CBSE Class 12 Cost Accounting Question Paper 2020

H$moS> Z§.
Code No. 347
amob Z§. narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
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Candidates must write the Code on the
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ZmoQ> NOTE
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nydm©• _| 10.15 ~Oo {H$`m OmEJm & question paper will be distributed
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àíZ-nÌ H$mo n‹T>|Jo Am¡a Bg Ad{Y Ho$ Xm¡amZ question paper only and will not
do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo & write any answer on the
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bmJV boIm§H$Z
COST ACCOUNTING

{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 60
Time allowed : 3 hours Maximum Marks : 60

.347 1 P.T.O.

gm_mÝ` {ZX}e :
{ZåZ{b{IV {ZX}em| H$mo ~hþV gmdYmZr go n{‹T>E Am¡a CZH$m g™Vr go nmbZ H$s{OE :
(a) Bg àíZ-nÌ _| Xmo IÊS> h¢  IÊS> H$ … amoOJma H$m¡eb Am¡a IÊS> I … {df` H$m¡eb &
(b) IÊS> H$ … amoOJma H$m¡eb (10 A§H$)
(i) {XE JE 6 àíZm| _| go {H$Ýht 4 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 1 A§H$ H$m h¡ &
(ii) {XE JE 5 àíZm| _| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 2 A§H$ H$m h¡ &
(c) IÊS> I … {df` H$m¡eb (50 A§H$)
(i) {XE JE 12 àíZm| _| go {H$Ýht 10 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 1 A§H$ H$m h¡ &
(ii) {XE JE 7 àíZm| _| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 2 A§H$ H$m h¡ &
(iii) {XE JE 7 àíZm| _| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 3 A§H$ H$m h¡ &
(iv) {XE JE 5 àíZm| _| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 5 A§H$ H$m h¡ &
(d) Bg àíZ-nÌ _| 42 àíZ em{_b h¢ {OZ_| go 30 àíZm| Ho$ CÎma XoZo h¢ &
(e) g^r àíZm| Ho$ {deof ^mJ /IÊS> H$m ghr H«$_ _| H$s{OE &
(f) A{YH$V_ g_` 3 K§Q>o h¡ &
IÊS> H$ (10 A§H$)
(amoOJma H$m¡eb)
{XE JE 6 àíZm| _| go {H$Ýht 4 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 1 A§H$ H$m h¡ & 14=4

1. bmJV boInmb Ûmam gwZZm {ZpîH«$` hmo gH$Vm h¡ naÝVw Ü`mZ go gwZZm _______ hmoVm h¡ & 1
2. A{^àoaUm Ho$ EH$ òmoV H$m Zm_ {b{IE Omo Am¡Úmo{JH$ H$m_Jma H$mo AmJo ~‹T>Zo _| ghm`H$
hmoVm h¡ & 1
3. {H$gr H$m_Jma AWdm boInmb _| hmoZo dmbo {H$gr EH$ ì`{ŠVËd {dH$ma H$m C„oI
H$s{OE & 1
4. bmJV boInmb H$åß`yQ>a _| EH$ Q>oŠñQ> H$s H$m°nr Xÿgao àboI go H$aZm MmhVm h¡ & Cgo
H$m¡Z-gr H$s~moS>© em°Q>©H$Q> Hw§$Or (H$s) H$m Cn`moJ H$aZm Mm{hE ? 1
5. _________ EH$ Am¡Úmo{JH$ H$m_Jma _| CÚ{_Vm j_VmAm| _| go EH$ h¡ & 1
6. _________ D$Om© H$m Cn`moJ CÚmoJm| H$mo {~Obr Ho$ {~bm| H$s ~MV VWm n`m©daU _|
ghm`H$ hmo gH$Vm h¡ & 1

{XE JE 5 àíZm| _| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 2 A§H$ H$m h¡ & 23=6
7. H$m`©ñWb na Ü`mZnyd©H$ gwZZo Ho$ {H$Ýht Xmo bm^m| H$m C„oI H$s{OE & 2
8. h[aVJ¥h J¡g CËgO©Z H$mo H$_ H$aZo Ho$ {bE à~§Y VWm H$m_Jmam| Ûmam {bE Om gH$Zo dmbo
{H$Ýht Xmo MaUm| H$m C„oI H$s{OE & 2
.347 2

