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| Title Name | IGNOU BCOC 138 SOLVED ASSIGNMENT HINDI |
|---|---|
| Type | Soft Copy (E-Assignment) .pdf |
| University | IGNOU |
| Degree | BACHELOR DEGREE PROGRAMMES |
| Course Code | B.Com(G) CBCS |
| Course Name | BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM |
| Subject Code | BCOC 138 |
| Subject Name | COST ACCOUNTING |
| Year | 2026 |
| Session | |
| Language | English Medium |
| Assignment Code | BCOC-138/Assignmentt-1//2026 |
| Product Description | Assignment of B.Com(G) CBCS (BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM) 2026. Latest BCOC 138 2026 Solved Assignment Solutions |
| Last Date of IGNOU Assignment Submission | Last Date of Submission of IGNOU BCOC-138 (B.Com(G) CBCS) 2026 Assignment is for January 2026 Session: 30th September, 2026 (for December 2026 Term End Exam). Semester Wise January 2026 Session: 30th March, 2026 (for June 2026 Term End Exam). July 2026 Session: 30th September, 2026 (for December 2026 Term End Exam). |
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Ques 1.
एक विनिर्माण उद्यम को लागत लेखांकन के मुख्य लाभ क्या हैं?
Ques 2.
लागत निर्धारण कि विभिन्न पद्धतियाँ क्या हैं? वे उद्योग बताइये जिनमें इन्हें लागू किया जा सकता है।
Ques 3.
केन्द्रीकृत क्रय ओर विकेंद्रीकृत क्रय में भेद कीजिए।
Ques 4.
आर्थिक आदेश मात्रा क्या होती है? इसका परिकलन कैसे किया जाता है?
Ques 5.
किसी फैक्ट्री में जनवरी 2025 माह में निम्नलिखित खरीद और वितरण किया गया। FIFO विधि के अनुसार भंडार खाता लेखा तैयार कीजिए।
Ques 6.
स्टॉक रजिस्टर (खरीद और वितरण)
| तारीख | खरीद (इकाई) | दर (रु.) | वितरण (इकाई) |
|---|---|---|---|
| जनवरी 1 | 500 | 5.00 | ---- |
| जनवरी 8 | 300 | 5.10 | ---- |
| जनवरी 13 | ---- | ---- | 600 |
| जनवरी 18 | 400 | 5.20 | ---- |
| जनवरी 23 | ---- | ---- | 300 |
| जनवरी 25 | 500 | 5.10 | ---- |
| जनवरी 31 | ---- | ---- | 200 |
Ques 7.
श्रमिक आवर्त (Labour Turnover) क्या है? बताएं कि श्रमिक आवर्त के प्रमुख कारण क्या हैं?
Ques 8.
उपरिव्ययों के अनुभाजन के विभिन्न नियम बताइये। उन आधारों के कुछ उदाहरण दीजिये जिनका प्रयोग अनुभाजन और पुनः अनुभाजन के लिये किया जाता है
Ques 9.
उचित उदाहरण की सहायता से मशीन घंटा दर की गणना स्पष्ट कीजिए।
Ques 10.
प्रक्रिया लागत निर्धारण विधि की मुख्य विशेषताएं बताइये और इसकी कार्य विधि बताइये।
Ques 11.
संयुक्त उत्पाद A, B, C और D का उत्पादन कुल संयुक्त उत्पादन लागत रु. 1,20,000 में किया जाता है। इसके फलस्वरूप A-20,000 इकाई, B-15,000 इकाई, C-10,000 इकाई और D-15,000 इकाई उत्पादित किए जाते हैं। उत्पाद A रु. 16 प्रति इकाई कि दर से, B रु 4 प्रति इकाई की दर से, Cरु8 प्रति इकाई की दर से और D रु 4 प्रति इकाई की दर से बेचे जाते हैं। यह आँकड़े "split off point" के रूप में हैं। संयुक्त लागत का निर्धारण निम्नलिखित आधार पर कीजिए:
(क) प्रति इकाई बिक्री मूल्य विधि द्वारा और
(ख) कुल बिक्री मूल्य विधि द्वारा
Ques 12.
प्रत्यक्ष व्यय और परोक्ष व्यय
Ques 13.
न्यूनतम स्टॉक सीमा और अधिकतम स्टॉक सीमा
Ques 14.
नकद छूट और व्यापारिक छूट
Ques 15.
संयुक्त उत्पाद और उपोत्पाद
Ques 16.
जॉब लागत निर्धारण विधि
Ques 17.
प्रक्रिया हानि
Ques 18.
अनुलाभ
Ques 19.
जन - सुविधाएं
Ques 20.
What are the major advantages of Cost Accounting to a manufacturing concern?
Ques 21.
What are the different methods of costing? State the industries to which they can be applied.
Ques 22.
Distinguish between centralized purchasing and decentralised purchasing.
Ques 23.
What is economic order quantity? How is it calculated?
Ques 24.
In a factory, the following purchase and issues were made during the month account January, 2025. Prepare the stores Ledger Account under FIFO method.
Ques 25.
Inventory Transactions Table (January)
| Date | Purchases Units | Rate (Rs.) | Issues |
|---|---|---|---|
| Jan 1 | 500 | 5.00 | – |
| Jan 8 | 300 | 5.10 | – |
| Jan 13 | – | – | 600 |
| Jan 18 | 400 | 5.20 | – |
| Jan 23 | – | – | 300 |
| Jan 25 | 500 | 5.10 | – |
| Jan 31 | – | – | 200 |
Ques 26.
What is Labour Turnover? State the major causes of Labour Turnover.
Ques 27.
Discuss various principles of apportionment of overheads. Give a few examples of the bases used for apportionment and re-apportionment.
Ques 28.
Example the computation of machine hour rate with the help of an example.
Ques 29.
State the main characteristics of process costing and outline the costing procedure thereof.
Ques 30.
The Joint products A, B, C and D are produced at a total joint production costs of Rs.1,20,000. Quantities produced are A 20,000 units, B 15,000 units, C 10,000 units and D 15,000 units. Product A sells for Rs. 16; B Rs. 4; C Rs. 8 and D for Rs. 4.
These figures are at the split off point.
Requested to show the apportionment of joint costs by using.
(a) Sale price per unit method and
(b) Total sale value method
Ques 31.
Direct Expenses and Indirect Expenses
Ques 32.
Minimum stock level and Maximum stock level
Ques 33.
Cash discount and Trade discount
Ques 34.
Joint Products and By-Products
Ques 35.
Process LosS
Ques 36.
Job Costing
Ques 37.
Fringe Benefits
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| Course Name | BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM |
| Course Code | B.Com(G) CBCS |
| Programm | BACHELOR DEGREE PROGRAMMES Courses |
| Language | English |
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