Full Text Transcript
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PCE
1 ;>~
Gro~.II Paper-4
IPCC
Cost Accounting And
GROUP.P! APER-,
Pinancial Management
MAY20\0
Co.STACCOUNTING
Roll No ,........................
ANDFINANCIALMANAGEMENT
Total No. bf Questions-8] [Total No. of Printed Pages--:-15
Time Allowed-3 Hours Maximum Marks-100 4
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Answers to questions are to be given only in English except in the case of candidates
who have opted for Hindi medium. If a candidate who has not opted for Hindi
medium, his answers in Hindi will not be valued.
Answer all questions.
Working notes' should form part of the answer.
Marks
5x2=10
1. Answer the following:
CD What is Cost accounting? Enumerate its important objectives.
(ii) Distinguish between Fixed overheads' and Variable overhe~ds.
(iii) Re-order quantity ofmaterial 'X' is 5,000 kg.; Maximum level 8,000 kg.; 'Minimum
usage 50 kg. per hour; minimum re-order period 4 days; daily working hours
in the factory is 8 hours, You are required to calculate the re~order level of
material 'X'.
(iv) What do you understand by Key factor? Give two examples of it.
(v) What are the main advantages of Integrated accounts?
2. SB Constructions Limited has entered into a big contract at an agreed price of
Rs. 1,50,00,000 subject to an escalation clause for material and labour- as spent
out on the contract and corresponding actuals are as follows:.
Standard Actual
Material Quantity Rate per tonne Quantity Rate per tonne
(tonnes) Rs. (tonnes) Rs.
A 3,000 1,000 3,400 1,100
B 2,400 800 2,300 700
C 500 4,000 600 3,900
D 100 30,000 90 31,500
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w.\fl3UAI~. ... '< Hours Hourly Rate Hours Hourly Rate
Rs. Rs.
Ll 60,000 15 56,000 18
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L2 40,000 30 38,000 35
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You are required to :
(i) Give your analysis of admissible escalation claim and determine the final 4
contract price payable.
(ii) Prepare the contract account, if the all expenses other than material and 3
labour related to the contract are Rs. 13,45,000.
(iii) Calculate the following variances and verify them: 8
(a) Material cost variance
(b) Material price variance
(c) Material usage variance
Cd) Labour cost variance
(e) Labour rate variance
(f) Labour efficiency variance.
3. (a) Pharma Limited produces product 'Glucodin' which passes through two processes 8
before it is completed and transferred to finished stock. The, following data
relates to March, 2010 :
Process- I Process- II Finished Stock
Rs. Rs. ' Rs.
Opening Stock 1,50,000 1,80,000 4,50,000
Direct materials 3,00,000 3,15,000.
Direct Wages 2,24,000 2,25,000
'.
Factory overheads 2,10,000 90,000
Closing Stock 74,000 90,000 2,25,000
Inter process profit included
in Opening stock NIL 30,000 1,65,000
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Output of process I is transferred to process II at 25 percent profit on the
tn;lllsferred price, whereas output of process II is transferred to finished stock
at 20 percent on transfer price. Stock in processes are valued at prime cost.
Finished stock is valued at the price at which it is received from process II.
Sales for the month is Rs. 28,00,000. 4
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You are required to prepare Process-I alc, Process-II alc, and Finished Stock
alc showing the profit element at each stage.
(b) A.transport company has been given a 40 kilometre long route to run 5 buses. 8
The cost of each bus is Rs. 6,501000. The buses will make 3.round trips per
day carrying on an average 80 percent passengers of their seating capacity.
The seating capacity of each bus is 40 passengers. The buses will run on an
average 25 days in a month. The other information for the year 2010-11 are
given below:
Garage rent Rs. 4,000 per month
Annual repairs and maintenance Rs. 22,500 each bus
Salaries of 5 drivers Rs. 3,000 each per month
Wages of 5 conductors Rs. 1,200 each per month
Manager's salary Rs. 7,500 per month
Road tax, permit fee, etc. Rs. 5,000 for a quarter
Office expenses Rs. 2,000 per month
Cost of diesel per litre Rs. 33
Kilometre run per litre for each bus 6 kilometres
Annual depreciation. 15% of cost
Annual Insurance 3% of cost
You are required to calculate the bus fare to be charged frome~ch passenger ':.
per kilometre, if the company wants to earn a profits of 331f3 percent on
taking (total receipts from passengers).
.
4. Answer of the following:
(i) Following informations are available for the year 2008 and 2009 of PIX 3
Limited:
Year 2008 2009
Sales Rs. 32,00,000 Rs. 57,00,000
Profit/(Loss) (Rs. 3,00,000) Rs. 7,00,000
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Calculate-(a) PN ratio, (b) Total fixed cost, and (c) Sales required to earn a
Profit of Rs. 12,00,000.