General Instructions :
Read the following instructions very carefully and strictly follow them :
(a) This question paper consists of two parts viz. Section A : Employability
Skills and Section B : Subject Skills.
(b) Section A : Employability Skills (10 Marks)
(i) Answer any 4 questions out of the given 6 questions of 1 mark each.
(ii) Answer any 3 questions out of the given 5 questions of 2 marks each.
(c) Section B : Subject Skills (50 Marks)
(i) Answer any 10 questions out of the given 12 questions of 1 mark each.
(ii) Answer any 5 questions out of the given 7 questions of 2 marks each.
(iii) Answer any 5 questions out of the given 7 questions of 3 marks each.
(iv) Answer any 3 questions out of the given 5 questions of 5 marks each.
(d) This question paper contains 42 questions out of which 30 questions are to
be answered.
(e) All questions of a particular part/section must be attempted in the correct
order.
(f) The maximum time allowed is 3 hours.

SECTION A (10 Marks)
(Employability Skills)
Answer any 4 questions out of the given 6 questions of 1 mark each. 14=4
1. Hearing by a cost accountant may be passive but listening is _________. 1
2. Name a source of motivation which helps the industrial worker to grow. 1
3. Mention any one personality disorder a worker or an accountant may
have. 1
4. A cost accountant wishes to copy text from another document in
computer. Which keyboard shortcut key should he/she use ? 1
5. _________ is one of the entrepreneurial competencies in an industrial
worker. 1
6. Use of _________ energy may help industries to save on electricity bills
and environment too. 1
Answer any 3 questions out of the given 5 questions of 2 marks each. 23=6
7. State any two importances of active listening at the workplace. 2
8. Mention any two steps that can be taken by the management and the
workers in order to reduce greenhouse gas emissions. 2
.347 3 P.T.O.

9. H$m_Jmam| Ho$ {bE ñd-A{^àoaUm _hÎdnyU© Š`m| h¡ ? {H$Ýht Xmo {~ÝXþAm| H$s ghm`Vm go
g_PmBE & 2
10. EH$ bmJV boInmb Ho$ {bE ‘ñàoS>erQ>’ H$m à`moJ bm^H$mar Š`m| hmoVm h¡ ? {H$Ýht Xmo
{~ÝXþAm| H$s ghm`Vm go g_PmBE & 2
11. g§JrV bmJV boInmb Ho$ {ZînmXZ _| d¥{Õ H¡$go H$a gH$Vm h¡ ? g_PmBE & 2
IÊS> I (50 A§H$)
({df` H$m¡eb)
{XE JE 12 àíZm| _| go {H$Ýht 10 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 1 A§H$ H$m h¡ & 110=10
12. bmJV Ho$ {H$Ýht Xmo VÎdm| Ho$ Zm_ {b{IE & 1
13. An{eîQ> (H$~m‹S>) : 1
(A) CËnmXZ à{H«$`m go ~Mm hþAm _mb hmoVm h¡ &
(B) bmJV nyar H$aZo Ho$ {bE ~oMm OmVm h¡ &
(C) H$_ _yë` H$m hmoVm h¡ &
(D) Cn`w©ŠV g^r
14. dh àboI Omo àË`oH$ àMmbZ na àË`oH$ Om°~ H$s àJ{V H$s gyMZm XoVm h¡, H$hbmVm h¡ : 1
(A) àJ{V gbmh
(B) Om°~ {Q>H$Q>
(C) Om°~ Am°S>©a
(D) Cn`w©ŠV _| go H$moB© Zht
15. àË`j _mb H$s _m±J H$m boIm {H$g ImVo Ho$ Zm_ nj _| {H$`m OmEJm ? 1
(A) H$ÀMm _mb _mbgyMr (BÝdoÝQ´>r)
(B) H$ma˜mZm Cn[aì``
(C) H$ÀMm _mb H«$`
(D) à{H«$`m _| dñVwE± _mbgyMr (BÝdoÝQ´>r)
16. g§{dXm EH$ {d{eîQ> àH$ma H$s Om°~ bmJV boIm§H$Z h¡, {Ogo _________ H$hVo h¢ & 1
17. EH$ g§{dXm Ho$ nyU© hmoZo na R>oH$mXmVm H$m ImVm _________ {H$`m OmVm h¡ VWm R>oH$m ImVm
R>oH$m _yë` go H«o${S>Q> {H$`m OmVm h¡ & 1
18. à{H«$`m bmJV boIm§H$Z H$mo n[a^m{fV H$s{OE & 1
19. _________ H$m AW© h¡ {ÛVr`H$ CËnmX Omo AnojmH¥$V H$_ _yë` Ho$ hmoVo h¢ VWm
{OZH$m CËnmX g§`moJ go AWdm An[ahm`© ê$n go _w»` CËnmX Ho$ CËnmXZ H$s à{H«$`m _| hmo
OmVm h¡ & 1
20. n[adhZ bmJV boIm§H$Z _| dmhZ Ho$ MmbH$ H$mo EH$ bm°J ~wH$ Xr OmVr h¡ {Og_| {d{^Þ
_________ hmoVo h¢ & 1
.347 4

