[This question paper contains 24 printed pages.

Sr. No. of Question Paper 3863

Unique Paper Code 2412082402

Name of the Paper Cost Accounting

Name of the Course B.Com. (H.) UGCF - DSC

Semester IV

Duration : 3 Hour Maximum Marks: 90

Instructions for Candidates

1. Write your Roll No. on the top immediately on receipt of this question paper.

2 .. Attempt all questions.

3. All questions carry equal marks.

4. Use of simple calculator is allowed.

5. Answers may be written either in English or Hindi; but the same medium should
. be used throughout the paper.

2. riw-:r~,

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~w-:r-~cfil~ ~~tt~.~ ~~~. ~~~lfillffgpr~~m

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1. (a) Distinguish between Cost Accounting and Financial Accounting. (6)

(b) The accounts of Flex Manufacturing Co. for the year ended 31st March,

2024, show the following information :

_ S.N. Particulars Amount

(t)
1 Production wages 2,50,000
2 Direct material used - 3,18,200
3 Chargeable expenses 30,000
4 Sales 7,80,000
5 Drawing office salaries 10,000
6 Counting office salaries 18,800
7 Cash discount allowed 3,000
-8 Carriage outward 5,400
9 Bad debts written off 8,500
10 Rent, rates and taxes:
· (i) Office 4,000
(ii) Works 15,400
. 11 Travelling expenses 3,600
12 Travellers' salaries and commission 8,50
13 Depreciation on plant and machinery 6,500
14 Depreciation on office furniture 1,000
15 Directors fee 12,000
16 Gas and water (3/4 Factory, 1/4 Office) 2,800
17 Manager's salary (3/4 Factory, 1/4 Office) 24,000
18 General expenses 4,000
19 Hire of crane 5,000
20 Donations to charitable trust 2,000

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.Prepare a statement showing (i) Prime Cost (ii) Factory Cost and (iii) Total
Cost and (iv) Net Profit.
(12)

· OR

(a) The SP Chemicals Ltd. supplies you the following details from its cost
'records :

S.N. Particulars Amount(t)

1 Stock of raw materials s on January 1,2023 1,50,000
2 Stock of raw materials on January 31, 2023 . 1,30,000
3 Direct wages 80,000
4 Indirect wages , 6,000
5 Work-in-progress 1.1.2023 56,000
6 Work-in-progress 31.1.2023 70,000
7 Purchase of raw materials I 1,60,000
8 Factory rent, rates and power 30,000
9 Depreciation of plant and machinery 7,000
10 Royalty payments 25,000
11 Expenses incurred on quality check activities 10,0000
12 Office and Administrative expenses:
Factory office 25,000.
General office expenses 10,000
13 Carriage inward
14 Carriage outward . 3,000
2,000
15 Advertising 5,000
16 Traveller's wages 12,000
17 Stock of finished goods on 1.1.2023 (1,000 units) . 54,000
1_8 Stock of finished goods on 31.1.2023 (2,000 units) ?
19 Bad debts 1,000
20 Interest on the hire-purchase installments 2,000

Prepare a cost sheet giving the Cost and profit. The company wants to have

a profit of 25% on cost. The units manufactured during the month were
10,000 units. (15)

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(b) Write short note on:

(i) Cost Unit

(ii) Cost Centre (3)

2. (a) Calculate the economic order quantity (EOQ) for material M. The following
details are furnished: (3)

Annual usage 90,000 units

Buying cost per order flO

Cost of carrying inventory 10% of cost

Cost per unit f50

· (c) The following transactions took place in respect of a material item:

Date Particulars
1 July Opening Stock 500 units @ ~ 20 each
4 July Purchased GRN 574 400 units @ t 21 each
6 July. Issued SR 251 600 units
8 July Purchased GRN 578 800 units @ ~ 24 each .
9 July Issued SR 258 500
13 July Issued SR 262 300
24 July Purchased GRN 584 500 units @ t 25 each
28 July Issued SR 269 400 units

Prepare Stores Ledger Account by using (i) FIFO;. (ii) LIFO. (10)

(d) Accounting treatment of Losses- Waste, Scrap; Spoilage and Defectives.

