Old Exam Papers June 2012 (Set 2)

2. Distinguish between :
(i) Bin Card and Stock Control Card
(ii) Bin Card and Stores Ledger
(iii) Material Requisition Note and Purchase Requisition
Note
(iv) Material Requisition Note and Bill of Material
vUrj crkb;s %
(i) fcu dkMZ ,oa lkexzh fu;a=.k dkMZ
(ii) fcu dkMZ vkSj lkexzh [kkrk cgh
(iii) lkexzh ek¡x i= vkSj Ø; ek¡x i=
(iv) lkexzh ek¡x i= ,oa lkexzh fcy
4+4+4+4
4+4+4+4
3. What is the difference between Apportionment and
absorption of factory overheads ? Discuss various methods
of apportionment of overheads with example. 6+10
dkj[kkuk mifjO;;ksa ds vuqHkktu ,oa vo'kks"k.k esa D;k vUrj
gS \ vuqHkktu dh fofHkUu fof/k;ksa dks mnkgj.k lfgr
le>kb;sA 6+10
600 2 MCOM-08
fiNyh izfØ;k ls izkIr LVkWd %
1 ekpZ] 2012 ¼bdkb;k¡½ Nil 400 1,650
31 ekpZ] 2012 ¼bdkb;k¡½ Nil 100 550
4+6+6
10. Calculate material cost variance, material price variance,
material usage variance and material yield variance from
the following data :
Standard : 100 kg material for 70 kg finished product @
Rs. 2/- per kg.
Actuals : Output 21,000 kg. material used 28,000 kg. cost
of material Rs. 50,400
4+4+4+4
fuEufyf[kr leadksa ls lkexzh ykxr fopj.k] lkexzh ewY; fopj.k]
lkexzh mi;ksx fopj.k ,oa lkexzh mRiknu fopj.k dh x.kuk
dhft;s %
izeki % 70 fd-xzk- mRiknu ds fy, 2 #-@fdyks dh nj ls
100 fd-xzk- lkexzh
okLrfod 21,000 fd-xzk- mRikn gsrq 50,400/- #i;s dh ykxr
ls 28,000 fd-xzk- lkexzh iz;qä dh x;hA
4+4+4+4
MCOM-08 9 600