DBMS&cost accounting.pdf

8/14/2019 DBMS&cost accounting.pdf

1/28

-- @10

Please writeyour Exam Roll No. Exam Roll No. ......................END TERM EXAMINATIONSECONDSEMESTERBBA TTM)]MAY 2008

Paper Code: BBA TTM -108 Subject: Data Base Management SystemPaper ID-- 50108 Batch: 200.1-2007 ITime: 3 Hours Maximum Marks :75I Note: Question No.1 is compulsory, answer one question from each unit. I

Q.1 .....---

- --.------- Q.2

Q.3

.--Q.4

. ~Q.5

Q.6

a) Define the following terms: i) Aggregation ii) Generalization v) Data independence f) Explain the need of views in DBMS with the help of examples. g) ExplainRelationalModel..

9)

3) 3)

UNIT-I a) Explain the differences between a file oriented and database orientedsystem with advantages and disadvantages. b) Explain the term data redundancy and data inconsistency. 10) 5) a) What is data model? Explain different data models with help of suitableexamples. b) What is DBMS? Describe the architecture of DBMS. 8) 7)

UNIT-II a) Differentiate between entity and attribute. Explain with help of an ERdiagram. b) Write a short note on Codd s rules. 8) 7)- ------- a) Explain the following general integrity rules of Relational Model: i) Entity Integrity ii) Referential Integrity d) Compare and contrast BCNF and 3NF. Show that if a relation scheme isin BCNF, then it is also in 3NF.

8)

7)UNIT-III

a) What is normalization? Explain 2ndnormal form with the help of anexample. b) Write a short notes on: i) Foreign key ii) Primary key v) Composite key

(6)(9)


2/28

a) Explain functional dependency with the help of an example. b) List all the functional dependencies and multivalued dependenciessatisfied by the relation of the figure below. 8) 7)

U T-IV a) Define 2NF and 3NF. Produce 3NF table structures from the table below. 11)

b) Describe the following commands: i) Group by clauseii) Aggregate functions 4)

a) Why do we use null values? 3) b) Write commands to create a table student. Implement the primary key andforeign key constraints in the table. Explain the insertion and updationprocess in table. 6) c) Explain UNION operator in det~il. Under which conditions are two relationssaid to be compatible? . 6

************ , /

A B Ca1 b1 c)

,a1 b1 c2a2 b) c1a2 b1 c 3

Ernol.No. S.Name Deptt. Year Block Name 24 Mathews Physics G 26 John ChemistrY G 6 Bill Mathematics 2 K42 James Botany 2 K1503 Charles Geology 3 L Dickens Zoology 4 M


3/28

(Please write your Exam Roll No.) Exam Roll No, ..m.h ;.......END TERM EXAMINATIONSECONDSEMESTER [BBA/BBA{TTM)/BBA{B&r)]-MAY-JUNE 2009

i , , -- q -- - --- ,IPaper Code: BBA/BBA(TTM)/BBA(B I) Subject: Database Management System IpaperID: 17~~8:/ s OHJ.8/ 1~.1()~-__,.- -' . --~~~c~:.~~()_~~~E~~LJTime: 3 Hours Maximum Marks :75

'-N;;t~: Q.ii~c~~ii~~iij -=Ii~t. ~~~-~~~_9~~~ii~~:~~-:_e;;~J;;~0:0~E ]a.- Explain Database end users.

. b. What is entity? Explain strong and weak-entity.c. Define Insert, Update and Delete anomalies;:d. Define aggregation and generalization.e. What do you mean by data independence? Explain physical and logical data independence

Unit-I(

a. List the advantage of Database Management System over Traditional File Based System.- - b. What is data abstraction? Explain all three level of abstraction.

ORa. Explain Different datamedels with their relative advantage.b. Who is Database Administrator (DBA)? Explain the role and responsibilities of DBA.

Unit- II87

a. Explain IS\ 2' )~ and 3rd Normal forms with example. Draw an E-R diagram for college 10. '

database, also find out entities, their attributes and relationship among them, whose pointsare given belowi. One student can opt one course but one course can opt by many students.ii. One course can be taught by many faculties and one faculty can taught many courses.iii. In a department there can be any number of faculty members but each factlty member

belongs to one department only.iv. Many students can enrolled in one department but a student can not enrolled in more

then one department.v. A student can have more then one local guardian but one guardian is assumed to berelate to one student only

b. What is an attribute? Explain types of attribute used in E-R model with example.'1OR ~a. What are Basic Set Operations? Explain with example

\ 5

8

., I, t3 t,---, --33

8 ,7


4/28

2-- -.-- -- ~ ~--.. --- -----.-----b. Define candidate key, primary key and alternate key. ,~--c. DefineDomain constraint, Primary key constraint, and Referential Integrity constraints. 4

UJ:1itIiia. ExpJain] S\ 2nd and ]rdNormal fonns with example.b. DefineFunctional Dependency:v. What do you mean by Updat c, lLeit

11. What are the functional dependencies IIIthe above relation.Iii. ,Normalize the above relation up to 3rdnonnal formb. Define tuple and attribute 3

Unit Va. Consider the following tableEmployee(eid, name, sal, deptt, job)

Write SQL for each of following:i. Create Employee table.ii. Add a at1ributeaddress in above table.