(5)

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OR

(a) The management of a company wants to formulate an incentive plan for the
workers with a view to increase productivity. The following particulars have
been extracted from the books of company.

. Piece Wage rate ~10

Weekly working hours 40

Hourly wages rate ~ 40 (guaranteed)

Standard/normal time per unit 15 minutes

Actual output for a week:

Worker A 176 pieces

Worker B 140 pieces

Differential piece rate: 80% of piece rate when output below normal and
120% of piece rate when output above normal.

Under Halsey scheme, worker gets a bonus equal to 50% of Wages of time
_ saved. Calculate earning of workers under Halsey's, Rowan's premium
scheme and Taylor's Differential Piece Rate. (9)

(b) Distinguish between time-keeping and time-booking. Explain methods of time-

keeping and time-booking in brief . (9)

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3. (a) Distinguish between allocation and apportionment of overhead. Mendon

also the basis of apportionment of expenses explain· with suitable

example. (6)

(b) A firm has three production departments· A, B and C and two service
. departments X and Y. The following figures are extracted from the books of

the firm.

Depreciation t4,000 Indirect wages 't600

Lighting t240 Power ~600

Rent ~2,000 Others ~4,000 ·

Other particulars :

A B .C X y

Floor space (sq . .feet) 400 500 600 400 100

Direct wages (~) 900 600 900 900 ·700

Light points 20 30 40 20 10

H.P. of the m~chines 75 30 25 10

Value of machinery (~) 12,000 16,000 20,000 1,000 1,000 ·

Working hours 3,113 2,014 2,033

The expenses of Service Departments X and Y areto be allocated as

follows:

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A B C X y

X 20% 30% 40% 10%

y
40% 20% 20% 20%

You are requested to distribute the service department expenses to the

production department (A, B, and C) and calculate · hourly rate of each
production department. (12)

OR

(a) What is meant by under-absorption and over-absorption of overhead? How

are under and over-absorbed overhead treated in cost accounts? (6}

(b) Compute the Machine Hour Rate from the following data:

Cost of machine 1,00,000

Installation charges 10,000

Estimated scrap value after the expiry of its life ( 15 years) 5,000

Rent and rates for the shop per month .200

General lighting for the shop per month 300

Insurance premium for the machine per annum 960

Repairs and maintenance expenses per annum 1,000

Power consumption .10 units per hour

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Rate of power per 100 units ·20

Estimated working hours per annum 2,200

(includes setting up time of 200 hours)

Shop supervisor's salary per month 600

The machine occupied 114th of the total area of the shop. The supervisor is
expected to devote 1/51h his time for supervising the machine. (12)

4. (a) Explain Normal loss, abnormal loss and abnormal gains with accounting.
treatment in process costing (6)

(b) Product B is obtained after it passes through three distinct processes. _The
. following information is obtained from the accounts for the week ending 31st
October, 2022 :

'-.
\ Total Process-I Process-IT Process-ID
'--

) (~) (~) (~) (~)

Direct materials 7,542 2,600 1,980 . 2,962

Direct wages 9,000 2,000 3,000 . 4,000

Production overhead 9,000

1,000 units at 3 each were introduced to Process I. There was no stock of

material or work-in-progress at the beginning or at the end of the period.
The output of each process passes direct to the next process and finally to
finished stock.Production overhead is recovered on 100% of direct wages.

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The following additional data are obtained : .

Process Output during Percentage of normal Value of scrap

.the·week loss to input per unit
Process I 950 5% 2
Process II 840 10% 4
Process III 750 15% 5

Prepare process cost accounts and abnormal gain or loss accounts. (12)

OR

(a) The following is the on the execution of

Contract the Trial Balance of
Construction Company engaged on No. 303, for the year ended 31st
December, 2022..

Dr. (t) Cr. (t)

Contractee's account (amount received) 3,00,000
Buildings 1,60,000

Creditors
72,000
Bank balance 35,000

Capital account
5,00,000
Materials 2,00,000

Wages 1,80,000

Expenses 47,000

Plant 2,50,000

8,72,000 8, 72,000

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The work on Contract No. 303 was commenced on 1st January, 2022.

