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(I) ज्यालासँग सम्बन्धित जानकारीहरू निम्न प्रकार छन् : The following information are given relating to wages: प्रति इकाई ज्याला (Wage rate per unit):…

Class 12 Account · 2081 · Solved Question with Answer

(I) ज्यालासँग सम्बन्धित जानकारीहरू निम्न प्रकार छन् : The following information are given relating to wages:

प्रति इकाई ज्याला (Wage rate per unit): Rs. 120

प्रति घण्टा उत्पादन (Output per hour): 4 units

जम्मा कार्य घण्टा (Total working hours): 400 hours

पत्ता लगाउनुहोस् (Required): [2] जम्मा ज्याला (Total wages)

(II) लागत तथा वित्तीय लेखाको तुलना गर्दा निम्न तथ्यहरू पत्ता लाग्यो । On comparison of cost and financial accounts, the following facts were disclosed.

i) वित्तीय लेखा अनुसार मुनाफा (Net profit as per financial account) : Rs. 45,000

 ii) वित्तीय लेखामा कर भुक्तानी (Tax paid shown in financial account) : Rs. 10,000

iii) वित्तीय लेखामा लाभांश आम्दानी (Dividend received recorded in financial account) : Rs. 8,000

 iv) लागत लेखामा ह्रासकट्टी कमी (Depreciation under charged in cost account) : Rs. 10,000

तयार गर्नुहोस् (Required): 

 लागत हिसाब मिलान विवरण (Cost Reconciliation Stateme

Solution

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