8

iii. Find the name of employee having-maximum sal.iv. Find the name of employee whose name begins with s .

b. Write the syntax of Insert and Delete colnmand.c. What are aggregate functions? Explain with example.34

ORWriteshort note on data type used in MS-Access

. iX/ritesteps to create report in MS-Access, ~


5/28

2-'-'--. '--' -'''''' _. '- -- --- ------ --. ...---.-----

b- Def:ne candidate key, primary key and alternate key. ~__n :C.-c. Define Domain constraint, Primary key constraint, and Referential Integrity constraints. 4

U,nit- iiia. Explain] S\2nd and 3rdNorrnai fonns with example.b. Define I'unetional DependencY:v. What';do you mean by Updat'~, lC,tl1 (:\ndDelete anomalies? Discuss in detail

636

ORa.. Consider the relation Library (member_id, member_name, member_address, book_code,

book_name, issue--date, return--date), this relation ~jQ [~informationabout issue and returnof books in a library to its member. A member can be issued many different books but one

12

copy of same book.i. What anomalies can occur in the above relation ~/c:- -f VO rf-

11. What are the functional dependencies IIIthe above relation.iii. .Normalize the above relation up to 3rdnormal formb. Define tuple and attribute 3

Unit Va. Consider the following tableEmp1oyee(eid,name, sa1,deptt, job)

Write SQLfor each of following:i. Create Employee table.ii. Add a at1ributeaddress in above table.

8

iii. Find the name of employee having-maximum saLiv. Find the name of employee whose name begins with's'.

b. Write the syntax of Insert and Delete command.What are aggregate functions? Explain with exarnple.

34

ORWrite short note on data type used in MS-AccessiX/ritesteps to create report in MS-Access. 1 ~~1

105

t'Je'I ?


6/28

@)Tt{1/No.

END TERM EXAMINATIONSECOND SEMESTER (BBA) MAY 2008

~per Code:BBA -108 Subject: DataBase Management SystemaperID-- 17108 Batch: 20~2007Time: 3 Hours MaximumMarks :75I Note: Question No.1 is compulsory, answer one question from each unit. I

---

Q.1

Q.2

Q.3

Q.4

~ Q.5

- Q.6

Exam Roll No. ......................

(a) Define the followingterms:(i) Aggregation(ii)Generalization(Hi)Data independence(b) Explain the need of views in DBMSwith the help of examples.(c) Explain Relational Model.UNIT-I

(a) Explain the differences between a file oriented and database orientedsystem with advantages and disadvantages.(b) Explain the term data redundancy and data inconsistency.(a) What is data model? Explaindifferent data models with help of suitableexamples.(b) What is DBMS? Describe the architecture of DBMS.

UNIT-III(a) Differentiate between entity and attribute. Explain with help of an ER

, diagram.(b)Write a short note on Codd s rules.(a) Explain the followinggeneral integrity rules of Relational Model:(i) Entity Integrity(ii) Referential Integrity(b) Compare and contrast BCNFand 3NF. Show that ifa relation scheme isin BCNFfthen it is also in 3NF.

UNIT-III(a) What is normalization? Explain 2ndnormal formwith the help of anexample.(b)Write a short notes on:(i) Foreign key(ii) Primary key(iii)Composite key

P. T~ o.

(9)

(3)(3)

(10)(5)

(8)(7)

878

7

69


7/28

a.7 (a) Explain functional dependency with the help of an example.(b) List all the functional dependencies and multivalued dependenciessatisfied by the relation of the figure below.87,, --,

-,., -,. ,

. UNIT-IVa.a (a) Define 2NF and 3NF. Produce 3NF table ~tructures ro the table below. 11

(b) Describe the following commands:(i) Group by clause(ii) Aggregate functions4

a.9 (a) Why do we use null values? 3(b) Write commands to create a table student. Implement the primary key andforeign key constraints in the table, Explain the insertion and updationprocessin table. . 6(c) Explain UNION operator in detail. Under which conditions are two relationssaid to be .~ompatible? 6

************

, ,.......

~~

-

- ,...