Materials costing ~ 1, 70,000 were sent to the site of the contract but those

of 6,000 were destroyed in an accident. Wages of t 1,80,000 were paid

during the year. Plant costing 50,000 was used on the contract all through

the year. Plant with a cost of ~2 lakhs was used from 1st January to 30th

September and was then returned to the stores. Materials of the cost of

4,000 were at site on 31st December, 2022.

The contract was for 6,0.0,000 and the contractee pay 75% of the work·

certifi.ed. Work certified was 80% of the total contract work at the end of

2022. Uncertified work was estimated at 15,000 on 31st December; 2022.

Expenses are charged to the contract at 25% of wages. Plant is to be

depreciated at 10% for the entire year.

Prepare Contract No. 303 Account for the year 2022 · and make out the

Balance Sheet as on 31st December, 2022 in the books of Construction

(18)
Company.

5. (a) The following information for the year ended 31-12-2022 is obtained from

the books and-records of a factory..

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Completed Jobs Work-in-Progress

(?) (?)

Raw materials supplied from stores 90,000 30,000

Wages 1,00,000 40,000

Chargeable expenses IQ,000 4,000

Materials transferred to work-in-prpgress 2,000 2,000

Materials retuned to stores 1,000

Factory overhead is 80% of wages and office overhead is 25% · of

. .
factory cost. The price of the executed contracts during 2022 was 4, 10,000.
Prepare

(i) Consolidated Completed Jobs Account showing the profit made or

loss incurred.

(ii) Consolidated Work-in-Progress Account. (9)

(b) What do you under-stand by reconciliation of c o s t and f'i n a n c i al

accounts? Indicate the -reasons why it is necessary for .th e cost and

financial accounts of an organisation to be reconciled. Examine the reasons

for the difference between cost and financial accounts maintained by an

organisation. (9)

OR

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(a) Joseph owns a fleet of taxis and the following information is available from

the records maintained by him : =

Number of taxis 10

Cost of each taxi ~20,000

· Salary of manager f7,600 p.m.

Salary of accountant f500 p.m

Salary of cleaner f7,200 P.M.

Salary of mechanic f7,400 p.m

Garage rent f7,600 p.m

Insurance premium .5% per annum

Annual tax '{600 per taxi

Driver's salary '{200 p,m. per taxi

Annual repair ~1,000 per taxi·

Total life of a taxi is 2,00,0.00 km. A tax i+r'urrs in all 3,000 km. in a month
of which 30% it runs empty. Petrol consumption ·is one litre for 10 km.
@ 11.80 per litre, Oil and other sundries are 5 .00 per 100 km. Calculate

the cost 'o f running a taxi per km. (9)

(b) The following is the Trading and Profit & Loss Account of Philips.

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Particulars (~) Particulars

To Materials consumed 23,01,000 (~
By Sales (30,000 units) 48,75,000
To Direct wages 12,05,750 By Finished goods stock 1,30,000
(1000 units)
To Production overheads 6,92,250 By Work-in-progress:
Materials 55,250
Wages 26,000
Production
overheads 16,250 97,500.

To Administration overheads 3,10,375 By Dividends received

To Selling and distribution 3,90,000
3,68,875 By Interest on bank deposits 65,000
To Bad debts written o 22,750
To Goodwill written off 45,500
To Fines 3,250
To Interest on Mortgage 13,000 .
To Loss on sale of machine 16,250
To Taxation. 1,95,000
To Net Profit 3,83,500
55.57,500 55,57.SOO

The cost accounting records of Philips Ltd. which manufactures a standard

unit show the following :

(i) Production overheads have been charged at 20% of prime cost.

(ii) Administration overheads have been recorded at 9. 75 per finished

unit.

(iii) Selling and distribution overheads have been recorded_ at 13 per unit
sold.

Required:

(a) Prepare a Costing Profit & Loss Account, indicating net profit.

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. (b) Prepare a statement reconding the profit disclosed by cost records

· with that shown in Financial Statement. (9)

(6) .
1.

