CBSE Class 12 Question Paper 2024 Cost Accounting

CBSE

Series &RQPS SET-4
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> 19 h¢ &
H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| 24 àíZ 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¥$n`m àíZ H$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 19 printed pages.
Please check that this question paper contains 24 questions.
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 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
:3 : 60
Time allowed : 3 hours Maximum Marks : 60

1-347 Page 1 P.T.O.

:
(i)
(ii) 24 :
(iii)
(iv) (6 + 18) = 24 3
(6 + 11) = 17
(v)
(vi) : 30 :
(a) 6
(b)
(c)
(d)
(vii) : 30 :
(a) 18
(b) 11
(c)
(d)

IÊS> H$ $
(dñVw{ZîR> àH$ma Ho$ àíZ) (30 A§H$)

1. amoµOJma H$m¡eb na {XE JE 6 àíZm| _| go {H$Ýht 4 Ho$ CÎma Xr{OE & 4 1=4

(i) ________ H$m¡eb bmJV boImH$ma H$mo ñd`§ H$mo à^mdnyU© VWm XjVmnyU© ê$n go
h¡ &
(ii) gH$mamË_H$ ________ EH$ H$_©Mmar H$mo àgÞ H$aVm/H$aVr h¡ VWm g§~§Y ~ZmE
aIZo _| ghm`Vm H$aVm/H$aVr h¡ &
(A) é{M (B) _Zmod¥{Îm
(C) JwU (D) ñdßZ
1-347 Page 2

General Instructions :
(i) Please read the instructions carefully.
(ii) This question paper consists of 24 questions in two Sections : Section A
and Section B.
(iii) Section A has Objective type questions, whereas Section B contains
Subjective type questions.
(iv) Out of the given (6 + 18) = 24 questions, a candidate has to answer
(6 + 11) = 17 questions in the allotted (maximum) time of 3 hours.
(v) All questions of a particular section must be attempted in the correct
order.
(vi) Section A : Objective Type Questions (30 marks) :
(a) This section has 6 questions.
(b) There is no negative marking.
(c) Do as per the instructions given.
(d) Marks allotted are mentioned against each question/part.
(vii) Section B : Subjective Type Questions (30 marks) :
(a) This section has 18 questions.
(b) A candidate has to do 11 questions.
(c) Do as per the instructions given.
(d) Marks allotted are mentioned against each question/part.

SECTION A
(Objective Type Questions) (30 Marks)

1. Answer any 4 out of the given 6 questions on Employability Skills. 4 1=4

(i) ___________ skill helps the cost accountant to express himself/herself
effectively and efficiently.

(ii) Positive __________ makes an employee happier and helps in
maintaining relationships.
(A) interest (B) attitude

(C) attribute (D) dreams
1-347 Page 3 P.T.O.

(iii) à~§Y Ho$ g_j àñVwVrH$aU ~ZmZo Ho$ {bE bmJV boImH$ma Ûmam Cn`moJ {H$E Om
gH$Zo dmbo gm°âQ>do`a H$m Zm_ Xr{OE &
(iv) {ZåZ{b{IV _| go H$m¡Z-gm VZmd à~§YZ H$m ghr VarH$m h¡ ?
(A) `moJ
(B) XmoñVm| go ~mV H$aZm
(C) H$m`© H$m ~hþV µÁ`mXm X~md boZm
(D) Ü`mZ
(v) {ZåZ{b{IV _| go H$m¡Z-gm EH$ g\$b CÚ_r H$m JwU h¡ ?
(A) nhb
(B) Omo{I_ CR>mZo Ho$ {bE V¡`ma Zht hmoZm
(C) A{^àoaUm
(D) AmË_-{dídmg

(vi) EH$ CÚmoJ _| EH$ J«rZ H$m°ba H$m_Jma dh hmoVm h¡ Omo AW©ì`dñWm Ho$ ________
joÌ _| H$m`©aV h¡ &
(A) n`m©daUr` (B) n[adhZ
(C) {d{Z_m©U (D) ~r_m