.,;-

A B Caj bl cI al bl c2a2 bl cla2 bl c3

Ernol.No. S.Name Deptt. Year Block Name1024 Mathews Physics 1 G1126 John Chemistry 1 G1016 Bill Mathematics 2 K1420 James Botany 2 K1503 Charles Geology 3 L1001 Dickens Zoology 4 M


8/28

,-..

i.r--

--, ,

~,,

Plea.~e write your Exam Roll No. Exam Roll No. ......................END TERM EXAMINATIONSECOND SEMESTER[BBA TTM)) MAY 2008

Paper Code: BBA TTM) -108 Subject: Data Base Management System lper ID-- 50108 Batch: 200.l~Time: 3 Hours Maximum Marks :751Note: Question No.1 is compulsory; answer one question from each unit. IQ.1

0.2

,0.3

0.4.,

- 0.5

0.6

a) Define the following terms: i) Aggregation ii) Generalization v) Data independence f) Explain the need of views in DBMS with the help of examples. g) Explain Relational Model.

9)

3) 3)

UNIT-I a) Explain the differences between a file oriented and database orientedsystem with advantages and disadvantages. b) Explain the term data redundancy and data inconsistency. 10) 5) a) What is data model? Explain different data models with help of suitableexamples. b) What is DBMS? Describe the architecture of DBMS. 8) 7)

UNIT-II a) Differentiate between entity and attribute. Explain with help of an ER.

diagram. . b) Write a short note on Codd s rules. 8) 7) 8)a) Explain the following general integrity rules of Relational Model:

i) Entity Integrity ii) Referential Integrity d) Compare and contrast BCNF and 3NF. Show that if a relation scheme isin BCNF, then it is also in 3NF. 7)UNIT-III

a) What is normalization? Explain 2nd normal form with the help of anexample. b) Write a short notes oni) Foreign key ii) Primary key v) Composite key

6) 9)

p :-r~ O.


9/28

Q.7 (a) Explain functional dependency with the help of an example.(b) List all the functional dependencies and multivalued dependenciessatisfiedbythe relationof thefigurebelow. 87

UNIT-IVQ.8 (a) Define 2NF and 3NF. Produce 3NF table structures from the table below. 11 -

Q.8

(b) Describe the following commands:(i) Group by clause(ii) Aggregate functions(a) y do we use null values? 3(b) Write commands to create a table student. Implement the primary kay andforeign key constraints in the table. Explain the insertion and updatlonprocess in table. 6(c) Explain UNION operator in det~il. Underwhich conditions are two relationssaid to be compatible? - 6

4

...

A B Ca( b] cj,al bj c2a2 bj c,a2 bl c 3

Ernol.No. S.Name Deptt. Year Block Name 24 Mathews Physics G 26 John Chemistry G 6 Bill Mathematics 2 K42 James Botany 2 K1503 Charles GeoloQV 3 L1001 Dickens ZooloQV 4 M


10/28

Q.7 a) Explain functional dependency with the help of an example. b) List all the functional dependencies and multivalued dependenciessatisfied by the relation of the figure below. .87

UNIT-IVa.8 a) Define 2NF and 3NF. Produce 3NF table structures from the table below.11 -

--..

Q.9

b) Describe the following commands: i) Group by clause ii) Aggregate functions a) y do we use null values? 3b) Write commands to create a table student. Implement the primary kay andforeign key constraints in the table. Explain the insertion and updatlonprocess in table. 6c) Explain UNION operator in det~il. Under which conditions are two relationssaid to be compatible? . 6

4

--...

************

A B Ca1 bl c1

al b] c2a2 bl c,a2 b1 c 3

Ernol.No. S.Name Deptt. Year Block Name 24 Mathews Physics G 26 John Chemistry G 6 Bill Mathematics 2 K42 James Botany 2 K5 3 Charles GeoloQV 3 L Dickens ZooloQV 4 M


11/28

h .-.,; .,--':-

.e .-

. ---, .Ie'- .;c~' ,-,,; -~---

. .~

., ,

~ r.-._-~~~ -1 j. -'. ~. ,.

~~_H, ~. i~~. :.- .. ';;~~.:~-._ r-..1 'A~.;t~ :~:.;,.~. . . ~;


12/28

Q.NoJ (a) DiscusStypesof applicationssuitablefor RDBMS.(b) Lisllhe responsibi\;'.icsofdatabasemanager.

-..~...

:: 2..

(b) DiscusS main featur::S0\ Lodl1'Scommandments.

Q.NoA Wh , lhr maiodiffoc s b,l ' f>1


13/28

.'\,; I j '7..:.J

13-(Please write your Exam Roll No.)

(PleaseriteourExE~l1) TERM EXAMIN A TIO N, . F BBA(B&I MAY 2008 Exam Roll No. :..............

Pape;Code:BB~U .I. r.; : a s nagement SystemPaper ID--18108 5;1=r.nNn ~CI\JlC~TCCrecl> , .J/ElPIFt1.JJl(l.3-2004)p'(r-~'aper ID-- 50108Time: 3 HoursLNote: Question NO.1is compulsory, answer one question from each unit.a.1 Attempt any five of the following:(a) Differentiate between Database and D.8.~.S .0.1 (cO>)JNhatta~~k:ue Explain.