(~) 31 ~ . 2024 ~~wt~~~ ".:g~cfi.lR•I ~ ~ ~ ~ Pt+-i1~R.9€i

'Yli--ttfil~ <TT Tl"{ ~ :

u,:rufu (~)
~- Fet4 (01
~-1 :'.3,q1c:::-=1
-
.,"l<;_"-.1
2,50,000
:'.3qq"')i1 ~ TpTT 3,18,200
2 ~ ~ q'iT
30,000
3 ~ ~
7,80,000
4 ~
10,000
5 <fil4ts'14 ~ 011Q'<.VI
18,800
6 <fit4ts'14 ~ <TURT
s.ooo
7 ~ ~~
5,400
8 ~ ~
8,500
9 ~~ it sm
~ arlim.:r ~
10 fi\i;,:_141, ~ 3TI"'( ~: 4,000
(i) <fii4ts'14 15,400
(ii)~
3,600
11 ,nm '&f4"
3TI"'( cfi'lfrlilrf 8,50
12 41f.ll~l q'iT ~
6,500
13 ~ an-.__ +r!ifi;::rtt q.: ',I <-'"'I F-, I "'1

Cfiffl .,._ ,::n:: 1,000

14 cfii4t""14 ~<."-.:f,;; I "'1
12,000
15 ~lim # -c€h=r
2,800
16 frB" 3TI"'( q-AT (3/4 ~,1/4 cfil4t~4 l
24,000
17 ~~ q'iT ~ (3/4 ~,1/4 cf>i4Ts'14 l
4,000
18 ~li::tir4 '&f4"
5,000
19 ~ q'iT fi\i<.141
2,000
20 ~ ~ ~ ~

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(i) ~~. (ii) cfiRilcU"il ~ 3lk (iii)~~ 3lk (iv) ~BM~W~

~~~I (12)

(cFi) ~ i:614\ctiHi ~P\2:s ~ ~ ~ ~ ~ f.t4--1~~a· ~ ,nn;, cfi«fT

~:

w. f4q(OI ~ (~)
-tj-.
1 1 '5'1.=t<:;f fl, 2023 ~ ~ lTT"9" cf;rmcf> 1,50,000
'
2 31 '5'1.=t<:;ffl · 2023 ~ ~ lTT"9" cfiT ~ 1,30,000
3· ~ .-,'-'j~.C, 80,000
4 ~ +f"l',._..::-1 6,000
5 1.1.2023 ~ cfil<f ~ -.::r.:: 56,000
6 31.1.2023 cfil<f 'Sflrfu ,:n: 70,000
7 ~ +fT<vf ~ ~ 1,60,000
8 ~ fct;<.141, rt

10
9 ~
<.14<'tl
*.
~S?ft.:rfr cf,f
"1.'l<:"11.,
* f,il;;:i~
'i<'<-iP.:,I~
30,000
7,000
25,000
11 •LUIC!tl I ~-~ -.::r.:: Fem:!: Tf1Z o!:f<r . 10,0000
12 cf>l4T<?l4
* ,;r~ II ~ ~ cf,
~ cfil4T<94
o!:f<r:

fl I +-11.--ii cf, I <.j l<"t '4 ~ 25,000

' 10,000
13 3TI<fcf,' ~ 3,000
14 ~~ 2,000
15 f4~rq;::i 5,000
16 "4m +1"1',....::-1 12,000
17 1.1.2023 ~ ~ lTT"9" cf,f ~ (1,000 ~) 54,00Q
18 31.1.2023 ~ ~ lTT"9" cf,f RT<fi (2,000 ~) ?
19 ~~m.:r ?fi:Uf 1,000
20 fct;<.141-~ ~ ,:n: ~ 2,000

~ 3ffl: BM~ W ~ mmi ~~~I~~~ 25'¼ <1'iT BM~

~~~I~ cfi" ~ ~ \{cfil\{4110,000 l{cfil\{41 l!lll (15)

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(~) ~&.181Rcla ~ ~ ~ ~:

(i)~~

(ii) mmr~ (3)

