Kerala PSC Previous Years Question Paper & Answer

Title : JUNIOR COSTING ASST KM AND ML TITANIUM DIOXIDE PIGMENT UNIT
Question Code : A

Page:4


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'JUNIOR COSTING ASST KM AND ML TITANIUM DIOXIDE PIGMENT UNIT' And exam conducted in the year 2015. And Question paper code was '114/2015'. Medium of question paper was in Malayalam or English . Booklet Alphacode was 'A'. Answer keys are given at the bottom, but we suggest you to try answering the questions yourself and compare the key along wih to check your performance. Because we would like you to do and practice by yourself.

page: 4 out of 12
Excerpt of Question Code: 114/2015

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86.

Salary outstanding account is a ————— account.

(A) Representative personal (B) Personal

(0 Real (D) Nominal
Insurance of factory building is नए ००8.

(¢) Period (B) Variable

(C) Semi-variable _ (D)Uncontro]lable

Whichufthefcllowingisaoostingsystem? 7
(4) Marginal costing (B) Direct costing
(C) Contract costing (D) Uniform costing

The cost of a group of identical products is ascertained under :
(ಹಿ) Process costing (3) Job costing
(C) Batch costing (D) Operation costing

The suitable method of pricing നല്ല] issues at times of rising 01106818 :
ക) FIFO ⋅ ‏رم‎ 0
(0) Average cost (D) Inflated price

Inventory includes :
(A) Stock of raw materials (8) Stock of work-in-progress
(C) Stock of finished goods (D) All the above

Damage caused to goods in the course of manufacturing which cannot be rectified/deformed
valuably by imputing additional cost is called :

(ക) Spoilage (8) Defective

)0 Wastage (D) Scrap
Under ————— method of pricing material issues, the new price is determined after every
purchase.

(ക) Average cost (B) FIFO

(C) LIFO (D) Market price

If sales during the first quarter is Rs.1,00,000, sales during the second quarter is Rs.1,30,000,
profit for the first quarter is Rs.30,000, profit during the second quarter is Rs.45,000 and
fixed cost is Rs.30,000, the Break Even sales is Rs :

(A) 90,000 (8) 60,000
(C) 70,000 (D) 0

114/2015 6 A

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