9. Why is self-motivation important for workers ? Explain with the help of
any two points. 2
10. How is use of ‘spreadsheets’ advantageous for a cost accountant ? Explain
with the help of any two points. 2
11. How can music inspire the performance of a cost accountant ? Explain. 2

SECTION B (50 Marks)
(Subject Skills)
Answer any 10 questions out of the given 12 questions of 1 mark each. 110=10
12. Name any two components of cost. 1
13. Scrap is : 1
(A) Leftover of manufacturing process.
(B) Sold off to recover cost.
(C) Of small value.
(D) All of the above
14. The document which provides information regarding the progress of each
job at each operation is known as : 1
(A) Progress advice
(B) Job ticket
(C) Job order
(D) None of the above
15. Which account would be debited for recording a materials requisition for
direct materials ? 1
(A) Raw material inventory
(B) Factory overhead
(C) Raw material purchase
(D) Goods-in-process inventory
16. Contract is a special form of job costing which is also known as ________. 1
17. When a contract is complete, the contractee’s account is _________ and
contract a/c is credited with the contract price. 1
18. Define Process Costing. 1
19. _________ means secondary products that are relatively of smaller value
which are incidentally or unavoidably produced in the course of
manufacturing the main product. 1
20. In transport costing, the driver of the vehicle is provided with a log book
that contains various _________. 1

.347 5 P.T.O.

21. n[adhZ bmJV boIm§H$Z _| dmhZ H$s ~r_m bmJV {H$g àH$ma H$m KQ>H$ h¡ ? 1
(A) Mmby bmJV
(B) I‹S>r (ñWmB©) bmJV
(C) aIaImd bmJV
(D) CËnmXZ bmJV
22. XmZ Ho$ ^wJVmZ H$mo : 1
(A) bmJV bm^-hm{Z ImVo _| S>o{~Q> {H$`m OmVm h¡ &
(B) bmJV bm^-hm{Z ImVo _| H«o${S>Q> {H$`m OmVm h¡ &
(C) {dÎmr` bm^-hm{Z ImVo _| S>o{~Q> {H$`m OmVm h¡ &
(D) Cn`w©ŠV _| go H$moB© Zht
23. A§e ny±Or na ^wJVmZ {H$E JE bm^m§e H$mo : 1
(A) bmJV bm^-hm{Z ImVo _| S>o{~Q> {H$`m OmVm h¡ &
(B) {dÎmr` bm^-hm{Z ImVo _| H«o${S>Q> {H$`m OmVm h¡ &
(C) {dÎmr` bm^-hm{Z ImVo _| S>o{~Q> {H$`m OmVm h¡ &
(D) bmJV bm^-hm{Z ImVo _| H«o${S>Q> {H$`m OmVm h¡ &
{XE JE 7 àíZm| _| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 2 A§H$ H$m h¡ & 25=10

24. {ZåZ{b{IV Am±H$‹S>m| go _yb bmJV H$s JUZm H$s{OE : 2
<
àË`j _mb 24,000
àË`j _µOXÿar 15,000
àË`j ì`` 12,000
H$m`m©b` Q>obrµ\$moZ IM© 1,200

25. bmJV {ddaU Š`m| V¡`ma {H$`m OmVm h¡ ? 2

26. à{H«$`m bmJV boIm§H$Z H$s {H$Ýht Xmo {deofVmAm| H$m C„oI H$s{OE & 2

27. gm_mÝ` hm{Z H$s {H$Ýht Xmo {deofVmAm| H$m C„oI H$s{OE & 2

28. bm°J erQ> H$mo n[a^m{fV H$s{OE & 2

29. àMmbZ bmJV H$m Š`m AW© h¡ ? 2

30. àMmbZ bmJV boIm§H$Z H$m Cn`moJ H$aZo dmbo Xmo à_wI godm g§JR>Zm| Ho$ Zm_ {b{IE & 2