(cXjJ=~~tPaidifference betweenphysicaland logicaldata independence 9(dJiW6'aBnikDcyi2tlitlimqferstandby the term Data Dictionary ?(eJ~XjM9mitte~ rfetity Set and Relationship Set .(flf)EWlaihahedereredfa.t~tff131DSM8amtW~~m les.(gg~~rfKi1ati:tiff8tEMetP.etween a weak and a strong entRy set.(h) Explain the Project Operation of a relational model.

0.2 (a) What are the componentsqfJtJ~S? Explainthe each component indetail. .0.2 (~iiXplaitf1tt1E1itflStinntianl5~ ne\Eij'~m~ ~a6[jSWi8~Y1~f(Yands~IwiYJ advantages and disadvantages. (10)(b) Explainthe term data redundancy and data inconsistency. (5)0.3 Explainthe relational, hierarchical and network models. Also explain theirQ.3 (a~Weat~.tR1dtdmara~ft{J~~ifferent data models with help of suitable

, examples. . J8)0.4 (b~MJ~tUBMB'i:gegtjttD~


14/28

--

0.5

,,-.... @~3' '

Please write your Exam Roll No.) Exam Roll No. ......................EN TERM EX MIN TION

SECOND SEMESTER [BBA(B&I)]MAY 2008 .Paper Code: BBA B I)108 Subject: Data Base Management SystemPaper ID--18108 Batch 2003-2004)Time: 3 Hours

I

0.1-~

--

0.2

0.3

0.4-...

-.

0.6

0.7

0.8

Maximum Marks :75Note: Attempt any five question in allQ.No.1is compulsory. I

Attempt any five of the following:(a) Differentiate between Database and D.B.M.S(b) What is Data Abstraction? Explain.(c) Explainthe differencebetweenphysicaland logicaldata independence(d)Whatdo you understandby theterm DataDictionary ?(e)Explaintheterms EntitySet and RelationshipSet .(f) Whatarederivedattributes?Explainwith-anexample.(g) Explain the difference between a weak and a strong entity set. .(h) Explain the Project Operation of a relational model.

--...

(a) What are the components of DBMS? Explain the each component indetail.(b) Explain the distinctions among the terms primary key, candidate key andsuperkey.Explain the relational, hierarchical and network models. Also explain theiradvantages and disadvantages. .(a) Construct an E-R diagram for a hospital with a set of patients and a set ofmedical doctors. Associate with each patient a log of the various tests andexaminations conducted.(b) Construct appropriate tables for the above E-R diagram.(c) What are mapping cardinalities?Discuss the normal forms using:(a) Functional Dependencies(b) Multi valued Dependencies(c) Join Dependencies(a) What are the data types supported by MS-ACCESS?(b) Explain the following SOL commands by taking a suitable example.(i) Create table --(ii) Insert(v) Update(vi)Delete

..r

(a) Explain the referential integrity constraint between two relations.(b) What are the three ways of creating.a form in MS-ACCESS database?Explain the purposes of using forms and labele in MS-ACCESS.List and explain the Codd s rules for R.D.B.M.S. How many rules are satisfiedby MS-ACCESS?

************


15/28

\

. .. . -, . .,... . .,

. .: .(;;j) ~53 ~

. (Pleas, u. yO RoU No. inunedi4J.dy) RoU No. :1..~.I..~~..~.~I i\~ END T R EXAMINATION \~.

. -- -- - SEi:viw SEM.~;rER iBBA1-MAy2003 \~C Paper Code: BBA I08 Subject: Data Base Management System) \ \~Time: 3 Hours Maximum Marks: 75 ~I Note: Attempt Any Fivequestions. 1\._(b). How is concurrency bandled.bYD~.~M~S:? >:. -)X ~~). ,VJ f~i ::d :ce~~b,~ J ~~~~ l~~~~ < C:

..)l1) What are the main functions of a database ;~dmiriiStrator? 5(c) What are mapping cardlnalities? How can they effect

relational database design?

. .

Q.3 (a) List and explain the CODD s rules for RDBMS.(b) v. hat is Data Dictionary? Explain its usefulness.

12

QA ta) Create an E-R model and define its table structures for the::following requirements. 5.. 5(i) An INVOICE is written by amaJkcting executive. Each

marketing executive can write many invoices, but eachinvoice is written by a single marketing executive.

(ii) The invoice is written for a single CUSTOMER.However, each : --.lstomercan have many invoices

(iii) An invoice can include many detail lines (LINE) \vhichdescribe the.products bought by the customer.

(iv~The product infonnation is staled in a PRODUCT entity.(v) The product s vendorinformarion is found ina VE\:DOR

entity.(b) Explain the distinctions among the terms primary key,candidate key and superkey.

