CBSE Class 12 Sample Paper 2026 for Cost Accounting

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CBSE | DEPARTMENT OF SKILL EDUCATION
COST ACCOUNTING (SUBJECT CODE: 823)
Blue-Print for Sample Question Paper for Class XII (Session 2025-2026)
Max. Time: 3 Hours Max. Marks: 60

PART A - EMPLOYABILITY SKILLS (10 MARKS):

OBJECTIVE TYPE SHORT ANSWER
UNIT TOTAL
NAME OF THE UNIT QUESTIONS TYPE QUESTIONS
NO. QUESTIONS
1 MARK EACH 2 MARKS EACH
1 Communication Skills- IV 1 1 2
2 Self-Management Skills- IV 2 1 3
Information and Communication
3 1 1 2
Technology Skills- IV
4 Entrepreneurial Skills- IV 1 1 2
5 Green Skills- IV 1 1 2
TOTAL QUESTIONS 6 5 11
NO. OF QUESTIONS TO BE ANSWERED Any 4 Any 3 07
TOTAL MARKS 1x4=4 2x3=6 10 MARKS

PART B - SUBJECT SPECIFIC SKILLS (50 MARKS):
DESCRIPTIVE/
OBJECTIVE SHORT SHORT
LONG
TYPE ANS. TYPE ANS. TYPE
UNIT ANS. TYPE TOTAL
QUESTIONS QUES.- I QUES.- II
NAME OF THE UNIT QUESTIONS
NO. QUESTIONS
1 MARK 2 MARKS 3 MARKS 4 MARKS
EACH EACH EACH EACH
Single or Output Costing -
1 6 1 1 8
Job Costing and Batch 1
2 Costing
5 2 - 8
Contract Costing 1
3 5 - 1 7
Process Costing -
4 6 1 1 8
5 Operating Costing or 5 1 - 1 7
Service Costing
6 Reconciliation of Cost 5 - 1 1 7
and Financial Accounts
TOTAL QUESTIONS 32 5 3 5 45
NO. OF QUESTIONS
26 Any 3 Any 2 Any 3 34
TO BE ANSWERED
TOTAL MARKS 1 x 26= 26 2x3=6 3x2=6 4 x 3 = 12 50 MARKS
823- Cost Accounting-SQP-XII Page 1 of 7

CBSE | DEPARTMENT OF SKILL EDUCATION
COST ACCOUNTING (SUBJECT CODE: 823)
Sample Question Paper for Class XII (Session 2025-2026)

Max. Time: 3 Hours Max. Marks: 60

General Instructions:
1. Please read the instructions carefully.

2. This Question Paper consists of 24 questions in two sections – Section A & Section B.
3. Section A has Objective type questions whereas Section B contains Subjective type questions.
4. 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.
5. All questions of a particular section must be attempted in the correct order.

6. SECTION A - OBJECTIVE TYPE QUESTIONS (30 MARKS):
i. This section has 06 questions.
ii. There is no negative marking.
iii. Do as per the instructions given.
iv. Marks allotted are mentioned against each question/part.

7. SECTION B – SUBJECTIVE TYPE QUESTIONS (30 MARKS):
i. This section contains 18 questions.
ii. A candidate has to do 11 questions.
iii. Do as per the instructions given.
iv. Marks allotted are mentioned against each question/part

823- Cost Accounting-SQP-XII Page 2 of 7

SECTION A:
OBJECTIVE TYPE QUESTIONS

Q.1Answer any 4 out of the given 6 questions on Employability skills (1*4 = 4marks)
i Name any two supporting parts of speech. 1

ii Ravi frequently tries to gain more attention by being overly dramatic. What type of 1
personality disorder is this?
a) Antisocial
b) Borderline
c) Histrionic
d) Narcissistic
iii A cost clerk, Madhu wants to position the text to the centre of a cell. Which feature of 1
spreadsheet should be used by her?
iv A is an arrangement of cells in a vertical manner. 1

v Define Entrepreneur. 1

vi State any two services provided by Indian Green Building Council. 1

Q.2 Answer any 5 out of the given 7 questions (1*5 = 5 marks)

i Factory cost is not known as 1
a) Works Cost
b) Industrial Cost
c) Manufacturing Cost
d) Production Cost
ii Name the two approaches of Output Costing? 1
iii On which basis, stock of finished goods is valued? 1
iv The cost per unit is derived by 1
a) Dividing the total cost with the quantity produced.
b) Dividing the quantity produced with the total cost.
c) Multiply the total cost with the quantity produced.
d) Add the quantity produced and the total cost.
v Depreciation on delivery van is overheads. 1
a) Factory
b) Office and administration
c) Selling and distribution
d) Works
vi Name the term used for that part of stock which has not been completely 1
manufactured.

823- Cost Accounting-SQP-XII Page 3 of 7

vii Which is not the classification of terminal costing? 1
a) Service costing
b) Job costing
c) Batch costing
d) Contract costing

Q.3 Answer any 6 out of the given 7 questions (1*6 = 6 marks)

