Description
TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC – 138
COURSE TITLE : COST ACCOUNTING
ASSIGNMENT CODE : BCOC – 138/TMA/2026
COVERAGE : ALL BLOCKS
Maximum Marks: 100 Note: Attempt all the questions.
Section – A
Q.1 What are the major advantages of Cost Accounting to a manufacturing concern? (10)
Q.2 What are the different methods of costing? State the industries to which they can be applied. (10)
Q.3 Distinguish between centralized purchasing and decentralised purchasing. (10) Q.4 What is economic order quantity? How is it calculated? (10)
Q.5 In a factory, the following purchase and issues were made during the month account January, 2025.
Section – B
Q.6 What is Labour Turnover? State the major causes of Labour Turnover. (6)
Q.7 Discuss various principles of apportionment of overheads. Give a few examples of the bases used for apportionment and re-apportionment. (
Q.8 Example the computation of machine hour rate with the help of an example.
Q.9 State the main characteristics of process costing and outline the costing procedure thereof.
Q.10 The Joint products A, B, C and D are produced at a total joint production costs of Rs.1,20,000. Quantities produced are A 20,000 units, B 15,000 units, C 10,000 units and D 15,000 units. Product A sells for Rs. 16; B Rs. 4; C Rs. 8 and D for Rs. 4. These figures are at the split off point. Requested to show the apportionment of joint costs by using.
(a) Sale price per unit method and
(b) Total sale value method
Section – C
Q.11 Distinguish between any two of the following:
- a) Direct Expenses and Indirect Expenses
0b) Minimum stock level and Maximum stock level
- c) Cash discount and Trade discount
- d) Joint Products and By-Products
Q.12 Write short notes on any two of the following:
- a) Process Loss
- b) Job Costing
- c) Fringe Benefits
- d) Public Utilities



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