{~C\}l a wO-[\',Process ABC 1 .~Y(,'U,

nits introduced@IOOeachIO,OOO-- ~\).~' .::>, '. Rs, R.t;., Rs. . ~-st-Accounting Deparrment ~f@

(3) When prices f luctua te wide ly. the method thJt will smooth outthe effect offluctuation is' . .(0 LIFO. . (ii) FIFO~ Simple Average (iv) Weighted Average d(4) The prime objec tive of cosl -acct 'unting is10 .(i) Maximise pro(jts .J>i) Help in inventory valuation ,:(iii) Provide In f ormal i-on to n1an;,gcl11cnt for d~ c ISlon lI1~ k 1 r1g.. '.(iv) Aid inth-e(jxation of selling prices.

(5) Which method o(costing is used inhospitals?.d:1f-Job Costing \Jpy UnitCosting(Iii)Opc:rrllinc;osting :iv ProcessCosting'. Q.No.2 Define COSIAccounting. Discuss the advantagesof CostAccounting.\'.;.. I) ) ) ) ) )) } ) ) ) ) ) ) ) ) )~,..-,)


18/28

.. , ..101\ I

Diy;nguish bClw~...n~ /~OSI L~nJlJ :1d CO,,: C~n:t(~/ r Ixed _OS J:1d VW2bk CO~IJ>rJ Fin;Jr cal Ac~our l ing 2nd 1~ OSt AccQunt ingPrepare Cost She~ to calcul21c :he amount of profi ts and ~1e:s fOf the:month of Apri l 2000 for 1000 mi ts manufactUred from the foll owingpaniculars:Direct LabourCost Rs.32.000i.e. 160%ofFa::tory overheads.Cost of goed, sold RS.I, 12,000.Inventor) ' records show the opening and c losing balances as :I April 30' AprilRs Rs.

16CXXJ 1720016CXXJ 24CXXJ28CXXJ 3(f:f)J

:

Raw MaterialWork-in- PI'ogressFinished goodsOther data f9r the month:Se ll ing expenses 30% of cost of goods sold(;cncr;1I S: i\dminiSlrativc expenses Rs.5,200Purchase dRaw MalerIJII Malerial Requisilion Slip No,S \0 UI\I\',Jan 30 Shortage 5 unils

, --~7JAlso calculate thelSreakup'?f qu~ and value of SIOCK~l the CI\Cof themonlh. P - ~

Q.No.5 (a) Discuss the classi fi cat ion of Over-heads on the b~sls or fUI1CIIO: '..~~ c\

((. :j 'i :lL r. (~ f ~ ~,,'/ ' . -


19/28

:t./~.....

~r. , r.. ' ,.

'It

S73(Pleuse writ e YOllr Exam Roll No. Im/'lledic. e/y) Exam Roll No. ......................

END TERM EXAMINATIONSECOl'mSEMESTER{BBA]MAY-JUNE2006

[Paper Code: BBAlBBA(TTM)/mBA(B&/)1l0IPaper ID:171 10/50110/18110Time: 3 HoursI ..

~~,.......r '

.-

-Q.3

-.-; -r--. QA,#-

Subject: 0;$1 A;~OImting JYlaximwrz Marks: 75

Note;4ffPll1Pt~n;five q~estions. questio;;;;;;~~;;;-;;tm;; k.~.- -~=~-= 1Q.I Differentiate any tu ~ u.~ ',.,.v.. ; b(a) Cost Unit and Cost Centre

(b) Cost Allocativ PI'. ,ionment(c) Direct Cost alH...ncmec1(ost(d) Cost Reduction 'md Cost Control(e) Shutdown Cost and Sunk Cost

Q.2 During the month of January 2004, 32,000 units were produced, out of which 27,000 units weresold at Rs.8 per unit. The cost of raw materials consumed was Rs.l ,28,000 and tbe direct wagespaid Rs.35,200. the factory overheads are Rs.5 per hour for 2,600 hours for the month. The officeoverheads are charged at 20% of works cost and selling overheads a: 25 paise per unit sold.Prepare a cost sheet showing(a) cost p~r unit, and(b) profit for the month.(a) An analysis of the time card of a worker on a machine shows that of the total 48 hours, he

worked 45 hours (including 4 hours overtime) on production and that he remained idle for 3hours due to machine break down. The rate of the worker is Rs.2 per hour. Overtime ispaid50% extra. You are required to allocate the wages paid to the worker between direct andindirect labour indicating reasons thereof.(b) Calculate the economic order quantity from the following particulars:-Annual Consumption 1,600 unitsCost of materials per unit RsAOCost of placing and receiving one order Rs.50Annual carrying cost of inventory 10% of inventory value.

