IGNOU BCOC 138 Solved Assignments PDF Download 2025

IGNOU BCOC-138 Solved Assignments PDF Download 2025

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Assignment is given 30% weightage in the final assessment. To be eligible to appear in the Term- End Examination, it is compulsory for you to submit the assignments as per the schedule. Before attempting the assignments, you should carefully read the instructions given in the Programme Guide.

These assignments are valid for two admission cycles (Jan 2025 and July 2022). The

validity is given below:

1. Those who are enrolled in Jan 2025, it is valid up-to July 2025.

2. Those who are enrolled in January 2025, it is valid up-to December 2025.

In case you are planning to appear in June Term-End Examination, you must submit the

assignments to the Coordinator of your Study Centre latest by 15th March and if you are planning to appear in December Term-End Examination, you must submit them latest by 15th September.

Here is IGNOU Solved Assignments Free PDF Download for 2025 for BCOC 138 Cost Accounting.

These answers are prepared for the students who have to submit their assignments in March 2021 and September 2025.

Students can take help from these Solved Assignments and further refer this or can visit official website of IGNOU eGyankosh for Study Material.

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Maximum Marks: 100

Note: Attempt all the questions.

Section – A

Section – A (Long Answer Questions – 10 Marks Each)

Q1. State the importance of costing in a modern economy. (10 marks)
Q2. What do you understand by ABC analysis? How is the control of stores items effected through ABC analysis? (10 marks)
Q3. What are the different methods of incentives? Discuss any one of the systems of bonus or premium which you consider as effective. (10 marks)
Q4. Explain the computation of machine hour rate with the help of an example. (10 marks)
Q5. A factory uses job costing. The following data is obtained from its books for the year ended 31st December, 2023;

Particulars	Rs.
Direct Materials Selling and Distribution Overheads Direct Wages Administration Overheads Profit Factory Overheads	90,000 52,500 75,000 42,000 60,900 45,000

a) Prepare a Job Cost Sheet indicating the Prime Cost, Works Cost, Cost of Production, Cost of Sales and Sales Value.
b) In 2023, the factory received an order for a number of jobs. It was estimated that direct materials required would be for Rs. 1,20,000 and direct labour would cost Rs. 75,000. What should be the price for these jobs if factory intends to earn the same rate of profit on sales as in 2023, assuming that the selling and distribution overheads had gone up by 15%? The factory recovers factory overheads as a percentage of direct wages and administration and selling and distribution overheads as a percentage of works cost. (3+7 = 10 marks)

Section – B (Medium Answer Questions – 6 Marks Each)

Q6. How do you ascertain profit on an incomplete contract? (6 marks)
Q7. Characteristics and Procedure of Process Costing (6 marks)
Q8. Methods of Accounting for By-Products (6 marks)
Q9. What do you mean by Equivalent Production? (6 marks)
Q10. A transport company runs buses at two places – A and B. From following particulars calculate (a) Total kilometers (b) Total passenger kilometers for both places (6 marks).

	A	B
Number of buses Days operated in a month Trip made by each bus Distance of route (one way) Capacity of bus Normal passengers travelling	4 30 4 30 kilometers 60 passengers 80 % of capacity	5 25 4 25 kilometers 50 passengers 90 % of capacity

Section – C (Short Answer Questions – 5 Marks Each)

Q11. Distinguish between the following: (10 marks)

a) Direct vs Indirect Costs:
b) FIFO vs LIFO:
c) Time Wage vs Piece Wage:
d) Job Costing vs Contract Costing:

Q12. Write short notes on following:

a) Cost Unit
b) Payroll Accounting
c) Process Loss
d) Integral Accounting

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