BCOC-138 COST ACCOUNTING in English Solved Assignment 2022-2023

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BCOC-138 COST ACCOUNTING in English Solved Assignment 2022-2023

TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC – 138
COURSE TITLE : COST ACCOUNTING
ASSIGNMENT CODE : BCOC – 138/TMA/2022-23
COVERAGE : ALL BLOCKS

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BCOC-138 COST ACCOUNTING in English Solved Assignment 2022-2023

TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC – 138
COURSE TITLE : COST ACCOUNTING
ASSIGNMENT CODE : BCOC – 138/TMA/2022-23
COVERAGE : ALL BLOCKS

Title NameBCOC-138 Solved Assignment 2022-2023
UniversityIGNOU
Service TypeSolved Assignment (Soft copy/PDF)
CourseBCOMG
Language English
Semester2022-2023 Course: B.Com(G) CBCS
SessionValid from 1st January 2022 to 31st December 2022
Short Name BCOC-138
Assignment CodeBCOC – 138/TMA/2022-23
ProductAssignment of BCOMG 2022-2023 (IGNOU)
Submission Date1. Those students who are appearing in June Term End Examination they have to submit latest by in 15th March.
2. Those students who are appearing in December exams. They should download the new assignment and submit the same latest by 15th October.
PriceRS. 50

Q.1 Explain the differences between cost accounting and financial accounting. What are
the advantages of cost accounting?
(10)
Q.2 From the following particulars of a manufacturing firm, prepare the Cost Sheet
showing (i) Prime Cost, (ii) Works Cost, (iii) Cost of Production, and (iv) Cost of
Sales.
Stock of materials on 1.1.2018
Purchase of Materials
Stock of finished goods on 1.1.2018 (5,000 units)
Productive wages
Finished goods sold (1,74,000 units)
Works overheads
Office expenses
Selling and Distribution expenses
Stock of materials on 31.12.2018
Stock of finished goods on 31.12.2018 (6,000 units)
(10)
Q.3 Explain centralized and decentralized purchasing systems along with their merits
and demerits.
(10)
Q.4 Discuss different items that are taken into account while ascertaining the cost of
materials. Support your answer with an illustration.
(10)
Q.5 The standard time allowed to complete a job is 100 hours and the hourly rate of
wage payment is Rs. 5. The actual time taken by the worker to complete the job is
80 hours.
Calculate the total wages of the worker on the basis of :
i) Time Rate
ii) Piece Rate
iii) Halsey Plan
(10)
Rs.
40,000
11,00,000
50,000
5,00,000
24,36,000
1,50,000
1,00,000
1,74,000
1,48,000
iv) Rowan Plan
Also compare the effective earnings per hour under the above methods.
Section – B
Q.6 What is meant by time keeping? Describe its forms and purpose. (6)
Q.7 Discuss the characteristics, merits and demerits of time wage system and piece wage
system.
(6)
Q.8 What is meant by apportionment of costs? Discuss the principles of apportionment. (6)
Q.9 Define job costing. Explain its features and applicability. (6)
Q.10 Giving an appropriate example, explain the calculation of equivalent production of
work-in-progress.
(6)
Section – C
Q.11 Distinguish between the following:

a) Fixed overheads and variable overheads
b) Job costing and process costing
c) Joint-products and by-products
d) Integral accounting and non integral accounting
(10)
Q.12 Write short notes on the following:
a) Inventory control
b) Idle time
c) Incentive plans
d) Computation of transport service costing

BCOC-138, BCOC 138 , BCOC138 

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