CBSE Class 12 Question Paper 2022 Cost Accounting

SET-4
Series %BAB% àíZ-nÌ H$moS>
Q.P. Code 347
amob Z§. narjmWu àíZ-nÌ H$moS> H$mo CÎma-nwpñVH$m Ho$
Roll No. _wI-n¥ð >na Adí` {bIo§ &
Candidates must write the Q.P. Code on
the title page of the answer-book.

H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 7 h¢ &
àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE àíZ-nÌ H$moS H$mo narjmWu CÎma-nwpñVH$m Ho$ _wI-n¥>ð> na
{bI| &
H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| >25 àíZ h¢ &
H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, CÎma-nwpñVH$m _| àíZ H$m H«$_m§H$ Adí`
{bI| &
Bg àíZ-nÌ 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-
10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-
Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
Please check that this question paper contains 7 printed pages.
Q.P. Code given on the right hand side of the question paper should be written
on the title page of the answer-book by the candidate.
Please check that this question paper contains 25 questions.
Please write down the serial number of the question in the
answer-book before attempting it.
15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.

bmJV boIm§H$Z
COST ACCOUNTING
1
:1 : 30
2
1
Time allowed : 1 hours Maximum Marks : 30
2

347 Page 1 P.T.O.

:

(i)

(ii)

(iii) 5 6
1 4
5 6

(iv) 17 16
7 13
14 18
19 22

(v) 8 3
23 25

(vi)

(vii) /

IÊS> H$
(amoµOJma H$m¡eb) (3+2=5 A§H$)

4 3 3 1=3

1. EH$ CÚ_r Ho$ {bE g§JR>ZmË_H$ H$m¡ebm| ? 1
2. 1
3. n`m©daU Ho$ {bE h[aV ^dZ-{Z_m©Vm EH$ _hÎdnyU© ^y{_H$m H$m {Zdm©hZ H¡$go H$aVo h¢ ? 1
4. CÚmoJm| _|, J«rZhmCg J¡gm| H$mo H¡$go H$_ {H$`m Om gH$Vm h¡ ? Xmo VarHo$ ~VmBE & 1

2 1 1 2=2
5. EH$ CÚ_r H$s {H$Ýht Xmo 2
6. Am¡Úmo{JH$ H$m_Jmam| Ho$ {bE h[aV H$m`© H¡$go bm^Xm`H$ h¢ ? Xmo H$maU Xr{OE & 2

347 Page 2

General Instructions :
(i) Please read the instructions carefully.
(ii) This question paper is divided into three sections, viz. Section A,
Section B and Section C.
(iii) Section A is of 5 marks and has 6 questions on Employability Skills.
(a) Questions number 1 to 4 are one mark questions. Attempt any
three questions.
(b) Questions number 5 and 6 are two marks questions. Attempt any
one question.
(iv) Section B is of 17 marks and has 16 questions on Subject Specific Skills.
(a) Questions number 7 to 13 are one mark questions. Attempt any
five questions.
(b) Questions number 14 to 18 are two marks questions. Attempt any
three questions.
(c) Questions number 19 to 22 are three marks questions. Attempt any
two questions.
(v) Section C is of 8 marks and has 3 Competency-Based Questions.
Questions number 23 to 25 are four marks questions. Attempt any
two questions.
(vi) Do as per the instructions given in the respective sections.
(vii) Marks allotted are mentioned against each section/question.

SECTION A
(Employability Skills) (3+2=5 marks)

Answer any 3 questions out of the given 4 questions. 3 1=3
1. 1
2. State one benefit of entrepreneurial competency. 1
3. How do green builders play a vital role for the sake of environment ? 1
4. In industries, how can greenhouse gases be reduced ? Give two ways. 1

Answer any 1 question out of the given 2 questions. 1 2=2
5. State any two characteristics of an entrepreneur. 2
6. How are green jobs beneficial for industrial workers ? Give two reasons. 2
347 Page 3 P.T.O.

IÊS> I
({df` {d{eï> H$m¡eb) (5+6+6=17 A§H$)
7 5 5 1=5
7. Eogo {H$Ýht Xmo CÚmoJm| Ho$ Zm_ {b{IE Ohm± à{H«$`m bmJV boIm§H$Z H$m Cn`moJ {H$`m OmVm
h¡ & 1
8. à{H«$`m bmJV boIm§H$Z Ho$ AÝVJ©V EH$ {deof à{H«$`m H$s à{V BH$mB© bmJV H$s JUZm H¡$go
H$s OmVr h¡ ? 1
9. à{H«$`m bmJV boIm§H$Z H$mo n[a^m{fV H$s{OE & 1
10. ? 1
11. ¡? 1
12. ewÕ {dÎmr` Am` Ho$ Xmo CXmhaU Xr{OE & 1
13. ? H$maU Xr{OE & 1

