?
Explain.
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Q.5 Calculate direct labour hour rate from the following:
Total No of workers 100: working days in a year 300: No of hours per day worked short and
Idle time 5% : fourty overheads j 11400 Gift to werkers j 1000.
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UNIT III
Q.6 Define budget and budgeting centrol, state the salient features of budgeting control.
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Q.7 Data relating to a job are this :
Standard rats of wages per hour j 10
Actual rate of wages per hour j 12
Standard hours 300
Actual hours 200
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You are required to calculate :-
(i) Labour cost Variance (ii) Lobour rate Variance
(iii) Labour efficiency Variance.
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UNIT IV
Q.8
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Define cash flow statement What are its uses :
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Q.9 Given :-
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Current ratio 2.5
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calculate
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(a) current liabilities (b) current assits
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rp
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