Scribd
Upload
13 views

Acc 10-Part 3

Uploaded by

nurussaleheen
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
13 views

Acc 10-Part 3

Uploaded by

nurussaleheen
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 20

wnmveweÁvb (Accounting)

Lecture # 10—Part 3
e¨‡qi †kÖwYwefvM (Classification of Cost)
fwel¨‡Z e¨env‡ii gva¨‡g wbt‡kl Kiv n‡e Ggb wKQz AR©‡bi wewbg‡q †h g~j¨ Z¨vM Kiv nq
Zv‡K Cost e‡j| A_©vr, Cost n‡”Q cY¨ ev †mev µq A_ev myweav MÖn‡Yi g~j¨| Ab¨w`‡K, Cost-
Gi †h Ask wbt‡kwlZ (Expired) nq Ges GKwU wnmveKv‡ji Av‡qi wecix‡Z PvR© Kiv nq Zv‡K
Expense e‡j| Cost Ges Expense-Gi evsjv cwifvlv wfbœ nIqv evÃbxq| G‡ÿ‡Î Cost-Gi
evsjv A_© Ôe¨qÕ Ges Expense-Gi evsjv A_© ÔLiPÕ ej‡j fv‡jv nq| A_P, Avgv‡`i †`‡k
Cost-Gi evsjv A_© Ôe¨qÕ I ÔLiPÕ Dfq ejv nq, Avevi Expense-Gi evsjv A_©I Ôe¨qÕ I ÔLiPÕ
Dfq ejv nq| G RvZxq mgm¨vq e¨q ev LiP Øviv Cost I Expense-Gi g‡a¨ †KvbUv †evSv‡”Q
Zv mZK©Zvi mv‡_ ey‡S wb‡Z n‡e|
cÖK…wZwfwËK ev AvPiYwfwËK e¨‡qi †kÖwYwefvM
(1) cwieZ©bkxj e¨q (Variable Cost):
Drcv`‡bi cwigvY e„w×-n«v‡mi mv‡_ mv‡_ †h-me e¨‡qi cwigvY cwieZ©b nq Zv‡K cwieZ©bkxj
e¨q e‡j| †hgb: cÖZ¨ÿ KvuPvgvj, cÖZ¨ÿ gRywi, weµq Kwgkb cÖf…wZ|

D`vniY: GKwU †Pqvi •Zwi Ki‡Z 1,000 UvKvi KvV cÖ‡qvRb n‡j 10wU †Pqvi •Zwi Ki‡Z
10,000 UvKvi KvV cÖ‡qvRb n‡e| AZGe, †`Lv hv‡”Q †h, Drcv`b e„w×i mv‡_ mv‡_ †Pqv‡ii
KvuPvgvj Kv‡Vi e¨q †e‡o hv‡”Q| ZvB GwU cwieZ©bkxj e¨q|
cÖK…wZwfwËK ev AvPiYwfwËK e¨‡qi †kÖwYwefvM
(2) AcwieZ©bkxj/w¯’i e¨q (Non-variable/Fixed Cost):
†h mKj e¨q Drcv`‡bi cwigvY e„w×-n«v‡mi mv‡_ mv‡_ cwieZ©b nq bv eis w¯’i _v‡K Zv‡`i‡K
AcwieZ©bkxj/w¯’i e¨q e‡j| †hgb: KviLvbv fvov ev Awdm fvov, Kg©KZ©v‡`i †eZb BZ¨vw`|
cÖK…wZwfwËK ev AvPiYwfwËK e¨‡qi †kÖwYwefvM
(3) Avav-cwieZ©bkxj/wgkÖ e¨q (Semi-Variable/Mixed Cost):
†h e¨q GKwU wbw`©ó ¯Íi ch©šÍ w¯’i _v‡K wKš‘ Zvi †P‡q †ewk Drcv`b Kiv n‡j AvbycvwZK nv‡i
e„w× cvq, Zv‡K Avav-cwieZ©bkxj/wgkÖ e¨q e‡j| †hgb: †Uwj‡dvb LiP I we`y¨r LiP|