5 3 3 2=6
14. bmJV BH$mB© VWm àH¥${V Ho$ AmYma na à{H«$`m bmJV boIm§H$Z VWm Om°~ bmJV boIm§H$Z _|
AÝVa {b{IE & 2
15. aIaImd bmJV H$mo g§jon _| g_PmBE & 2
16. bm°J erQ> H$m¡Z V¡`ma H$aVm h¡ ? ? 2
17. ? H$moB© Xmo {~ÝXþ
Xr{OE & 2
18. bm^ {d{Z`moOZ _| Xem©B© JB© Xmo _Xm| H$m CëboI H$s{OE & 2

4 2 2 3=6
19. à{H«$`m bmJV boIm§H$Z H$m`©{d{Y H$mo g§jno _| g_PmBE & 3
20. à{H«$`m ImVm V¡`ma H$s{OE `{X Bg à{H«$`m _| < 4 à{V BH$mB© H$s Xa go
H$s 5000 BH$mB`m± bJmB© JB© hm| & AÝ` ì`` {ZåZ àH$ma go h¢ :
àË`j _OXÿar < 15,000
AàË`j ì`` < 9,000
àË`j ì`` < 11,000
H$moB© An{eï> Zht hþAm VWm Bg à{H«$`m H$m ApÝV_ CËnmX dmB© à{H«$`m _| hñVmÝV[aV
{H$`m OmVm h¡ & 3
347 Page 4

SECTION B
(Subject Specific Skills) (5+6+6=17 marks)

Answer any 5 questions out of the given 7 questions. 5 1=5
7. Name any two industries where process costing is used. 1
8. How is cost per unit calculated in a particular process under process
costing ? 1
9. Define process costing. 1
10. What is meant by the term service costing ? 1
11. What is meant by internal services ? 1
12. Give two examples of purely financial incomes. 1
13. Why does depreciation differ in cost records and financial records ? Give
reason. 1

Answer any 3 questions out of the given 5 questions. 3 2=6
14. Write the differences between process costing and job costing on the basis
of cost unit and nature. 2
15. Explain maintenance cost in brief. 2
16. Who prepares the log sheet ? Why is it prepared ? 2
17. What is the need for reconciliation of cost data and financial data ? Give
any two points. 2
18. Mention two items which are shown in appropriation of profits. 2

Answer any 2 questions out of the given 4 questions. 2 3=6
19. Explain the process costing procedure in brief. 3
20. Prepare P
in this process @ < 4 per unit. The other expenses are as under :
Direct wages < 15,000
Indirect expenses < 9,000
Direct expenses < 11,000
There is no wastage and the final output of this process is transferred to
P Y 3

347 Page 5 P.T.O.

21. godm H$mo n[a^m{fV H$s{OE & Cn`wº$ H$maU XoVo hþE, hmoQ>bm| VWm AñnVmbm| _| Cn`moJ H$s
OmZo dmbr bmJV boIm§H$Z Ho$ àH$ma H$m Zm_ {b{IE & $ 3

22. g_mYmZ {ddaU H$s n[a^mfm Xr{OE & bmJV VWm {dÎmr` ImVm| Ho$ g_mYmZ H$s {d{^Þ
{d{Y`m| Ho$ Zm_ {b{IE & 3
IÊS> J
(`mo½`Vm-AmYm[aV àíZ) (2 4=8 A§H$)

3 2

23. à{H«$`m bmJV boIm§H$Z Ho$ {H$Ýht Xmo gm_mÝ` {gÕmÝVm| H$mo g§jon _| g_PmBE & 4

24. {ZåZ{b{IV H$mo g_PmBE : 4

(H$) nyU© ê$n go gpå_{lV BH$mB`m±
(I) dm{UpÁ`H$ gpå_{lV BH$mB`m±
25. {ZåZ{b{IV gyMZm go, g_mYmZ {ddaU V¡`ma H$s{OE VWm {dÎmr` boIm| Ho$ AZwgma bm^
H$s JUZm H$s{OE : 4

{ddaU {dÎmr` ImVo bmJV ImVo
(<) (<)
ewÕ bm^ 1,70,000
àdV©Z Cn[aì`` 6,000 9,000
àmßV {H$am`m 5,000
bJm`m J`m _yë`õmg 12,000 18,000
H$m`m©b` Cn[aì`` 6,000 11,000

347 Page 6

21. Define Service. Name the kind of costing used by hotels and hospitals, by
giving suitable reason. 3

22. Define Reconciliation Statement. Name the different methods of
reconciliation of cost and financial accounts. 3

SECTION C
(Competency-Based Questions) (2 4=8 marks)

Answer any 2 questions out of the given 3 questions.

23. Explain in brief any two general principles of process costing. 4

24. Explain the following : 4
(a) Absolute composite units
(b) Commercial composite units

25. From the following information, prepare a Reconciliation Statement and
compute profit as per financial records : 4
Financial Cost
Particulars Accounts Accounts
(<) (<)
Net profit 1,70,000
Promotion overheads 6,000 9,000
Rent received 5,000
Depreciation charged 12,000 18,000
Office overheads 6,000 11,000

347 Page 7 P.T.O.