2. {XE JE 7 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) CËnmXZ go g§~§{YV Cg bmJV H$m Zm_ Xr{OE Omo g^r àË`j bmJVm| H$m `moJ h¡ &
(ii) EH$b bmJV boIm§H$Z H$mo ________ bmJV boIm§H$Z ^r H$hm OmVm h¡ &
(iii) ñH«¡$n H$mo n[a^m{fV H$s{OE &
(iv) H$maImZm bmJV H$m AÝ` Zm_ h¡ :
(A) Am¡Úmo{JH$ bmJV (B) H$m`© bmJV
(C) à{H«$`m bmJV (D) ~¡M bmJV
1-347 Page 4

(iii) Name the software which can be used by the cost accountant for
making a presentation in front of the management.

(iv) Which of the following is not the right way to manage stress ?
(A) Yoga
(B) Talk with friends
(C) Taking too much work pressure
(D) Meditation

(v) Which of the following is not a quality of a successful entrepreneur ?
(A) Initiative
(B) Unwillingness to take risk
(C) Motivation
(D) Self-confidence

(vi) A green collar worker in an industry is the one who is employed in
the ________ sector of the economy.

(A) environmental (B) transport
(C) manufacturing (D) insurance

2. Answer any 5 out of the given 7 questions. 5 1=5

(i) Name the cost that is the summation of all direct costs relating to
production.

(ii) Single costing is also called ________ costing .

(iii) Define Scrap.

(iv) Another name for factory cost is :
(A) Industrial cost (B) Works cost
(C) Process cost (D) Batch cost

1-347 Page 5 P.T.O.

(v) _yb bmJV VWm H$maImZm Cn[aì``m| H$m `moJ h¡ :
(A) H$m`m©b` bmJV
(B) H$maImZm bmJV
(C) CËnmXZ H$s bmJV
(D) ~oMo JE _mb H$s bmJV

(vi) {ZåZ{b{IV _| go H$m¡Z-gm n[aMmbZ bmJV H$m CXmhaU h¡ ?
(A) _m{gH$ doVZ
(B) ã`mO ^wJVmZ
(C) nW H$a
(D) BªYZ à^ma

(vii) ________ {ddaU EH$ {d{eîQ Ad{Y Ho$ {bE EH$ bmJV H|$Ð go g§~§{YV Hw$b
VWm à{V BH$mB© CËnmXZ bmJV àñVwV H$aZo Ho$ {bE V¡`ma {H$`m OmVm h¡ &
(A) bmJV
(B) boIm§H$Z
(C) _OXÿar
(D) n[adV©Zerb bmJV

3. {XE JE 7 àíZm| _| go {H$Ýht 6 Ho$ CÎma Xr{OE & 6 1=6

(i) Cg ànÌ H$m Zm_ Xr{OE Omo àË`oH$ àMmbZ na àË`oH$ Om°~ H$s àJ{V Ho$ {df` _|
gyMZm àXmZ H$aVm h¡ &
(A) Om°~ {Q>H$Q> (B) nW {~b
(C) bmJV {ddaU (D) Om°~ AmXoe
(ii) Om°~ nyam hmoZo na, Om°~ ________ à{VdoXZ bmJV boIm§H$Z {d^mJ H$mo Cg H$m`© go
hþE bm^ H$mo kmV H$aZo Ho$ {bE ^oOm OmVm h¡ &
(A) {ZînmXZ (B) g_mnZ
(C) AmXoe (D) {Q>H$Q>
1-347 Page 6

(v) Summation of Prime cost and Factory overheads is :
(A) Office cost
(B) Factory cost
(C) Cost of production
(D) Cost of goods solds

(vi) Which of the following is the example of operating (running) cost ?
(A) Monthly salary
(B) Interest paid
(C) Road tax
(D) Fuel charges

(vii) ________ sheet is prepared to present total and per unit cost of
production with regard to any cost centre for a specific period of
time.
(A) Cost
(B) Accounting
(C) Labour
(D) Variable cost

3. Answer any 6 out of the given 7 questions. 6 1=6

(i) Name the document which provides information regarding the
progress of each job at each operation.
(A) Job ticket (B) Way bill
(C) Cost sheet (D) Job order

(ii) After completion of job, job ____________ report is sent to the costing
department for ascertaining profit earned on that job.
(A) performance (B) completion
(C) order (D) ticket
1-347 Page 7 P.T.O.

