B.Com. CA 2nd Year Model Question Paper

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Delhi University Question Paper is as follows:
The question paper is as follows:








Course Syllabus:

Unit I:

1. Introduction: Meaning, objectives and advantages of cost accounting, Difference
between cost accounting and financial accounting. Cost concepts and
classifications, Elements of cost. Installation of a costing system. Role of a cost
accountant in an organization.
(8 Lectures)

Unit II:

2. Materials: Material/inventory control- concept and techniques, Accounting and
control of purchases, storage and issue of materials. Methods of pricing of
materials issues – FIFO, LIFO, Simple Average, Weighted Average,
Replacement, Standard, Treatment of Material Losses.
(10 Lectures)

Unit III:

3. Labour: Accounting and Control of labour cost, time keeping and time booking,
concept and treatment of idle time, over time, labour turnover and fringe
benefits.
(8 Lectures)

Unit IV:

4. Overhead: Classification, allocation, apportionment and absorption of overhead.
Under- and over-absorption. Capacity costs. Treatments of certain items in
costing, like interest on capital, packing expenses, debts, research and
development expenses, Bad Activity – based cost allocation. (10 Lectures)

Unit V:

5. Methods of Costing: Unit costing, Job costing. Contract Costing. Process
costing (process losses, valuation of work in progress, joint and by-products)
Service costing (only transport).
(30 Lectures)

Unit VI:

6. Accounting Systems: Integral and non-integral systems, Reconciliation of cost
and financial accounts.

Contact Detail:

University of Delhi
University Road, New Delhi, Delhi 110007 ‎

Map:

Attached Files Available for Download

Delhi University B.Com 2nd Year Cost Accounting Question Paper.pdf (243.4 KB, 70 views)

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Here is the course structure and question paper of BCom program.

B.com (general) course structure:
First Year: (Part – Ii)
1. Business Economics
2. Financial Accounting
3. Business Organization and Management
4. Fundamentals of Information Technology

Second Year (PART – II)
1. Advanced Accounting II
2. Financial Services, Banking and Insurance
3. Business Statistics
4. Taxation.

Third Year:-
1. Corporate Accounting
2. Cost and Management Accounting
3. Business Laws
4. Auditing

Third Year:- Optional:-
1. (a). Advanced Corporate Accounting

(b). Management Accounting
2. (a). Central Banking & Development Banking

(b). Computer Applications in Banking
3. (a). Income Tax - I

(b). Income Tax - II
4. (a). Financial Management

(b). Micro Credit & Foreign Trade Finance
5. (a). Principles of Marketing

(b). Rural Marketing.

Attached Files Available for Download

B.Com Question Papers.pdf (1.65 MB, 534 views)

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