ASSIGNMENT SOLUTIONS GUIDE ( ) E.C.O.-10

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2 a ASSIGMET SOLUTIOS GUIDE ( ) E.C.O.-10 ykxr ys[kk osq ewy rùo Disclaimer/Special ote: These are just the sample of the Answers/Solutions to some of the Questions given in the Assignments. These Sample Answers/Solutions are prepared by Private Teacher/Tutors/Authors for the help and guidance of the student to get an idea of how he/she can answer the Questions given the Assignments. We do not claim 100% accuracy of these sample answers as these are based on the knowledge and capability of Private Teacher/Tutor. Sample answers may be seen as the Guide/Help for the reference to prepare the answers of the Questions given in the assignment. As these solutions and answers are prepared by the private teacher/tutor so the chances of error or mistake cannot be denied. Any Omission or Error is highly regretted though every care has been taken while preparing these Sample Answers/ Solutions. Please consult your own Teacher/Tutor before you prepare a Particular Answer and for up-to-date and exact information, data and solution. Student should must read and refer the official study material provided by the university. lhkh iz'uksa osq mùkj nhft,a iz'u 1- ^^ykxr ys[kkadu dks ifjhkkf"kr dhft,a blosq eq[; mn~ns'; D;k gs\ ;g,d m e osq O;kolkf;d izpkyu osq fu;a=k.k,oa fu;kstu esa fdl izdkj lgk;d gksrk gs\** mùkj&^ykxr ys[kkadu* ls gekjk vk'k; ykxrksa osq ys[kkadu dh izfø;k ls gsa bldk vkjehk lhkh vk; o O;; osq ys[ku ls gksrk gs vksj vur ykxrksa dks Kkr djus o fu;af=kr djus osq fy, vkofèkd fooj.k vksj fjiksvz cukus ij gksrk gsa vu; 'kcnksa esa dgk tk ldrk gs fd (d) ykxr ys[kkadu ykxrksa osq ys[kkdu dh,d izfø;k gsa ([k) blesa olrqvksa o lsokvksa osq mriknu ls lecfuèkr vk; rfkk O;; tksm+s tkrs gsaa (x) ;g lkaf[;dh; vk dm+s nsrk gs] ftuosq vkèkkj ij Hkfo"; osq vuqeku cuk, tk ldrs gsaa (?k) ;g mrikndksa o lsokvksa dh ykxrsa tkuus o fu;af=kr djus osq vkèkkj osq :i esa dk;z djrk gsa (Ä) blesa (i) fo'ys"k.k] (ii) ys[ku] (iii) ctvksa vksj ekudksa dh LFkkiuk] (iv) rqyuk o (v) fjiksvz fy[kus lecuèkh dk;z lfeefyr gksrs gsaa ykxr ys[kkadu osq eq[; mís'; bl izdkj gsaµ 1- mriknksa o lsokvksa dh ykxrsa Kkr djuk_ 2- foø; ewy; fuf'pr djus vfkok Vs.Mj Hkjus esa lgk;d_ 3- oqqy ykxr osq fofhkuu rùoksa dk fo'ys"k.k o oxhzdj.k_ 4- {kfr (wastage) osq dkj.kksa dk irk yxkuk o bls jksdus osq fy;s mfpr mipkj djuk_ 5- fo'ys"k.k vksj rqyukvksa }kjk ykxrksa dk fu;a=k.k_ 6- izcuèk dks ykxrksa ls lecfuèkr leiw.kz lwpuk igq pkuk o izcuèkdh; fu.kz; ysus esa lgk;rk djuk_ 7- fofhkuu fohkkxksa] 'kk[kkvksa] mriknksa bdkb;ksa] IykaVksa