(iii) Om°~ bmJV boIm§H$Z H$m EH$ CÔoí` {b{IE &
(iv) àË`j gm_J«r _m±J H$m boIm H$aZo Ho$ {bE {H$g ImVo Ho$ Zm_ nj _| IVm¡Zr H$s
OmEJr ?
(v) Om°~ bmJV boIm§H$Z Omo Q>{_©Zb bmJV boIm§H$Z Ho$ ê$n _| ^r OmZm OmVm h¡, H$m
{d{eîQ> Zm_ Xr{OE &
(A) AZw~§Y bmJV boIm§H$Z
(B) à{H«$`m bmJV boIm§H$Z
(C) BH$mB© bmJV boIm§H$Z
(D) _mZH$ bmJV boIm§H$Z

(vi) ^ofO CÚmoJ Ho$ {bE {H$g àH$ma H$m bmJV boIm§H$Z Cn`wº$ h¡ ?
(vii) AZw~§Y bmJV boIm§H$Z _|, Cn[aì`` Hw$b AZw~§Y bmJV H$m _m_ybr ^mJ hmoVm h¡,
Eogr bmJV H$m à^mOZ Cn`wº$ AmYma na {H$`m Om gH$Vm h¡ VWm BgH$s IVm¡Zr
AZw~§Y ImVo Ho$ __________ nj _| H$s Om gH$Vr h¡ &

4. {XE JE 6 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) AZw~§Y na bm^ H$mo __________ ImVo _| hñVm§V[aV {H$`m OmVm h¡ &
(ii) R>oHo$XmVm Ûmam eof AXÎm YZam{e __________ YZam{e H$hbmVr h¡ &
(iii) AZw~§Y g_mnZ Ho$ níMmV², AZw~§Y _yë` go {H$g ImVo Ho$ Zm_ nj _| IVm¡Zr H$s
OmVr h¡ ?
(iv) Hw$b à{H«$`m bmJV H$mo Cg à
H$aZm ___________ H$s JUZm H$aZo _| ghm`Vm XoVm h¡ &
(A) {dH«$` H$s bmJV
(B) n[adV©Zerb bmJV
(C) à{V BH$mB© bmJV
(D) CËnmXZ H$s bmJV

1-347 Page 8

(iii) Write an objective of job costing.

(iv) Which account would be debited to record material requisition for
direct materials ?

(v) Name the special form of job costing also known as terminal costing.
(A) Contract costing
(B) Process costing
(C) Unit costing
(D) Standard costing

(vi) Which type of costing is suitable for Pharmaceutical industry ?

(vii) In contract costing, overheads constitute an insignificant part of
total cost of contract, such cost may be apportioned on suitable basis
and is ________ to contract account.

4. Answer any 5 out of the given 6 questions. 5 1=5

(i) Profit on contract is transferred to ________ account.

(ii) The balance money unpaid by contractee is called ________ money.

(iii) After completion of contract, which account is debited with the
contract price ?

(iv) Total process cost divided by number of units produced in that
process helps to compute :
(A) Cost of sales
(B) Variable cost
(C) Cost per unit
(D) Cost of production

1-347 Page 9 P.T.O.

