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Question Bank of
Cost Accounting (SEM V)
Q.1 What is Cost Accounting? Explain its
objectives.
Q.2 Distinguish
Between Financial Accounting and Cost Accounting?
Q.3 What
are the advantages / necessity
(importance) of cost accounting?
Q.4 What
is the Classification of Cost by Behaviour (Variability).
Q.5 Explain the classification on the basis of
Elements.
Q.6 Explain the terms Cost Unit and Cost
Centre.
Q.7 Write short note on Direct Costs.
Q.8 Write
short note on Limitation of Financial Accounting.
Q.9 Explain
the classification of Cost on the basis of functions
Q 10. Enumerate
the reasons for differences between Financial Profit and Cost Profit.
Q 11. Write
a short note on Purpose of Reconciliation.
Q.12 What
is Material Control? What are its objectives & advantages?
Q.13 Explain
the procedure involved is receipt of materials? Describe any one procedure in
detail.
Q.14 Explain
how inventory control is achieved through store / Stock levels?
Q.15 Explain how inventory control is achieved
through Economic order quantity [EQQ]
Q16 What
is ABC classification? What are its advantages?
Q17 Write a short note on Bin Card.
Q.18 Write
short note on Inventory turnover ratio.
Q.19
Write short note on “Idle Time”
Q.20 Write short
note on “Abnormal Idle Time of Labour.”
Q.21
What are the causes of “Labour
Turnover”
Q.22
Write short note on “Time rate wage
system”
Q 23 Explain the features of “Halsey Premium System
and Rowan Payment method of Remuneration”
Q 24 Write a note on “Taylor’s Differential Piece Rate System”.
Q
25 Write
a note on “Gant Task Bonus Plan”.
Q 26 Write a short note on Selling and Distribution
overheads
Q 27 Write
a short note on Allocation of Overheads and Apportionment of Overheads.
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