rfkk e'khuksa dh lkisf{kd oqq'kyrk vk duk o mudh mrikfnrk o`f¼ osq mik; fudkyuk_ rfkk 8- mriknu] foø; o ykhk osq vurfje iqu oyksdu gsrq vfkok Hkfo"; dh fø;kvksa osq fu;kstu osq fy;s izcuèk dks tc o tsls Hkh ykxr fooj.kksa dh t:jr gs mugsa eqgs;k djuka ykxr ys[kk dh,d izhkkoh vksj O;ofLFkr iz.kkyh vèkksfyf[kr izdkj ls lgk;d gksrh gsµ 1- mriknu] lkexzh] ykxr] LVksj] Je] IykaV dh {kerk vkfn osq lecuèk es a yxkrkj lwpuk nsus es a] ftlls mriknu osq fu;kstu es enn feyrh gsa 2- mu vuqriknd fø;kvks a] gkfu;ks a] lkèkuks a dh {kfr] csdkj e'khu vksj voqq'kyrk osq {ks=k dks tkuus es a ftuosq fy;s rqjur mipkj djus dh t:jr gsa 2

3 3- mfpr rfkk fo'oluh; ykxr vk dm+ksa osq ladyu esaa 4- ctv fuekz.k o O;kolkf;d iwokzuqeku esaa 5- ekudksa dh LFkkiuk o fopj.k osq fo'ys"k.k ls ifjpkyu dh oqq'kyrk osq ekiu esaa 6- foø; ewy; fuèkkzfjr djus esaa 7- fofhkuu vofèk;ksa] mriknksa] fohkkxksa rfkk iqeks± dh ykxrksa dh rqyuk djus esaaa 8- ykxrksa vksj vkxe dk iwokzuqeku yxkus esaa 9- LVkWd fu;a=k.k o LVkWd dh vkofèkd ijh{k.k esaa 10- fuf"ø; {kerk rfkk lalfkkfir {kerk (installed capacity) ls de ij dk;z djus dh ykxr osq Kku esaa 11- ykxr rfkk ykhk dks ckjeckj tkuus rfkk muosq dkj.kksa dh lfolrkj tk p djus esaa 12- rf;ksa o vk dm+ksa osq vkèkkj ij fu.kz; ysus esa o fofhkuu fo"k;ksa gsrq mfpr uhfr;ksa osq izfriknu esaa ;s ekeys gsa% (i) mriknu dk Lrj (ii) Lo;a fu er djus vfkok Ø; dk fu.kz; (iii) iqjkus midj.k dk izfrlfkkiu vfkok vkèkqfudhdj.k (iv) eanh osq le; esa mriknu can djuk vfkok tkjh j[kuk (v) uohu mrikn fuekz.k vfkok iqjkus mriknksa dks gvk nsuk (vi) fo'ks"k vkns'k dks Lohdkj djuk (vii) e'khu osq LFkku ij Je dh izfrlfkkiuka iz'u 2- (d) Two components A and B are used as follow : ormal usage 50 per week each Minimum usage 25 per week each Maximum usage 75 per week each Calculate for each component A 300 B 500 (i) Re-order level (ii) Minimum level (iii) Maximum level mùkj& (a) Re-order level = Maximum consumption maximum re-order period For A = 75 6 = 450 For B = 75 4 = 300 Minimum level = Re-order level (normal consumption normal re-order period) For A = 450 (50 5) = 200 For B = 300 (50 3) = 150 Maximum stock level = Re-order level + re-order quantity (minimum consumption Minimum period) For A = (25 4) = 650 Units For B = (25 2) = 750 Units ([k) fujarj eky&lwph fu;a=k.k iz.kkyh dk D;k vfkz gs\ blosq ykhkksa dk o.kzu dhft,a mùkj&lvkwd dh yxkrkj tk p dks lqfoèkkiw.kz cukus rfkk LVkWd osq eky&im+rky osq fy, dke cun djus ls cpus osq fy,] gj izkfir o fuxzeu osq i'pkr~ LVksj esa 'ks"k fjdkmz djus dh fofèk iz;ksx dh tkrh gsa ;g fofèk fujurj eky lwph iz.kkyh dgykrh gsa fcu dkmz o LVkslZ ystj