(v) Ohm± CËnmX ___________ hmoVm h¡ dhm± à{H«$`m bmJV boIm§H$Z H$m à`moJ {H$`m
OmVm h¡ &
(A) _mZH$
(B) gOmVr`
(C) {dOmVr`
(D) A_yV©

(vi) ApÝV_ à{H«$`m H$m CËnmXZ ___________ _mb H$hbmVm h¡ &

5. {XE JE 6 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) àË`oH$ à{H«$`m Ho$ {bE EH$ n¥WH²$ à{H«$`m ImVm V¡`ma {H$`m OmVm h¡ VWm Bggo
g§~§{YV ___________ H$mo Bg à{H«$`m ImVo _| à^m[aV {H$`m OmVm h¡ &
(A) AmJ_
(B) ny±Or >
(C) ñH«¡$n
(D) ì`` $
(ii) H$s IVm¡Zr à{H«$`m ImVo _| Zm_ nj _| H$s OmVr h¡ ? AnZo
CÎma Ho$ g_W©Z _| H$maU Xr{OE &
(iii) Cg ñQ>m°H$ Ho$ {bE à`wº$ eãX m¡a Z hr
V¡`ma _mb h¡ &
(iv) àMmbZ bmJV boIm§H$Z H$m AÝ` Zm_ Xr{OE &
(v) Cg {ddaU H$m Zm_ Xr{OE Omo bmJV go g§~§{YV VWm Mbo JE à{V {H$bmo_rQ>a,
noQ´>mob/S>rµOb Cn`moJ, `mÌr/_mb Am{X Ho$ ~mao _| X¡{ZH$ AmYma na dmhZ Ho$ MmbH$
H$mo mZ H$aVm h¡ &
(vi) AñnVmb àMmbZ bmJV boIm§H$Z H$m Cn`moJ H$aVo h¢ & Bg H$WZ go
gh_V h¢ ? H$maU Xr{OE &
1-347 Page 10

(v) Process costing is used where products are :
(A) Standard
(B) Homogeneous
(C) Heterogeneous
(D) Intangible

(vi) Output of the last process is called ________ goods.

5. Answer any 5 out of the given 6 questions. 5 1=5

(i) For every process a separate process account is created and ________
pertaining to process is charged to that process account.
(A) revenue
(B) capital
(C) scrap
(D) expenses

(ii) Is abnormal loss recorded in debit side of process account ? Give
reason in support of your answer.

(iii) Name the term used for the stock which is neither raw material nor
finished goods yet.

(iv) Give the other name for operating costing.

(v) Name the sheet that provides information about cost and other data
on daily basis regarding per km run, petrol/diesel usage,
passengers/goods carried, etc. and it is provided to the driver of the
vehicle.

(vi) Do you agree with the statement ?
Give reason.
1-347 Page 11 P.T.O.

6. {XE JE 6 àíZm| _| go {H$Ýht 5 Ho$ CÎma Xr{OE & 5 1=5

(i) X¡{ZH$ bm°J erQ> ___________ Ho$ Ûmam ^ar OmVr h¡ &
(A) à_wI à~§YH$
(B) ì`dgm` ñdm_r
(C) MmbH$
(D) gaH$mar {d^mJ à_wI

(ii) ImVm| _| àmßV ã`mO H$m boIm§H$Z H¡$go {H$`m OmVm h¡ ?

(iii) àmßV & `m Amn gh_V h¢ ? H$maU Xr{OE &

(iv) bmJV boIm| VWm {dÎmr` boIm| Ûmam Xem©E JE bm^ _| AÝVa H$m g_mYmZ H$aZo hoVw
~ZmE OmZo dmbo {ddaU H$m Zm_ Xr{OE &
(A) g_mYmZ {ddaU
(B) ~¢H$ {ddaU
(C) ~¢H$ g_mYmZ {ddaU
(D) nmg ~wH$

(v) H$mën{ZH$ (AZw_m{ZV) {H$am`m H$m boIm ___________ _| XO© {H$`m OmVm h¡ &
(A) {dÎmr` bm^-hm{Z ImVo (Zm_ nj)
(B) {dÎmr` bm^-hm{Z ImVo (O_m nj)
(C) bmJV boIm§H$Z
(D) pñW{V {ddaU (Xo`VmAm|)

(vi) ___________
A{YH$-AdemofU H$hbmVm h¡ &
1-347 Page 12

6. Answer any 5 out of the given 6 questions. 5 1=5

(i) Daily log sheet is filled up by :

(a) Chief manager
(b) Business owner
(c) Driver
(d) Government department head

(ii) How is interest received treated in accounts ?