.347 6

21. Insurance of a vehicle is which type of cost component in transport
costing ? 1
(A) Running cost
(B) Standing cost
(C) Maintenance cost
(D) Manufacturing cost

22. Payment of donation is : 1
(A) Debited to costing Profit and Loss A/c.
(B) Credited to costing Profit and Loss A/c.
(C) Debited to financial Profit and Loss A/c.
(D) None of the above

23. Dividend paid on Share Capital is : 1
(A) Debited to costing Profit and Loss A/c.
(B) Credited to financial Profit and Loss A/c.
(C) Debited to financial Profit and Loss A/c.
(D) Credited to costing Profit and Loss A/c.
Answer any 5 questions out of the given 7 questions of 2 marks each. 25=10

24. Calculate Prime Cost from the following data : 2
<
Direct Material 24,000
Direct Labour 15,000
Direct Expenses 12,000
Office Telephone Charges 1,200

25. Why is a cost sheet prepared ? 2

26. State any two features of Process costing. 2

27. State any two features of normal loss. 2

28. Define log sheet. 2

29. What is meant by Operating cost ? 2

30. Name two major service organisations that use Operating cost
accounting. 2
.347 7 P.T.O.

{XE JE 7 àíZm| _| go {H$Ýht 5 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 3 A§H$ H$m h¡ & 35=15
31. ‘kmnZ g_mYmZ ImVm’ H$m Š`m AW© h¡ ? `h Š`m| V¡`ma {H$`m OmVm h¡ ? 3
32. ‘~¡M bmJV boIm§H$Z’ H$mo g§jon _| g_PmBE & 3
33. Om°~ bmJV boIm§H$Z Ho$ {H$Ýht VrZ bm^m| H$m C„oI H$s{OE & 3
34. df© _| nyao {H$E JE {d{eîQ> R>oHo$ go gå~pÝYV 31 {Xgå~a, 2019 H$mo {ZåZ{b{IV boZXoZ
H$m gmam§e boIm h¡ : 3
<
_mb H$m H«$` 2,500
ñQ>moa go {ZJ©{_V {H$`m J`m _mb 1,500
_µOXÿar 2,900
àË`j ì`` 700
H$m`© bmJV àË`j _OXÿar H$m 25%
H$m`m©b` bmJV _yb bmJV H$m 10%
R>oH$m _yë` 6,000
_mb dmngr 200
_yb bmJV H$s JUZm H$s{OE &
35. Eogo {H$Ýht VrZ H$m`m] (Om°ãg) Ho$ Zm_ {b{IE Ohm± R>oH$m bmJV boIm§H$Z H$m Cn`moJ {H$`m
OmVm h¡ & 3
36. R>oH$m bmJV boIm§H$Z H$s AdYmaUm H$mo g§jon _| g_PmBE & 3
37. EH$ \$m_m© H$ånZr H$s XdmB`m| H$s dm{f©H$ _m±J 40,000 BH$mB`m± h¡ & BZ BH$mB`m| Ho$
CËnmXZ Ho$ {bE H$ånZr H$mo ñWmnZ VWm AmXoe à{H«$`U bmJV < 100 ì`` H$aZr h¡ & EH$
BH$mB© H$s CËnmXZ bmJV < 8,000 h¡ & aImd (dhZ) bmJV CËnmXZ bmJV H$m 10%
dm{f©H$ h¡ & Am{W©H$ ~¡M _mÌm H$s JUZm H$s{OE & 3
{XE JE 5 àíZm| _| go {H$Ýht 3 àíZm| Ho$ CÎma Xr{OE & àË`oH$ àíZ 5 A§H$ H$m h¡ & 53=15
38. Hw$b bmJV H$mo {d{^Þ Cn-KQ>H$m| _| {d^ŠV {H$`m Om gH$Vm h¡ Omo {d{^Þ ñVam| na bmJV
H$m à{V{Z{YËd H$aVo h¢ & BZ Cn-KQ>H$m| Ho$ Zm_ {b{IE VWm {H$Ýht Xmo H$mo g_PmBE & 5
39. EH$ à{H«$`m _| H$ÀMo _mb H$s 2,000 BH$mB`m| H$mo bJm`m J`m, < 8,000 H$s bmJV na &
gm_mÝ` An{eîQ> H$s Xa 10% h¡, An{eîQ> H$s àË`oH$ BH$mB© go < 2.50 àmßV hmoVo h¢ &
dmñV{dH$ CËnmXZ 1,700 BH$mB`m± Wm (100 BH$mB© AgmYmaU An{eîQ> Ho$ gmW) & ì``
{ZåZ àH$ma go Wo : àË`j _µOXÿar < 13,000 VWm AàË`j ì`` < 6,500 & à{H«$`m ImVm
V¡`ma H$s{OE & 5
40. ‘g§`wŠV CËnmX boIm§H$Z’ H$m Š`m AW© h¡ ? bmJV à^mOZ Ho$ {H$Ýht VrZ CÔoí`m| H$m C„oI
H$s{OE & 5
.347 8