I Who prepare the bills of material? 1
ii Lot costing is the other name for 1
a) Batch Costing
b) Job Costing
c) Process Costing
d) Service Costing
iii The document which is prepared to ensure the timely completion of each job is 1
.
a) Bills of material.
b) Progress advice.
c) Completion Certificate.
d) Job Ticket.
iv Which type of costing is suitable for engineering jobs? 1
v Name any two industries in which contract costing is used? 1
vi What is the nature of labour cost in contract costing? 1
vii Sale proceeds of surplus material at the contract site should be credited to 1
account.
a) Contactee account
b) Contractor account
c) Contract account
d) Profit and loss account
Q.4 Answer any 5 out of the given 6 questions (1* 5 = 5 marks)

i Define the term Cost plus Contracts. 1

ii Work uncertified should always be valued at 1
a) Cost
b) Contract price
c) Profit Margin
d) Notional Profit
iii What is the nature of the business where process costing is used? 1

iv What is the accounting treatment of abnormal losses in process costing? 1

v Name any two reasons of normal process losses. 1

823- Cost Accounting-SQP-XII Page 4 of 7

vi occurs when the actual production exceeds the expected 1
production.
a) Normal loss
b) Abnormal loss
c) Abnormal effectives
d) Normal effectives
Q.5 Answer any 5 out of given 6 questions (1*5 = 5 marks)

i Which type of losses in process costing leads to increase in cost per unit? 1

ii 2000 units of raw material were introduced in a process in which 10% is allowed as a 1
normal wastage. If actual production was 1700 units, find out the units of abnormal
loss?
iii Define services. 1

iv What is the suitable method of costing for hospitals? 1
a) Process costing
b) Job costing
c) Operating costing
d) Batch costing
v Which composite cost unit is used by the transport of goods business? 1

vi State the type of cost which does not vary with the level of operation of the vehicle. 1

Q.6 Answer any 5 out of given 6 questions (1*5 = 5 marks)

i State the formula for calculating commercial tonne - km. 1

ii Out of the following, the item included in cost accounts only is 1
a) Depreciation on fully depreciated assets still in use.
b) Interest on bank loans.
c) Fines and Penalties.
d) Discount on Debentures.
iii What is the main purpose to prepare the reconciliation statement? 1

iv Under which system of maintaining accounts, need of reconciliation arises? 1

v Dividend received results to 1
a) Decreases costing profits.
b) Increases costing profits.
c) Decreases financial profits.
d) Increases financial profits.
vi Which is not an example of appropriation of profits? 1
a) Transfer to reserves.
b) Income tax
c) Dividends paid.
d) Provision for bad and doubtful debts.

823- Cost Accounting-SQP-XII Page 5 of 7

SECTION - B
SUBJECTIVE TYPE QUESTIONS
Answer any 3 questions of the given 5 questions on employability skills (2*3 = 6 marks).
Answer each question in 20 - 30 words.

Q.7 Define Active and passive sentences. 2

Q.8 List any four ways to maintain positive attitude. 2
Q.9 State any two advantages of presentation software. 2
Q.10 State any four qualities of a successful entrepreneur. 2
Q.11 Define ecosystem and state any two ways to conserve the existing ecosystem. 2

Answer any 3 out of the given 5 questions in 20 - 30 words each (2*3 = 6 marks)

Q.12 Calculate the cost of production from the following data: 2
Prime cost Rs.45.400,Factory cost Rs.52,600,Office overheads Rs.12,500,Opening
stock of finished goods Rs.1,000,Closing stock of finished goods Rs.1,500 and
Salesman’s salary Rs.5,000.
Q.13 State any two objectives of Job costing. 2

Q.14 Distinguish between job costing and process costing on the basis of their cost unit 2
and supervision.
Q.15 Define Economic Batch Quantity. 2

Q.16 By whom log sheets are prepared and also state any two informations provided by 2
it?

Answer any 2 out of the given 3 questions in 30 - 50 words each (3*2 = 6 marks)

Q.17 After getting job identity number, explain next three steps to be followed in job 3
costing procedure?
Q.18 XY Ltd. took a contract of building a shopping mall. Its contract price was 3
Rs.7,50,000 and cash received till date was Rs.3,00,000.Notional profit was
Rs.99,000.How much amount should be transferred to P/L Account assuming cash
received is 80% of work certified ?
Q.19 Explain how the stock valuation and depreciation methods act as the causes of 3
disagreement in profits shown by financial and costing books?

823- Cost Accounting-SQP-XII Page 6 of 7

Answer any 3 out of the given 5 questions in 50 - 80 words each (4*3 = 12 marks)
Q.20 Explain any four advantages of cost sheet. 4

Q.21 Explain the following in brief: 4
a) Retention Money
b) Escalation Clause
Q.22 4
6000 kg. of material was charged to process A @ Rs.40 per kg. The direct labour
accounted for Rs.2000 and other departmental expenses Rs.7600. The normal loss is
10% of the input and the net production was 5000kg. Assuming that the process
scrap is saleable at Rs.20 per kg. Prepare Process A account.

Q.23 The following are the details of tonnes of goods transported by Jamshed Transport Co. 5
for the month of January 2022:.Calculate the cost per tonne - km if the total cost is
Rs.24,40,000

Dates Tonnes Kilometre Travelled
3 January 2022 400 60
12 January 2022 700 160
16 January 2022 960 80
20 January 2022 200 50
29 January 2022 240 100
Q.24 Vista manufacturing concern presents following information to prepare a 4
Reconciliation Statement:
(Amount in Rs.)
Particulars Costing Financial
Records Records
Profit 1,00,000 —
Administrative 8,400 14,400
Overheads
Share Transfer fees (cr.) — 2,000
Depreciation charged 26,500 28,000
Income tax paid — 30,000
Foreman’s wages — 4,000
Factory expenses 15,000 12,000
Provision for doubtful — 10,000
debts
Selling expenses 20,000 20,000

823- Cost Accounting-SQP-XII Page 7 of 7

Study Materials
Notes

Model Papers Class 6 Notes

Sample Papers Class 7 Notes
Half Yearly Sample Papers Class 8 Notes

Class 9 Notes
Important Resources
Class 10 Notes
Periodic Table
Class 11 Notes
Writing Skills / Formats

Maps of India / World Class 12 Notes

Books and Solutions

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