(iii) ve
reason.

(iv) Name the statement prepared to find out causes of disagreement
between profits shown by cost accounts and financial accounts.

(a) Reconciliation Statement

(b) Bank Statement
(c) Bank Reconciliation Statement
(d) Pass Book

(v) :

(a) Financial Profit and Loss Account (Dr. side)
(b) Financial Profit and Loss Account (Cr. side)
(c) Cost Accounting

(d) Balance Sheet (Liabilities)

(vi) Excess of overheads in costing as compared to ________ is called
over-absorption of overheads.

1-347 Page 13 P.T.O.

IÊS> I $
({df`naH$ àH$ma Ho$ àíZ) (30 A§H$)
5 3
20 30 3 2=6

7. H$moB© Xmo H$maU Xr{OE {H$ AÀN>r g§àofU àUmbr H$_©Mm[a`m| Ho$ gmW-gmW g§JR>Z H$mo ^r
H¡$go _XX H$aVr h¡ &
8. AmË_-A{^ào[aV H$_©Mmar EH$ CÚmoJ Ho$ {bE H¡$go bm^Xm`H$ hmoVo h¢ ?
9. àñVwVrH$aU H$mo n[a^m{fV H$s{OE & bmJV {b{nH$ H$mo bmJV à~§YH$ Ho$ g_j boIm| H$mo
H¡$go àñVwV H$aZm Mm{hE ?
10. gm_J«r H$m nwZM©H«$U n`m©daU H$s H¡$go ghm`Vm H$aVm h¡ VWm Am{W©H$ {dH$mg H$mo H¡$go
?

11. EH$ CÚ_r H$s Xmo {deofVmAm| H$m CëboI H$s{OE &
5 3 20 30 3 2=6

12. {ZåZ{b{IV gyMZm go _yb bmJV H$s JUZm H$s{OE :
<
àË`j gm_J«r 4,00,000
àË`j _µOXÿar 3,00,000

àË`j ì`` 2,00,000
AàË`j ì`` 5,00,000

13. Om°~ bmJV boIm§H$Z Ho$ {H$Ýht Xmo bm^m| H$m CëboI H$s{OE &

14. à{H«$`m bmJV boIm§H$Z na EH$ g§{jßV {Q>ßnUr {b{IE &
15. bm°J erQ> H$mo n[a^m{fV H$s{OE VWm BgHo$ Cn`moJ H$m CëboI H$s{OE &

16. gm_mÝ` hm{Z na EH$ g§{jßV {Q>ßnUr {b{IE &
1-347 Page 14

SECTION B
(Subjective Type Questions) (30 Marks)

Answer any 3 out of the given 5 questions on Employability Skills. Answer each
question in 20 30 words. 3 2=6

7. Give any two reasons how good communication system helps the
employees as well as the organization.

8. Why are self-motivated employees beneficial in an industry ?

9. Define presentation. How should a cost clerk present records in front of the
cost manager ?

10. How does recycling of material help the environment and facilitate
economic growth ?

11. State two characteristics of an entrepreneur.

Answer any 3 out of the given 5 questions in 20 30 words each. 3 2=6

12. Compute Prime Cost from the following information :

<
Direct Material 4,00,000

Direct Wages 3,00,000
Direct Expenses 2,00,000

Indirect Expenses 5,00,000

13. State any two advantages of Job Costing.

14. Write a short note o

15. Define log sheet and state its use.

16.
1-347 Page 15 P.T.O.

3 2 30 50 2 3=6

17. ? Eogr H$moB© Mma _X Xr{OE Omo ewÕ ê$n go
{dÎmr` àH¥${V H$s h¢ &

18. AZw~§Y bmJV boIm§H$Z H$s {H$Ýht VrZ {deofVmAm| H$m CëboI H$s{OE &

19. ~¡M bmJV boIm§H$Z
h¡ ?

