We have the BBS 2nd Year Cost and Management Accounting Question Paper 2081 PDF. Download the BBS second-year Account 2081 Question paper and prepare for your final examination. Practicing old questions provides the pattern of the questions.
Also Read: BBS 2nd Year Old is Gold 2083 PDF Solution.
BBS 2nd Year Cost and Management Accounting Question Paper 2081
Following is the BBS 2nd Year Accounting Question Paper 2081.
Tribhuvan University 2082
(/Regular) B.B.S. 4 Yrs. Prog./ II Year /
MGMT Cost & Management Accounting (MGT. 212)
Full Marks: 100
Time: 3 hrs.
Also Read: BBS 2nd Year Cost and Management Accounting Notes.
Candidates are required to give their answers in their own words as far as practicable. The figures in the margin indicate full marks.
Group A
Brief Answer Questions [10×2=20]
Attempt ALL questions
1. Write any two limitations of cost accounting.
2. Define indirect cost with an example.
3. Define “Just in Time” inventory policy.
Also Read: BBS 2nd Year Old Question Papers PDF.
4. Write down the meaning of labour turnover.
5. What is normal loss?
6. A manufacturing company provides you the following information:
Total cost at economic order quantity: Rs. 3,000
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Ordering cost per order: Rs. 60
Cost per unit of material: Rs. 20
Carrying cost is 10% of inventory value.
Required: Annual requirement.
Also Read: BBS 2nd Year Cost and Management Accounting Question Paper 2082.
7. The following data are given to you:
Standard time allowed: 160 hrs.
Actual time taken: 140 hrs.
Wage rate per hour: Rs. 20
Required: Bonus under Rowan premium plan.
8. A Company Ltd. is working now at its annual normal capacity of 10,000 units. The total cost per unit is Rs. 50. The annual fixed costs are Rs. 160,000 Required: Total cost at 80% of the normal capacity.
9. The following information is available in respect of a material.
Maximum stock level = 20,000 units
Consumption per day = 2,000 – 3,000 units
Re-order period = 4 – 6 days
Required: Reorder quantity
10. Following particular are provided:
Cost of selection: Rs. 30,000
Training cost: Rs. 24,000
Cost of welfare services: Rs. 26,000
Loss due to inefficiency of new workers: Rs. 10,000
Average no. of workers: 50
No. of workers replaced: 100
Required: Replacement cost per employee
Group B
Short Answer Questions
11. (b) Differentiate between main product and by -product.
12. (b) What is job order costing? Why is it needed?
15. “Optimum investment in inventory is the main essence of inventory management.” Clarify this statement with the help of objectives of Inventory Management.
16. “Management accounting is effective tool for formulating plan & policies and taking right decisions.” Explain this statement with the help of its significance.
Group C
Long Answer Questions
19. (a) Explain in brief the meaning nature and scope of cost reduction. [2+3+3]
(b) What do you mean by batch costing? Also, explain its features.
Other Important Links
a. BBS 2nd Year All subjects Notes.
b. BBS 2nd year model questions pdf.
c. TU BBS 2nd year Syllabus & subjects.
d. BBS 2nd Year Finance Important Questions PDF with Answers
e. BBS 2nd year model questions pdf
f. BBS 2nd Year OB and HRM Important Questions PDF.
g. BBS 2nd Year Macroeconomics Important Questions Answers.