bl iz.kkyh dks pkyw j[kus esa izcuèk dh enn djrs gsa D;ksafd ;s lkexzh dh izkfir o fuxzeu gksus ij LVkWd dh HkkSfrd xfrfofèk dk fooj.k j[krs gs o LVksj esa 'ks"k dks Hkh fn[kkrs gsaa fuèkkzfjr eky&lwph fjdkmz dh ifj'kq¼rk fuèkkzfjr djus osq fy,],d fujurj LVkWd lwph fu er djus osq dk;zøe ls LVksj dk HkkSfrd lr;kiu fd;k tkrk gsa cgqr&lh enksa dh nsfud vfkok ckjeckj x.kuk djuk rfkk tk p djuk rfkk budk fcu dkmks± vfkok LVksj ystj ls feyku djuk Bhd jgsxka 3

4 fujurj eky lwph iz.kkyh rfkk fujurj LVkWd x.kuk osq ykhk bl izdkj gsaµ 1- lewph enksa dh HkkSfrd x.kuk fd, cxsj ekfld o =ksekfld ykhk&gkfu fooj.k o rqyu&i=k cuk;k tk ldrk gsa ;g blfy, lehko gs] D;ksafd vfure LVkWd dh jkf'k fcu dkmks± vfkok LVksj ystj ls izkir dh tk ldrh gsa 2- o"kz osq vur esa ;g LVksj dh lewph enksa dh HkkSfrd tk p djus ls cpkrh gs o bl izdkj mriknu esa gksus okyh ckèkk ls cpkrh gsa 3- vfèkñr vfèkdre rfkk U;wure lhekvksa ls oklrfod LVkWd dh rqyuk dh tk ldrh gs o bl rjg LVkWd dks fuf'pr lhek esa j[kk tk ldrk gsa vfèkd LVkWd dh {kfr ls cpk tkrk gs o LVkslZ lkexzh esa yxh iw th y{; ls vfèkd ugha gks ldrha 4- dezpkfj;ksa ij bl iz.kkyh dk,d usfrd izhkko gksrk gs] ;g mugsa vuq'kkflr rfkk lkoèkku cukrh gs o mugsa csbzekuh djus ls jksdrh gsa 5- D;ksafd fjdkmz djus rfkk fujurj LVkWd fxurh dk dke lqpk# :i ls o vuko';d 'kh?kzrk osq fcuk fd;k tkrk gsa vr% miycèk vk dm+s vfèkd fo'oluh; gksrs gsaa 6- vurjksa o =kqfv;ksa dk 'kh?kz irk yx tkrk gs o mugsa lqèkkjus osq fy, dk;zokgh dh tk ldrh gs ftlls fd Hkfo"; esa ;s fiqj ls u gksaa 7- LVksj dh folr`r o vfèkd fo'oluh; tk p dh tkrh gsa 8- chek gsrq LVksj lecuèkh vk dm+s izkir gks tkrs gsaa 9- blls vfrfjdr] viz;qdr o èkheh xfrfofèk okyh lkexzh dk Kku gks tkrk gs rfkk blosq funku osq fy, dk;zokgh dh tk ldrh gsa 10- vkurfjd fu;a=k.k iz.kkyh ykxw jgrh gsa fcu dkmz o LVksj ystj,d&nwljs ij tk p dk dk;z djrs gsaa blfy, xyrh gksus ij rqjur mldk irk yx tkrk gsa iz'u 3- mifjo;; dks ifjhkkf"kr dhft,a mifjo;;ksa osq vuqhkktu osq fofhkuu fu;e crkb;sa mu vk/kjksa osq oqq mnkgj.k nhft, ftudk iz;ksx vuqhkktu osq fy, fd;k tkrk gsa mùkj&lhkh vizr;{k ykxrksa vfkkzr~ vizr;{k lkexzh] vizr;{k Je vksj vizr;{k O;; dks lfeefyr :i ls mifjo;; dgrs gsaa mifjo;; osq fy, ^mifj ykxrsa* (on costs), ^iwjd ykxrsa* (supplementary costs), ^izhkkj* (charges), vkfn 'kcn Hkh iz;ksx fd;s tkrs gsaa us'kuy,lksf'k,'ku vkwiq,dkm VsaV~l (vesfjdk) osq vuqlkj] mifjo;;ksa dh ifjhkk"kk nh xbz gsa (d) ewyhkwr ladyiukµos ykxrsa tks yxkuh im+rh gsa] gkyk fd budk fo'ks"k fø;k bdkb;ksa] mriknu vfkok ykxr mís';ksa ls dksbz izr;{k :i ls eki; rfkk n`f"vxkspj lecuèk ugha gksrka ([k) dk;zdkjh ifjhkk"kkµmifjo;; ykxrsa iqez osq