A manufacturing company used two identical large and four identical small machines. Each largemachine occupies one quarter of the workshop and fully employs thiee workers; each smallmachine occupies half the space of a large machine and fuIJyemploys tv,'oworkers. The workersare paid by piece-work. .Each of the six machines is estimated to work 1,440 hours per year, while the effective workinglife is taken as 12,000 hours for each large machine and 9000 working hours for each smaIJmachine. Large machine cost Rs.20,000 each and sma\ machines Rs.4.000 each. Scrap values areRsA,OOOand Rs.l 00 respectively.Repairs, maintenance and oil are estimated to cost for each large machine Rs.4,OOOand eachsmaJImachineRs. I ,200,during itseffectivelife. ~Power consumption costs 5 paise per unit, and amounts for a large machine to 20 units per hour,and for a small machine to 2 units per hour.The manager is paid Rs.4,800 a year and the workshop supervision occupies half his time whichis divided equaJIy among the six machines.


20/28

'~ ;>'~'


21/28

'-

--=:::.::2

Yaril lJ lewrm-.;ba. , ~fixedmanufactzrng 0YI I'fteads(Rs25000 per quarter)VariabIeseffingovemeadsFixedscl ;ngexpenses(Rs.12500{.per quarter)

3.001.501.000.501.000.25 7.25-''.0

Z-G Standardprofit perunit ~~ Thecompany'smanagementsconsideringhepossibHi tyffur therprocessingheproductandsellingt directlytothecustomers.hemanagementstimateshattheproduc~anbesold@Rs.141-erunitafterfurtherpr.ocessing.heallowingaretheestimatesof theaddit ionalperunit/Quarter)ostsofprocessing0000/.units:Directabour 1.00VariableManufacturingOverheads 0.60Vari:lbleellingCost 0.20AdditionalFixedManufacturingOverheadsPerCkJarterl 10000AdditionalSalesExpensesPerQuarter) 5000Youamr~quiredo computehecost(1)withoutand(2)with furtherprocessing.sfurtherprocessingdvisable.

'.

(h) Explainclearlythedifferencebetweenscrap,by.products.nd ointproducts.Givethe cost accountingtreatment for each.

s

0.0 Wri te ~h( )r t1 1( )1 1 ~ i lANYT lIRH:(a) Periodic Inventory System(h) I .ahour TUfI1oV1 r

.r (el Nor mal Abnormal Losses(dl- ActivityCosting. .

... ~, ..1' a t ~ \ a': ) ~ \ .n a ~ art a.i ~ - .f, ' . ~- ... - ,.~ r..,1.


23/28

~'

(Please writeyo liTExam Roll No.) b-- Exam Roll No. ......................EN TERM EX MIN TION

-Paper Code:BBA(B I)110 Subject: Cost AccountingPaperId: 18110 (Batch:2005-2007)Time :.3Hours MaximumMarks :75I Note:Attempt six questions including Q.1which Is compulsory. . IQ1

...

Q2

Q3~

~

Q4

SECTION-AJtempt any five parts:-(a) Differentiate between waste and scrap.(b) Differentiate between Casual workers and Outworkers.(c) How will you treat Bad Debts in Cost Accost ??(d) Explain the treatment of Research and Development Costs in Cost Accounts.(e) Write a note on.features of Job Costing.(f) Explain FSN Ana'ysis of Inventory Control.(g) . From the following data calculate labour turnover rate by Replacement method:-Number of workers on the payroll:At the beginning of month = 900At the end of month = 1100During the month 10 workers left, 40 workers were discharged and 1S0workers wererecruited of these 2S workers are recruited in the vacancies of those leaving, whilethe rest were engaged for an expansion scheme.

(5x3=15)

SECTION-BX Ltd. procedure a machine that sells for Rs. 300. An increase of 1S% in cost of materialand 10% in cost of labour is anticipated. Find out the selling price to give samepercentage of gross profit as before. Material costs have been 45% of cost of sales.Labour costs; have been 40% of co~t of sales overheads have been 15% of cost ofsales. The anticipated increased costs in relation to the present sales price would causea 3S% decrease in the amount of the present gross profit. (12)X Ltd. with a paid up capital of Rs. SO lakhs undertook a contract to construct LIGhouses. The contract work commenced on 1/1/0S and the contract price was Rs. 50lakhs. Cash received on account of contract on 31/12/05 was Rs. 18 lakhs (90% of workcertified). Work not certified was estimated at Rs. 1,00,000. As on 31/12/05, material atsite was estimated at Rs. 3 and machinery at site costing Rs. 2,00,000 wasreturned to stores. Plant and machinery at site to be depreciated at 5%. Wagesoutstanding on 31/12/05 was Rs. S',OOO.Following were ledger accounts as per TrialBalance on 31/12/0S:-

(12)how Contract Account and Balance Sheet.A product passes through 3 processes~ Following information is for the month of July.2000 units were introduced in process A at a cost of Rs. 8 per unit.

. P.t.C.

...-'

,-..:...