5 3 50 80 3 4=12

20. {d{^Þ AdñWmAm| na bmJV H$m à{V{Z{YËd H$aZo Ho$ {bE {d{^Þ Cn-KQ>H$ hmooVo h¢ &
BZ_| go {H$Ýht Mma Ho$ Zm_ Xr{OE VWm {H$Ýht Xmo H$mo g§jon _| g_PmBE &

21. {ZåZ{b{IV boZXoZ 1 Aà¡b, 2022 go 31 _mM©, 2023 H$s Ad{Y Ho$ {bE EH$ {d{eîQ
AZw~§Y go g§~§{YV h¢ :
gm_J«r H«$` < 10,000
ñQ>moa go gm_J«r H$m {ZJ©_Z < 6,000
_OXÿar ^wJVmZ < 11,600
àË`j ì`` < 2,800
H$m`© bmJV, àË`j _OXÿar H$m 25%
H$m`m©b` bmJV, _yb bmJV H$m 10%
AZw~§Y _yë` < 24,000
dmng H$s JB© gm_J«r am{e < 800
_yb bmJV H$s JUZm H$s{OE &

1-347 Page 16

Answer any 2 out of the given 3 questions in 30 50 words each. 2 3=6

17. Why is reconciliation statement prepared ? Give any four items that are
purely financial in nature.

18. State any three features of contract costing.

19. Explain

Answer any 3 out of the given 5 questions in 50 80 words each. 3 4=12

20. -
Name any four and explain any two in brief.

21. The following transactions are related to a special contract for the period
from 1st April, 2022 to 31st March, 2023 :

Material purchased < 10,000

Material issued from the store < 6,000

Wages paid < 11,600

Direct expenses < 2,800

Works cost, 25% of direct wages

Office cost, 10% of prime cost

Contract price < 24,000

Material returned amount < 800

Compute Prime Cost.

1-347 Page 17 P.T.O.

22. godm H$mo n[a^m{fV H$s{OE & godm CÚmoJ go H$m¡Z - ?
Eogo {H$Ýht Xmo godm g§JR>Zm| Ho$ Zm_ Xr{OE Omo Bg àH$ma Ho$ bmJV boIm§H$Z H$m Cn`moJ
H$aVo h¢ &

23. (X) 20,000 BH$mB`m± bJmBª JBª <4
à{V BH$mB© Wm & gm_mÝ` An{eîQ Xa 10% h¡ VWm àË`oH$ An{eîQ> BH$mB© go < 1 50 àmßV
hþE & dmñV{dH$ CËnmXZ 16,000 BH$mB© hþAm &
{ZåZ{b{IV
àË`j _OXÿar < 52,000
AàË`j ì`` < 15,000
(X) ImVm V¡`ma H$s{OE &

24. {ZåZ{b{IV gyMZm go EH$ g_mYmZ {ddaU V¡`ma H$s{OE :

(<) (<)
bm^ 1,50,000
{dVaU Cn[aì`` 6,000 7,000
H$maImZm ì`` 8,500 7,000
g§{X½Y G$Um| Ho$ {bE àmdYmZ 4,000
Am` H$a 18,500
àmßV {H$am`m 11,000
_yë`õmg 9,100 11,900
àmßV ã`mO 2,000
à~§YH$ nm[al{_H$ 8,000

1-347 Page 18

22. Define Services. Which costing is concerned with service industries and
why ? Name any two service organisations that use this kind of costing.

23. 20,000 units of raw material were introduced in Process X. The cost of raw
material was @ < 4 per unit. Rate of normal wastage is 10% and each unit
of waste realised < 1·50. The actual production was 16,000 units.

The following expenses were incurred :
Direct wages < 52,000
Indirect expenses < 15,000
Prepare Process X account.

24. Prepare a Reconciliation Statement from the following information :

Cost records Financial records
Particulars
(<) (<)
Profit 1,50,000
Distribution overheads 6,000 7,000
Factory expenses 8,500 7,000
Provision for doubtful debts 4,000
Income tax 18,500
Rent received 11,000
Depreciation 9,100 11,900
Interest received 2,000
Mana 8,000

1-347 Page 19 P.T.O.

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