(ii) Explain the treatment of over and under absorption of Overheads in Cost &
accounting.
(iii) Which is better plan out of Halsey 50 percent bonus scheme and Rowan bonus 3
scheme for an efficient worker? In which situation the worker get same
bonus in both schemes?
5. Answer of the following: 5x2=10
(i) What do y~u understand by Capital structure? How does it differ from Financial
structure?
.
(ii) Explain briefly the accounts receivable systems.
(iii) Briefly discuss the concept of seed capital assistance.
(iv) Enumerate the various forms of bank credit in financing working capital of
a business organisation.
(v) Ascertain the compound value and compound interest of an amount of
Rs. 75,000 at 8 percent compounded semiannually for 5 years.
6. The following figures and ratios are related to a company:
(i) Sales for the year (all credit) Rs. 30,00,000
(ii) Gross Profit ratio 25 percent
1.5
(iii) Fixed assets turnover (basis on cost of goods sold)
(iv) Stock turnover (basis on cost of goods sold) 6
(v) Liquid ratio 1 : 1
(vi) Current ratio 1.5 : 1
(vii) Debtors collection period 2 months
(viii) Reserve and surplus to Share capital 0.6 : 1
0.5
(ix) Capital gearing ratio
(x) Fixed assets to net worth 1.20 : 1
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You are required to prepare:
(a) Balance Sheet of the company on the basis of above details. 11
(b) The statement showing Working capital requirement, if the company wants 44
to make a provision for contingencies @ 10 percent of net working ca-pital .,
including such provision.
7. (a) The management of P Limited is considering to select a machine out of the 9
two mutually exclusive machines. The company's cost of capital is 12 percent
and corporate tax rate for the company is 30 percent. Details of the machines
are as follows:
Machine-l Machine- II
Cost of machine Rs. 10,00,000 Rs. 15,00,000
Expected life 5 years 6 years
Annual income before tax and
depreciation Rs. 3,45,000 . Rs. 4,55,000
Depreciation is to be charged on straight line basis.
You are required to :
(i) Calculate the discounted pay-back period, net present value and internal.
rate of return for each machine.
(ii) Advise the management of P Limited as to which machine they should
take up.
The present value factors of Re. 1 are as follows:
Year 1 2 3 4 5 6
At 12% .893 .7fi)7 .712 .636 .567 .507
At 13% .885 .783 .693 .613 .543 .480
At 14% .877 .769 .675 .592 .519 .456
At 15% .870 .756 .658 .572 .497 .432
At 16% .862 .743 .641 .552 .476 .410
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(b) The following details are. forecasted by a company for the purpose of effective 7
utilisation and management of cash:
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(i) Estimated sales and manufacturing costs:
Year and month Sales Materials
Wages Overheads
2010 Rs. Rs. Rs. Rs.
April 4,20,000 2,00,000 1,60,000 45,000
May 4,50,000 2,10,000 1,60,000 40,000
June
5,00,000 2,60,000 1,65,000 38,000
July 4,90,000 2,82,000 1,65,000 37,500
August 5,40,000 2,80,000 1,65,000 60,800
September 6,10,000 3,10,000 1,70,000 52,000
(ii) Credit terms:
- Sales-20 percent sales are on cash, 50 percent of the credit sales are
collected next month and the balance in the following month.
- Credit allowed by suppliers is 2 months.
- Delay in payment of wages is 1/2 (one-half) month and of overheads
is 1 (one) month.
(iii) Interest on 12 percent debentures of Rs. 5,00,000 is to be paid half-yearly
in June and December. . .
(iv) Dividends on investments amounting to Rs. 25,000 are expected to be
rece~ved in June, 2010.
(v) A new machinery will be installed in June, 2010 at a cost of Rs. 4,00,000
whi~h is payable in 20 monthly instalments from JulYI 2010 onwards.
(vi) Advance income-tax to be paid in August, 2010 is Rs. 15,000.
(vii) Cash balance on 1st June, 2010 is expected to be Rs. 45,000 and the
company wants to keep it at the end of every month around this
figure, the excess cash (in multiple of thousand rupees) being put in fixed
deposit.
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You are required to prepare monthly Cash budget on the basis of above
information for four months,beginning from June, 2010.
8. Answer of the following:
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(i) SK Limited has obtained funds from the following sources, the specific-cost 3'
are also given against them:
Source of funds Amount Cost of ,Ca"pital
Rs.
Equity shares 30,00,000 15 percent
Preference shares 8,00,000 8 percent
Retained earnings 12,00,000 11 percent
Debentures 10,00,000 9 percent (before tax)
You are required to calculate weighted average cost of capital. Assume that
Corporate tax rate is 30 percent.
(ii) State the role of a Chief Financial Officer. 3
(iii) Distinguish between Fund Flow Statement and Cash Flow Statement. 3
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