Land 15,00,000 Fuel and Power 1,25,000Plant & machinery 25 Site expenses S,OOO(60% at site)Lorries 8,00,000 PostaQe 4Furniture 'SO,OOO Office expenses 8Office equipment 1000 Rates & taxes 1S,OOOMaterial sent to site 14 Bank 1,33,000Wages 2,SO,000

Particulars A B CMaterial 8 3 2Labour 12 8 6,000


24/28

05

06

'07

08

--. . ,'~ Work ex enses 2,000 1,000 3,000Normal loss'% 2 5 10Scrap value er unit 1 1 4Out ut in units 1950 1925 1590Stock: July 1 200 300 500Jul 31 150 400 NilStock: Valuation on Jul 1, .u. 19 27 36.5Stock on 31s Jul is to be valued at cost as shown by month's productitm accounts.

Prepare process Accounts and Stock Accounts. 12(a) Explain in detail Activity Based Costing.(b) ~rite a note on Labour Turnover.

(6)(6)(a) What is the difference between allocation and apportionment of overhead? (6)(b) A publishing house purchase. 2000 units of a particular item per year ,at a unit costof Rs. 20. The ordering cost per order is Rs. 50 and inventory carrying cost is 25%.Find the optimal order quantity and the minimum total cost including purchase cost. If3% discount is offered by the supplier for the purchase in lots of 1000 or more,should the publishing house accept the offer? (6)CalculateMachineHourRate:- ' (12)(a) Cost of machine is Rs. 40,000 and it has 'an estimated life of 15years of1800 hours

p'erannum. Its scrap value is Rs. 2500.(b) Estimatedrepairs- Rs. 10,500. ,(c) Power Consumed per hour is 15 units @ Rs. 0.07 per unit.(d) Insurance is 0.75% per month.(e) Consumable stores are Rs. 25 per month. '(f) Machine is installed in a department whose monthly rent is Rs. 500, which occupies1/5thof the area. ' '(g) Total monthly light bil1= Rs. 40 for 10 light points of which 3 relate to this machine.(h) A supervisor who has a monthly sa~13ryf Rs. 500 devotes 1/4thof his time to thismachine.

'

.-... --

-

(a) Cost accounting is becoming more aod more relevant in the emerging economicscenario in India . Comment in brief. (4)(b) The net profit of A Ltd. appeared at Rs. 60,652 as per financial records for the yearending 31stMarch, 2007. The cost accounts however, showed a net profit of Rs.86,200 for the same period. A scrutiny of the figures from both the set of accountsled the followina fact ~

Prepare a Reconciliation Statement between profit as shown by Cost Accounts andFinancial Accounts. (8)************

. - - --- --Works overhead under-recovered in costs 1560.Administrative overheads over-recovered in costs 850Depreciation charged in financial accounts 5600Depreciation recovered in costs 6250Interest on investment not included in cost 4000Loss due to obsolescence charged in financial accounts 2850Income tax provided in financial accounts 20150Bank interest credited in finC;1ncialooks 357Value of opening stock in : cost accounts 24800: financial accounts 26300Value of closing stock in : cost accounts 25000: financial accounts 23000'Interest charged in cost accounts 2000Goodwill written off 5000Loss on sale of furniture 600


25/28

- Lj ~Please writeyour Exam Roll No. 6q Exam Roll No. ......................END TERM EXAMINATIONSECOND SEMESTER [SSA] MAY 2008

/paper Code: BBA- 110 Subject: Cost Accountingaper ID--17110 Batch 2001-2003Time: 3 Hours Maximum Marks :75I Note:Attempt five questions in all including Q.No.1which Is compulsory. I

a.1

a.2

a.3

a.4

a.5

a Define cost accounting. Differentiate it from financial accounting.(~) Explain Black Flush Costing(c) What do you understand by maximum stock, minimum stock and re-orderlevel.(d) Define labour turnover. What are its causes?(e) Distinguish between allocation and apportionment of oyerheads.

(3x5=15)

~

How would you deal with the following items in the cost accounts of amanufacturing concern.,(a) Research and development cost(b) Fringe benefits(c) Packing expe,nses(d) Labour turnover(e) Royalty on sales

(3x5=15)

A manufacturing company used two identical large and four identical smallmachines. Each large machine occupies one quarter of the workshop andfully employs three workers, each small machine occupies half the space of alarge machine and fully employs two workers. The workers are paid by piecework. Each of the six machines is estimated to work 1,440 hours per year,while the effective working life is taken as 12,000 working hours for eachlarge machine and 9,000 working hours for each small machine Large,machine costs Rs 20,000 each and small machines Rs. 4,000 each. Scrapvalues are Rs 4000 and Rs 100 respectively. Repair, maintenance and oil areestimated to cost for each large machine Rs. 4,000 and each small machineRs. 1,200 during its effective life. Power consumption costs 5p. per unit andamounts for a large machine to 20.units per hour and for a small machine to 2units per hour. The manager is paid RS.4800a year and the workshopsupervision occupies half his time which is divided equally among the six machines.Rent and Rates of the workshop is RS.6400a year lighthing (to be apporotionedin the ratio of workers employed): Rs.1820 a year taking a period of three monthsas a basis calculate the machine hour rate for a large machine and a smallmachine respectively. (15)

