IGNOU BCOC 138 Solved Assignment 2024-25 English Medium PDF Download | BCOC 138 Assignment 2025

IGNOU BCOC 138 Solved Assignment 2024-25 English Medium PDF Download | BCOC 138 Assignment 2025

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Assignment Details:-
Course Code: BCOC 138
Course Title: COST ACCOUNTING
Session: Valid from 1st January 2025 to 31st December 2025
Medium: English

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Assignment Questions:
Section – A
Q.1 State the importance of costing in a modern economy.
Q.2 What do you understand by ABC analysis? How is the control of stores items effected through ABC analysis?
Q.3 What are the different methods of incentives? Discuss any one of the systems of bonus or premium which you consider as effective.
Q.4 Explain the computation of machine hour rate with the help of an example.
Q.5 A factory uses job costing. The following data is obtained from its books for the year ended 31st December, 2023;
a) Prepare a Job Cost Sheet indicating the Prime Cost, Works Cost, Cost of Production, Cost of Sales and Sales Value.
b) In 2023, the factory received an order for a number of jobs. It was estimated that direct materials required would be for Rs. 1,20,000 and direct labour would cost Rs. 75,000. What should be the price for these jobs if factory intends to earn the same rate of profit on sales as in 2023, assuming that the selling and distribution overheads had gone up by 15%? The factory recovers factory overheads as a percentage of direct wages and administration and selling and distribution overheads as a percentage of works cost.

Section – B
Q.6 State how you would ascertain the actual profit on an incomplete contract. How far such profit is taken to Profit and Loss Account.
Q.7 State the main characteristics of process costing and outline the costing procedure thereof.
Q.8 Explain the various methods of accounting for by – products.
Q.9 What do you mean by ‘Equivalent Production’?
Q.10 A transport company runs buses at two places – A and B. From following particulars calculate (a) Total kilometers (b) Total passenger kilometers for both places.

Section – C
Q.11 Distinguish between the following:
a) Direct costs and Indirect costs
b) First in First out method (FIFO) and Last in First out method (LIFO)
c) Time Wage System and Piece Wage System
d) Job costing and Contract costing

Q.12 Write short notes on the following:
a) Cost Unit
b) Payroll Accounting
c) Process Loss
d) Integral Accounting

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