Answer any 5 questions out of the given 7 questions of 3 marks each. 35=15
31. What is meant by ‘Memorandum Reconciliation Account’ ? Why is it
prepared ? 3
32. Explain briefly ‘Batch Costing’. 3
33. State any three advantages of Job costing. 3
34. The following is the summarised record of transactions on
31 December, 2019 related to a special contract completed during the
year : 3
<
Material bought 2,500
Material issued from store 1,500
Wages 2,900
Direct Expenses 700
Works cost 25% of direct wages
Office cost 10% of prime cost
Contract price 6,000
Material returned 200
Calculate the Prime cost.
35. Name any three jobs where Contract costing is used. 3
36. Explain the concept of Contract costing in brief. 3
37. A Pharma Company is having an annual demand of 40,000 units of its
medicine. For the production of these units, the company has to bear
setting-up and order processing cost of < 100. Cost of manufacturing one
unit is < 8,000. Cost of carrying is 10% per annum of cost of
manufacturing. Calculate economic batch quantity. 3
Answer any 3 questions out of the given 5 questions of 5 marks each. 53=15
38. The total cost can be divided into various sub-components representing
the cost at various stages. Name the sub-components and explain any
two. 5
39. 2,000 units of raw material were introduced in a process at a cost of
< 8,000. The normal wastage allowed is 10%, each unit of waste realises
< 2·50. The actual production was 1,700 units (with abnormal wastage of
100 units). The expenses being as : Direct wages < 13,000 and Indirect
expenses < 6,500. Prepare Process Account. 5
40. What is meant by ‘Accounting for Joint products’ ? State any three
objectives of Apportionment of cost. 5

.347 9 P.T.O.

41. {ZåZ{b{IV Am±H$‹S>m| go EH$ g_mYmZ {ddaU V¡`ma H$s{OE VWm {dÎmr` boIm| Ho$ AZwgma
bm^ kmV H$s{OE : 5

{ddaU bmJV boIm {dÎmr` boIm
(<) (<)
ewÕ bm^ 75,000
{dH«$` Cn[aì`` 6,000 7,000
Sy>~V G Um| Ho$ {bE àmdYmZ 4,000
H$ma˜mZm AàË`j ì`` 8,500 7,000
{ZXoeH$ H$m doVZ 4,000
Am`H$a ^wJVmZ 18,500
àmßV {H$am`m 5,500
_yë`õmg 9,100 11,900
àmßV bm^m§e 1,100
àemg{ZH$ Cn[aì`` 4,900 7,800

42. g_mYmZ {ddaU Š`m| V¡`ma {H$`m OmVm h¡ ? Eogr {H$Ýht VrZ _Xm| H$m C„oI H$s{OE Omo
{dewÕ ê$n go {dÎmr` à^ma h¢ & 5

.347 10

41. From the following figures, prepare a Reconciliation Statement and find
the profit as per financial records : 5

Cost Financial
Particulars Records Records
(<) (<)
Net profit 75,000
Selling overheads 6,000 7,000
Provision for doubtful debts 4,000
Factory indirect expenses 8,500 7,000
Director’s remuneration 4,000
Income tax paid 18,500
Rent received 5,500
Depreciation 9,100 11,900
Dividend received 1,100
Administrative overheads 4,900 7,800

42. Why is a Reconciliation Statement prepared ? Mention any three items
which are purely financial charges. 5

.347 11 P.T.O.