Costs maybe classified in a variety of ways accordihg to their nature and theinformation needs of management . Explain. (15)(a) The cost structure of an article, the selling price of which is Rs.500, is asfollows:Direct Material: 50 of the total costDirect Labour: 30 of the total cost

Overheads: balanceDue to anticipated increase in existing material price by 20 percent and inthe existing labour rate by 10 percent the existing profit would come downby 30 percent, if the selling price remains unchanged. Prepare a'

10


26/28

same percentage of profit on cost as under present conditions had to beearned.) Draw a performa of cost sheet. 5)

7).6 a) What do you understand by maximum stock level? How is it fixed?b) A manufacturer buys certain equipments from outside suppliers at Rs 30per unit. Total annual needs are 800 units. The following further data areavailable.Annual return on investment 10Rent, taxes, insurance per unit Rs 1/-Cost of placing an order Rs 100.Determine the economic order quantity.

8)

a.7 A material used on building is produced in.threegrades: 15)..

Management expenses were Rs.17,500 and selling expenses RS.10,000. 2/3rdoutput of process I and 50 of the output of process II are passed to the nextprocess and the balance is sold. The entire output of process III is sold. Prepareprocess accounts and a statement of profit.a.8 Differentiate between:

a) Waste and Scrap.b)TimekeepingandTime-booking) Primary distribution and secondary distribution of overheads

5x3=15)

************

. 0,

Particulars Process I Process II Process IIIRawmaterialused 2,00,000 - - 1000 tonnes)Wages 87,500 39,500 10,710Weight lost of 5 .:10 20input)Scrap sale price 50tonnes 30 tonnes 51 tonnesRS.50per tone)Sale price per Rs. 350 RS.500 RS.800tonne of finishedgoods


27/28

'\ExamRollNOJ.~::::::2:.


28/28

(please write your Exam Roll No.)C-? ~~jExamRoir~ ~~. ......................

EN TERM EX MIN TIONSECONDSEMEsTER(BBA(TTM)(B&I)]- MAy-JUNE2009

Paper Code: BBA/BBAlTI MJ/BBAlB 1)11 0 Subject: Cost AccountingPaper lD: 17110 (Batch: 2004-2008)50110 (Batch:2004-2008)18110 (Batch: 2005-2008)Time : 3 HOUTS Maximum Marks :75

I Note:Attempt any.five questions.

Q7

Q6

Explain the different methods of costing and state their suitability to particularindustries. (15)Give the specimen of the following and explain the precautions to be exercised whileusing them. (15)(a) Purchase requisition form (b)Store requisition form (c)Material transfer noteWrite short notes on the following:- (15)(a) Life cycle costing (b) Activity based costing (c) Back flush costing(a) Distinguish between Taylor's Differential Piece Rate' and 'Emerson's EfficiencyPlan' systems of incentive wage payments. (8)(b) What are the arguments for and against inclusion of interest on capital in theCost Accounts? . (7)Upto 31st December 2007 Rs. 3.39,000 have been spent on a contract. Value of workcertified has been Rs. 4,50,000. The cost of work done but not certified is Rs. 9,000.It is estimated that the contract will take further three months to complete and willnecessitate and additional expenditure of Rs. 60,000. The total estimatedexpenditure (except this reserve) upon the contract is to include a provision of 5for contingencies. The contract price is Rs. 5,25.000 and Rs. 3,60.000 have beenreceived upto 31st December 2007. Ascertain the total profit, estimated profit andthe reasonable profit to be taken to the credit of Profit and Loss A/C. (15)A factory producing article A also yields B and C as by products. The Joint Cost ofmanufacture is: --

Assuming that selling and distribution expenses are in proportion to sales value,show how would you propose to apportion the joint costs of manufacture andprepare the necessary accounts of A. Band C. (15)The net profit ofAloyLtd. is Rs. 1,28,755 as per fmancial records for the year ended31st December 2007. However the cost books shows a profit of Rs. 1,72,400 for thesame period. A scrutiny of the fi ure from both the sets revealed the following facts:-Rs.

Works overheads under recovered in cost 3120Admn. Overheads recovered in excess 1700Depreciation recovered in costs 12500Depreciation charged in financial accounts 11200Interest on investment not included in costs 8000Loss of obsolescence in fmancial accounts 5700Income tax provided in financial accounts 40300Bank interest in fmancial books 750Store adjustments (credit in financial books) 475

Q1Q2

Q3.Q4

Q5

Rs.Material 10 000Labour 2 000Factorv and office overheads 8,000Total 20,000

auent separate costs are as under: A B CMaterial 1500 1300 1000Labour 200 150 100Factorv and office overheads 800 550 400Total Rs. 2500 2000 1500Sale value 20,000 15,000 10,000Estimated profit on sales value 30 25 20

DBMS&cost accounting.pdf

Documents

Transcript of DBMS&cost accounting.pdf