mís';ksa dks izkir djus ls lecfuèkr rks gksrh gsa] fdurq ;s os ykxrsa gsa] ftugsa O;ogkjr% mu mís';ksa ij izr;{k :i esa Hkkj ugha Mkyk tk ldrka ykxr vkcavu dks,d,slh mùke fofèk viukuh pkfg,] tks fdlh izdkj bl vk Fkd R;kx ls lecfuèkr gksa mi;qdr ifjhkk"kkvksa ls ;g Li"V gs fd mriknu dh bdkb;ksa ls budk lecuèk izr;{kr% LFkkfir ugha fd;k tk ldrk rfkk mriknu dh ykxr (oqqy ykxr rfkk izfr bdkbz ykxr nksuksa gh) fuf'pr djus osq fy;s budk Hkyh izdkj vkcavu vfkok bugsa lfeefyr rks djuk im+sxka vuqhkktu osq izeq[k fl¼kur bl izdkj gsaµ 1- oklrfod ykhkµvuqhkktu fu;e osq vuqlkj] mifjo;;ksa dks vyx&vyx fohkkxksa esa muosq }kjk izkir fd;s x;s oklrfod ykhkksa osq vkèkkj ij fohkkftr fd;k tkrk gsa ;g fu;e ogk ij viuk;k tk ldrk gs] tgk,d fo'ks"k O;; ls izkir oklrfod ykhk dks ekiuk lahko gksa mnkgj.kkfkz] fofhkuu fohkkxksa esa fdjk;s dk muosq ikl tks {ks=k gs] mlosq vkèkkj ij vuqhkktu lahko gsa blh izdkj e'khu O;; dks izr;sd midk;z ij yxs oklrfod le; osq vkèkkj ij ck Vk tk ldrk gs rfkk blosq fy;s mfpr tkwc dkmz j[ks tk ldrs gsaa 2- lahkkfor ykhkµgkyk fd vke ykxrksa dks izkir oklrfod ykhkksa osq vkèkkj ij fohkkftr djuk gh lokszùke fofèk gs] fdurq vfèkdka'k flfkfr;ksa esa oklrfod ykhk dks ekiuk ;k rks lahko ugha gksrk vfkok blosq fy;s vko';d fooj.k j[kuk cgqr eqf'dy gks tkrk gsa blfy, ;g dgk tkrk gs fd vuqhkktu lahkkfor ykhk osq vkèkkj ij fd;k tk ldrk gsa mnkgj.kkfkz] ;fn fctyh dh ykxrsa izkir oklrfod ykhkksa osq vkèkkj ij ck Vuh gks] rks geas ;g C;kSjk j[kuk im+sxk fd izr;sd fohkkx esa fctyh osq fdrus IokbaV 4

5 gsa] izr;sd IokbaV esa fdrus okv osq cyc tyk;s tkrs gsa o izr;sd IokbaV fdrus le; pyrk gsa oklro esa ;g O;kogkfjd ugha gsa blfy, fctyh dh ykxrksa dks gj fohkkx esa yxs fctyh osq IokbaVksa osq vkèkkj ij gh ck Vk tk ldrk gsa blh rjg Jfedksa osq ifjogu dh ykxr izr;sd fohkkx osq dezpkfj;ks a dh la[;k osq vkèkkj ij vuqhkkftr dh tk ldrh gsa ;g fofèk ^lsok ;k mi;ksx* fofèk Hkh dgykrh gsa 3- fuf'pr vkèkkjµbl fu;e osq vuqlkj mifjo;;ksa dk fofhkuu fohkkxksa esa iznùk vuqikr esa vuqhkktu fd;k tk ldrk gs rfkk ;s vuqikr fofhkuu lsok dk;ks± osq fy;s lkoèkkuh ls losz{k.k djus osq i'pkr~ fuèkkzfjr fd;s tk ldrs gsaa vr% ;g fofèk losz{k.k fofèk Hkh dgykrh gs vksj ;g ogk fo'ks"k :i ls mi;ksxh gksrh gs tgk vuqhkktu osq mfpr vkèkkj dk pquko djuk eqf'dy gksa mnkgj.kkfkz] odlz esustj osq osru osq vuqhkktu osq fy;s,d mfpr vkèkkj Kkr djuk eqf'dy gsa blfy, losz{k.k ls ;g irk yxk;k tk ldrk gs fd og fofhkuu ykxr osqunzksa esa fdruk le; o è;ku nsrk gs rfkk blls vuqhkktu gsrq,d mfpr vuqikr fuèkkzfjr fd;k tk ldrk gsa 4- Hkqxrku djus dh {kerkµ;g fofèk bl fu;e ij vkèkkfjr gs fd ftl fohkkx dh ftruh T;knk vkenuh