2. (cf>) ~ M ~ ~ ~ ~ ~ (-{~ ~~~I ~&.l8i~a sill-icfil~

~-rt~: (3)

cl l~cfi ~q~7ti 90,000~

-srfu ~ ~ ~ ~ 10
~ ~ ;;:rf.:r ~ ~ ~ 'cfiT 10%
-srfu ~ .m1Tif ~ 50

~ fc!lqxOI

1~ ~~ ~ 20 ~ ~ ~ ~. 500 ~

4~ ·~ TJ;:rT GRN 574 ~21~ ~ ~ ~ 400 ~

6~ ~ ~ ~ .SR 251 600~

8~. ~ TJ;:rT GRN 578 ~24~ ~ ~ ~ 800 ~

9~ ~ ~ ~ SR258 500

13~ ~~~SR262 300

24~ ~ TJ;:rT GRN 584 ~25~ ~ ~ ~ 500 ~

28~ ~ ~ -n:i; SR 269 400~

( i) FIFO, (ii) LIFO cfil, ~ ~ ~ ~ ~ ~ ~ (10)

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(s)

(cfi) ~ ~ cfiT ~ 3~14cfidl ~ct}- ~"ij' ~ ~ ~ ~ sttRtnH ~~

~ ~ i, ~ ~ ~ ffl' ~ A+.tR:fRqd f<tcRur mta fcm ~ t,

t 10
40
t 40 (TJ"Ttit)

. '3<::91~'1:
~ A 176 ffl
.B 140 ffl

M~~~, ~~~~~~·mR~ so¾~~~fitffilr.

t, M, 'Uq.f ctl- ~ ~ ~ ~ ctl- ~ ~ G{ ~ ~ ~ ctl- ~ ctl"

(9)
. .

(~) ~-~~~-~~~a@(~~l~-ctl-ftm~~-~ .

(9)

( 6)

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((tf) ~1'ill~~3~1<H ~ A, B ~ C ~tn~fcMm X ~ Y~l 1'ill~~

· m=~il Pi...:i~Rcta mw:a fclim1Tmt1
~~~~I~ t 4,000 ~~ t 600
~j~~~I t240 mm t 600
~ t 2,000 ~ t 4,000

A B C ·x y

~rot" (cflr ~) 400 500' 600 400 100

~&, ~~~ (t) 900 600 ·900 900 700

20 30 40 20 10
~ -~
~
li~ft;:ft 7:1iT H.P. 75 30 25 10 -

41$?ft;:rft eliT ~ (t) 12,000 16,000 20,000 1,000 1,000

efil11 ffl 7:1iT ~ 3,113 2,014 . 2,033 - -

A B C X y

X 20% 30% 40% - 10%

y 40% 20% 20% 20% -

3Wffl ~ t ~ ~ fcMm ~ ri cfi\ J~1e.:i fcMm (A, B, ~ c) ~ ~

-~ 3fu: ~ 3~1C:'1 ~ ctr "STTa tlcT G{ ctr "JJURT -~I (12)

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19

(qi) ~ ~ ~- 3tqltfll'lfOI ~ ~ '."" 3tqltfll'lf'o1 "ij" ~ ~ t? ~ cfi( ~ f ~ "RJ1ffi

ffl ~ ~ fcm ~ ~- 31q:1n~a ~? ( 6)

lf!?ft.:r ft ~
1,00,000
~1q;i1.~
10,000
~ Cfi1<f ~ ft tflfTfir .t m ~1·B1f..la ~
·~ ( 15 <f'f) 5,000

~ ~ ~ t futt ~~l~I *~. 200

W ~ ~ t futt ~Hl-fl~ ~!?T ~c!OO 300
m <f't lf!<.ft.:r t ~. ~ sfHll ~ B
m cf'r l-f~~cl * ~~~~lcl ~
960
1,000
~ft~
10 ~ m 'cfcT
m 100 ~~ft~ 20
m cf'r 311'4 I f.:l cl cfiTlf t '1ft . 2,200
c200 '1ft 'efiT ~ ~,~a cfiBT S?nfm;r !l 600

~~~~~ ~~ 114 ~cfilwt ~~ercti-« a{qlfil~~t

~ cf6 ~~ f.l~m.fl ~ fi;rq. ~ 1/5 qf ~ ~ cn{I. (12)

( 6)

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 20
3863
(~) ~ B~ 31W[.:.31Wf ~3U~~cfi~mtoMWfiltl 31 ~ •.

