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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 What do
you mean by Inventory turnover ratio? What are the objectives?
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 Write a note on “Halsey Premium System.”
Q 24 Write a note on “Taylor’s Differential Piece
Rate
System”.
Q 25 Write a note on “Gant Task Bonus Plan”.
Q 26 What do you mean by Overheads? Explain the
different classification of overheads.
Q 27 What is
Under Absorption & Over Absorption of Overheads?
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