D`vniY: GKwU wbw`©ó mxgvi g‡a¨ we`y¨r e¨envi Kiv n‡j wbw`©ó cwigvY e¨q nq wKš‘ wbw`©ó
mxgvi †P‡q †ewk we`y¨r e¨envi Kiv n‡j cieZ©x cÖwZ BDwb‡Ui Rb¨ we`y¨r e¨q e„w× cvq| G‡ÿ‡Î
wbw`©ó mxgvi g‡a¨ e¨eüZ we`y¨r e¨q n‡jv w¯’i e¨q Ges cieZx© cÖwZ BDwb‡Ui e¨q n‡”Q
cwieZ©bkxj e¨q|
MCQ
Practice
01. wb‡Pi †KvbwU cwieZ©bkxj e¨q? [Xvwe 21-22, 18-19, 07-08; Kzwe 17-18]
A. wegv LiP
B. cÖZ¨ÿ KuvPvgvj
C. KjKâvi mij‣iwLK AePq
D. e¨e¯’vc‡Ki †eZb
01. wb‡Pi †KvbwU cwieZ©bkxj e¨q? [Xvwe 21-22, 18-19, 07-08; Kzwe 17-18]
A. wegv LiP
B. cÖZ¨ÿ KuvPvgvj
C. KjKâvi mij‣iwLK AePq
D. e¨e¯’vc‡Ki †eZb
02. hLb Drcv`b e„w× cvq, ZLb GKK cÖwZ cwieZ©bkxj e¨q- [ivwe 18-19]
A. Drcv`‡bi mv‡_ AvbycvwZK nv‡i e„w× cvq
B. Drcv`b GK‡Ki †P‡q AwaK nv‡i e„w× cvq
C. AcwiewZ©Z _v‡K
D. Drcv`b GK‡Ki †P‡q Kg nv‡i e„w× cvq
02. hLb Drcv`b e„w× cvq, ZLb GKK cÖwZ cwieZ©bkxj e¨q- [ivwe 18-19]
A. Drcv`‡bi mv‡_ AvbycvwZK nv‡i e„w× cvq
B. Drcv`b GK‡Ki †P‡q AwaK nv‡i e„w× cvq
C. AcwiewZ©Z _v‡K
D. Drcv`b GK‡Ki †P‡q Kg nv‡i e„w× cvq
03. hw` 100 BDwb‡Ui B‡jKwUªwmwU wej 1000 UvKv Ges 200 BDwb‡Ui B‡jKwUªwmwU wej
1500 UvKv nq Z‡e GKK cÖwZ cwieZ©bkxj B‡jKwUªwmwU LiP n‡e- [Pwe 17-18]
A. 10 UvKv B. 7.50 UvKv C. 5.50 UvKv
D. 5 UvKv E. 8.33 UvKv
03. hw` 100 BDwb‡Ui B‡jKwUªwmwU wej 1000 UvKv Ges 200 BDwb‡Ui B‡jKwUªwmwU wej
1500 UvKv nq Z‡e GKK cÖwZ cwieZ©bkxj B‡jKwUªwmwU LiP n‡e- [Pwe 17-18]
A. 10 UvKv B. 7.50 UvKv C. 5.50 UvKv
D. 5 UvKv E. 8.33 UvKv
04. GKwU cÖvmw½K mxgvi g‡a¨ Drcv`b n«vm †c‡j †h e¨qwU e„w× cvq- [ivwe 17-18]
A. GKK cÖwZ cwieZ©bkxj e¨q
B. GKK cÖwZ w¯’i e¨q
C. †gvU cwieZ©bkxj e¨q
D. †gvU w¯’i e¨q
04. GKwU cÖvmw½K mxgvi g‡a¨ Drcv`b n«vm †c‡j †h e¨qwU e„w× cvq- [ivwe 17-18]
A. GKK cÖwZ cwieZ©bkxj e¨q
B. GKK cÖwZ w¯’i e¨q
C. †gvU cwieZ©bkxj e¨q
D. †gvU w¯’i e¨q
05. Drcv`b e„w× †c‡j GKK cÖwZ Kg‡Z _v‡K [ivwe 15-16]
A. wbgw¾Z e¨q
B. cwieZ©bkxj e¨q
C. ¯’vqx e¨q
D. wgkÖ e¨q
05. Drcv`b e„w× †c‡j GKK cÖwZ Kg‡Z _v‡K [ivwe 15-16]
A. wbgw¾Z e¨q
B. cwieZ©bkxj e¨q
C. ¯’vqx e¨q
D. wgkÖ e¨q
06. Drcv`b e„w× †c‡j cwieZ©bkxj e¨q- [ivwe 06-07]
A. †gvU cwigvY GKB _vK‡e
B. †gvU cwigvY AvbycvwZK nv‡i evo‡e
C. GKK cÖwZ e„w× cv‡e
D. GKK cÖwZ Kg‡e
06. Drcv`b e„w× †c‡j cwieZ©bkxj e¨q- [ivwe 06-07]
A. †gvU cwigvY GKB _vK‡e
B. †gvU cwigvY AvbycvwZK nv‡i evo‡e
C. GKK cÖwZ e„w× cv‡e
D. GKK cÖwZ Kg‡e
ab¨ev`

You might also like