gks] mrus gh vfèkd vuqikr esa] ml ij bu lsokvksa dk Hkkj Mkyk tk,a mnkgj.kkfkz] LVksj dks pykus dh ykxr dk c Vokjk fofhkuu mriknu fohkkxksa esa muosq }kjk mihkksx dh x;h lkexzh osq ewy; osq vkèkkj ij fd;k tk ldrk gsa iz'u 4- ykxr vksj foùkh; ys[kksa osq lek/ku dh vko';drk dk foospu dhft,a muosq lek/ku osq fy, iz;ksx dh tkus okyh izfø;k dk o.kzu dhft,a mùkj&lkèkkj.kr;k ykxr ys[kk esa n'kkzbz xbz ykhk ;k gkfu dh jde foùkh; ys[ks esa n'kkzbz tkus okyh ykhk ;k gkfu dh jde ls fhkâ gksrh gsa vr%,d,sls fooj.k dks cukus dh vko';drk gksrh gs] tks bu ys[kksa esa varj dh lel;k dk lekèkku dj losqa lekdfyr@,dhñr ys[kkadu dk vfkz gs foùkh; o ykxr ys[kk dk foy;u o foùkh; vksj ykxr lecuèkh ysunsuksa dk fooj.k j[kus osq fy, iqlrdksa dk,d gh lsv j[kuka vu; 'kcnksa esa] lekdfyr ys[kkadu ls vfhkizk;,d,slh,dhñr fofèk ls gksrk gs] ftlosq rgr foùkh; o ykxr bu nksuksa izdkj osq ys[kk dk;z fd, tkrs gsaa bl fofèk osq rgr cgh [kkrk dh tks izfozq;k viuk;h tkrh gs] og yxhkx foùkh; ys[kkadu esa iz;ksx dh tkus okyh izfozq;k dh rjg gksrh gsa bl fofèk esa çeq[k :i ls ç;ksx fd, tkus okys [kkrs bl çdkj gsaµ ykxr ystjµykxr ys[kkadu esa ;g izeq[k ystj gksrk gs] ftlesa lkjs vk;&o;; [kkrs (nominal accounts) gksrs gsaa ;fn vlekdfyr ys[kkadu fofèk iz;ksx dh tkrh gs] rks blesa gjsd lgk;d ystj (vfkkzr~ LVkslZ ystj fu;a=k.k [kkrk] fuekz.kkèkhu dk;z ystj fu;a=k.k [kkrk o rs;kj eky ystj fu;a=k.k [kkrk) gsrq,d fu;a=k.k [kkrk Hkh gksrk gsa lekdfyr ys[kkadu fofèk viuk, tkrs le; ;s lhkh fu;a=k.k [kkrs lkeku; ystj osq vurxzr gh vkrs gsaa LVkslZ ystjµlvkslz ystj lgk;d ystj gs] ftlesa eky dh izr;sd en osq ys[ks fd, tkrs gsa rfkk blls eky osq vkxe&fuxze dh tkudkjh Hkh feyrh gsa bl ystj esa lkexzh dh [kjhn dks MsfcV rfkk Hksth xbz lkexzh dks blesa oszqfmv dj fn;k tkrk gsa fuekz.kèkhu dk;z ystjµbldk vfhkizk; ml lgk;d ystj ls gksrk gs] ftlesa ml izr;sd dk;z] izfozq;k vfkok izpkyu osq ys[ks gksrs gsa] tks dk;z'kkyk esa vhkh py jgk gsa bl [kkrs dks lkefxz;ksa dh ykxrksa] Je o mifjo;;ksa ls MsfcV dj fn;k tkrk gs vksj dke iwjk gksrs gh rs;kj eky [kkrs dks varfjr fd, x, eky dh ykxr ls oszqfmv dj fn;k tkrk gsa rs;kj eky ystjµ;g og lgk;d ystj gksrk gs] ftlesa fofu er rs;kj eky vfkok iwjk fd, x, dk;z dh gjsd en osq [kkrs gksrs gsaa,sls izr;sd rs;kj eky vfkok dk;z [kkrs dks mriknu ykxr ls MsfcV dj fn;k tkrk gs rfkk foozq; ykxr [kkrs dks varfjr fd, x, olrq ykxr ls ozsqfmv dj fn;k tkrk gsa D;ksafd bl fofèk esa ys[kksa dk osqoy,d gh lsv j[kk tkrk gs blfy, dksbz ykxr ykhk&gkfu [kkrk rs;kj ugha fd;k tkrk] blfy;s ykhk vfkok gkfu dh osqoy,d gh jkf'k gksrh gs vr,o ykxr,oa foùkh; ykhk vfkok gkfu osq lekèkku dh dksbz t:jr ugha gksrha ykxr ystj