BCOC-138 COST ACCOUNTING in English Solved Assignment 2023-2024

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BCOC-138 COST ACCOUNTING
in English Solved Assignment 2023-2024
COURSE CODE : BCOC – 138
COURSE TITLE : COST ACCOUNTING
ASSIGNMENT CODE : BCOC – 138/TMA/2023-24
COVERAGE : ALL BLOCKS

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BCOC-138 COST ACCOUNTING in English Solved Assignment 2023-2024

COURSE CODE : BCOC – 138
COURSE TITLE : COST ACCOUNTING
ASSIGNMENT CODE : BCOC – 138/TMA/2023-24
COVERAGE : ALL BLOCKS

Title NameBCOC-138 Solved Assignment 2023-2024
UniversityIGNOU
Service TypeSolved Assignment (Soft copy/PDF)
CourseBCOMG
Language English
Semester2023-2024 Course: B.Com(G) CBCS
SessionValid from 1st January 2024 to 31st December 2024
Short Name BCOC-138
Assignment CodeBCOC – 138/TMA/2023-24
ProductAssignment of BCOMG 2023-2024 (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.

Note: Attempt all the questions.
Section – A
Q.1 Define ‘Cost Accounting’. State its main objects. (10)
Q.2 From the following transactions, prepare separately the stores ledger accounts using
the following pricing methods :
i) FIFO and ii) LIFO
January 1 Opening balance 100 units @ Rs. 5 each
January 5 Received 500 units @ Rs. 6 each
January 3 Issued 300 units
February 5 Issued 200 units
February 6 Received 500 units @ Rs. each
March 10 Issued 300 units
March 12 Issued 250 units
(10)
Q.3 What is Labour Turnover? State the major causes of labour turnover. (10)
Q.4 Define Overheads. What are the various methods of classifying overheads. Discuss
functional classification.
(10)
Q.5 Calculate the machine hour rate to recover the overhead expenses given below :
Per hour Per annum
Electric Power 75 Ps.
Steam 10 Ps.
Water 2Ps.
Repairs Rs. 530
Rent Rs. 270
Running hours
(10)
Rs. 2,000
Original cost Rs. 12,500
Book value Rs. 2, 870
Replacement value Rs. 11, 500
Depreciation %
2
1 7
Hint : (Depreciation to be charged on original cost.)
Section – B
Q.6 Explain the different methods of absorption of administrative overheads. Which
method would you prefer and why?
(6)
Q.7 Define unit costing. Mention the industries to which this method of costing is
applicable.
(6)
Q.8 Explain the use of a production order and give its specimen. (6)
Q.9 How does contract costing differ from job costing? (6)
Q.10 State the main characteristics of process costing and outline the costing procedure
thereof.
(6)
Section – C
Q.11 Distinguish between the following:
a) Cost Accounting and Financial Accounting
b) Direct Expenses and Indirect Expenses
c) Centralised Purchasing and Decentralised Purchasing
d) Minimum Stock Level and Maximum Stock Level
(10)
Q.12 Write short notes on the following:
a) Cost Sheet
b) Time Keeping
c) Job Costing
d) Service Costing

BCOC-138, BCOC 138 , BCOC138 

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