Class-12 Exam 2020 : Question Paper (Cost Accounting)

• Subject :- Cost Accounting
• Class : XII
• Year : 2020

SECTION A

(Employability Skills)

Answer any 4 questions out of the given 6 questions of 1 mark each. 1x4=4

1. Hearing by a cost accountant may be passive but listening is _________. 1
2. Name a source of motivation which helps the industrial worker to grow. 1
3. Mention any one personality disorder a worker or an accountant may have. 1
4. A cost accountant wishes to copy text from another document in computer. Which keyboard shortcut key should he/she use ? 1
5. _________ is one of the entrepreneurial competencies in an industrial worker. 1
6. Use of _________ energy may help industries to save on electricity bills and environment too. 1

Answer any 3 questions out of the given 5 questions of 2 marks each. 2x3=6

7. State any two importances of active listening at the workplace. 2
8. Mention any two steps that can be taken by the management and the workers in order to reduce greenhouse gas emissions. 2
9. Why is self-motivation important for workers ? Explain with the help of any two points. 2
10. How is use of ‘spreadsheets’ advantageous for a cost accountant ? Explain with the help of any two points. 2
11. How can music inspire the performance of a cost accountant ? Explain. 2

SECTION B 

(Subject Skills)

Answer any 10 questions out of the given 12 questions of 1 mark each. 1x10=10
12. Name any two components of cost. 1

13. Scrap is : 1
(A) Leftover of manufacturing process.
(B) Sold off to recover cost.
(C) Of small value.
(D) All of the above

14. The document which provides information regarding the progress of each job at each operation is known as : 1
(A) Progress advice
(B) Job ticket
(C) Job order
(D) None of the above

15. Which account would be debited for recording a materials requisition for direct materials ? 1
(A) Raw material inventory
(B) Factory overhead
(C) Raw material purchase
(D) Goods-in-process inventory

16. Contract is a special form of job costing which is also known as ________. 1
17. When a contract is complete, the contractee’s account is _________ and contract a/c is credited with the contract price. 1
18. Define Process Costing. 1
19. _________ means secondary products that are relatively of smaller value which are incidentally or unavoidably produced in the course of manufacturing the main product. 1
20. In transport costing, the driver of the vehicle is provided with a log book that contains various _________. 

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Courtesy: CBSE