fu;a=k.k [kkrkµtc Lora=k ykxr ys[ks j[ks tkrs gsa] rks gjsd ystj esa j[ks tkus okys fu;a=k.k ys[kksa osq }kjk lgk;d ystj o ykxr ystj lec¼ gksrs gsaa ;s fu;a=k.k [kkrs ystjksa dk ijh{k.k djrs gsa rfkk gjsd ystj dks Lo;a larqfyr Hkh cukrs gsa] ftlls ckdh ystjksa dk fooj.k fn, fcuk gjsd ystj osq fy,,d vyx ryiv rs;kj fd;k tk losqa bu fu;a=k.k [kkrksa osq vykok vk; o O;; dh lkjh enksa osq fy, ykxr [kkrs esa,d lkeku; ystj lek;kstu [kkrk (General Ledger Adjustment Account) Hkh [kksyk tkrk gsa ;g [kkrk ykxr ystj fu;a=k.k [kkrk (Cost Ledger Control Account) Hkh dgykrk gsa ykxr ystj esa fu;a=k.k [kkrs Hkh gksrs gsa] ;Fkk etnwjh fu;a=k.k [kkrk (Wages Control Account)] mriknu mifjo;; fu;a=k.k [kkrk (Production 5

6 Overheads Control Account), iz'kklu mifjo;; fu;a=k.k [kkrk (Administration Overheads Control Account), foozq; o forj.k mifjo;; [kkrk (Selling and Distribution Overheads Control Account), vkfna iz'u 5- X Manufacturing Company s product passes through two distinct processes A and B then to Finished Stock. It is known from past experience that wastage occurs in the process as follows : in Process A, 5% of the units entering the process and in Process and in Process B, 10% of the units entering the process. The scrap value of wastage in process A is Rs. 16 per 100 units and in Process B is Rs. 20 per 100 units. The process figures are Process A Process B Materials Consumed 6,000 3,000 Wages 7,000 4,000 Manufacturing Expenses 2,000 2,000 5,000 units were brought into Process A costing Rs. 5,000. The output were process A = 4,700 units. Process B = 4,150 units. Prepare Accounts showing the cost of the output. mùkj& Rs. Units Rs Units Rs To Units Introduced 5,00,00 5,000,00 by normall 16 Per 100 (%5) To Material 6, By abnormal loss To Direct wages 7, By transfer to process II 4, , To Manufacturing Expenses 2, Process II A/c 20, , Units Rs. Units Rs. to Transfer from ProcessI 4, , by normall Rs 20 Per 100 (10%) To Material 8, By abnormal loss To Direct wages 4, by transfer to finished goods a/c 4, , To Manufacturing Expenses 2, Working otes 4, , , , Cost of production = total cost-scrap value of normal loss Process A 20, (40.00) 19, Process B 33, (94.00) 33, Cost of production unit= cost of production/normal output Rs. Process A 20, , Process B

7 Abnormal Loss Unit= normal output-actual output Process A 4, (4,700.00) (after 5% of wastage) Cost of abnormal Loss= cost per unit X abnormal loss unit Process A 4.21 X Abnormal Loss Unit= normal output-actual output Process B 4, (4,150.00) (after 10% of wastage) Cost of abnormal Loss = cost per unit X abnormal loss unit Process B X