2022 ch1" ~ ~ cfi ~ - ~ ~..;,~f{qa ~Hcfil~ ~ ~ ~ t:

~-I .~-II ~-III

¥ (~) (~)
(~ (~)

2,600 1,980 2,962

. 7,542
rn¥m+rnT
2,000. 3,000 4,000
9,000
rn¥~
'3,91~i=I 3llc1$ 9,000 - - -

1,000 ~ch1" 3 ~~-q'{~ I"lf~M1Ttrr ~, arcriu~~31ffi"lf"lll' 3@

itmirnr1:tT~-,;(lffifcfilm~~ ~, ~~cfil -1113c:9,c: ~~
~ a:ffi"lf~~ir qf{qffia ~t, 3~11;.-1 ~~~cfi 100% "CR~
~~·ii

mmt ~ it ~1.iili-4 ~ ~ ~
~
~ '3,91~i=I 1efi~ Ii'! 'ef)f ~~TTr '.ef,T~

5% 2
~I . 950
10% 4
~II 840 .
15% 5
ffl<TTIII 750

(12')

. (cti) 31 ~, 202 2 ifil ~ ~ cfi ~ ~ 303 "CR ~ f~l[Uft;fi'q~f cfiT ~ - "4c 3l¥U.
cfi. FltS41<H -q'{ ~..;,~j{qa t,

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~(t) ~(t)
ti~~lclil~ cfiT ~ (,;mf ~ ) - 3,00,000
~ 1,60,000 -
~.=t~I~ - 72,000
~ffl" 35,000 -

.~mffi" - 5,00,000
m+rnT 2,00,000 -
i@;; 1,80,000 -
~ 47,000 -

m- 2,50,000 -
8,72,000 8,72,000

~~ 303 'IR~ 1 ~, 2022 qi)~~1flff ~I ?1,70,000 cit'ffilfficffiwlt

~qi) ~ ~'IR ~1flff ~, ~ 6,000 cit~~~~~m-llf

~I~~~ ?1,80 ,000 ~ ~ cfiT 'jl@R ~ 1flffl ~ ~ ~ lR 50,000

cit 'ffi1@ cl@ m cfiT ~ ~ 1flff ~, ?2 ~ cit 'ffi1@ qA m cfiT ~ 1

~ ~ 30~ ~~1flff ~ 3lkm~~ ~cWm ~m1flff~14,ooo

<ti' mt@ <ti'~ 31 ~, 2022 cfil ~ 'IR ~I

~ 6,00,000 ~~ ~ 31R~ Sl'flfuta fflcfiT 75% 'jl@Rcfi«Rtl cftf 2022

~ 3ffi~CWl ~"fflcfiT Sl'flfuld "ffl 80% ~I 31 ~. 2022 cfil 61Sl'flfuta "ffl
cfiT ~15,000 ~I ~ 'IR~ ~ 25%lR~~\TITartl ~cftf~.~
ffl cfiT 10% lR \~~lij ~ ~ t1

cftf 2022 ~~ ~ ~ 303 ~~~ ·~~~Gfttffl~

31 ~ , 2022 qi)~ 11tc ~I (18)

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5. (cfl) 31-12-2022 cfil ~~cf@ wt~~ P\+.-iffi!R_'qa iiU-1cfil(1 ~ cfiF((ql~ ~ ~

m· ~ ~ ~ m-q ctr~ i,

1r1T ffl(t) ffl ~ ~ t (t)

~ "ff 3Tiffe fc);,n TPTT ~ ~ 90,000 30,000

m 1,00,000 40,000

~~ 10,000 4,000

cfil<f-~ ~ p:n.:iiaR:a mmft '2,000 2,000

~~q[1TTfcftlf{mmft 1,000 -

~ ~~cfiT80%t ~~~~('{Tl@cfiT 2S%tl 2022~

~ f.i6Yl~€1 ~ ctr cfi11@" 4 ,10 ,000 ~I

( 9)

("(cf) ('{Tl@ ~~ffl~ ~l•iiilW ij' 3lfllcf<:IT~~? "3.f"cf)R'(JTTcfil~~fct

'M~~m"lffi ~~fflcfiT~'cfir.11~ sjjjq~ljcfi ~I ~~ffi

~~m"lffi ~~ffl~~ ~~~~~~I (9)

(cfi) ~ ~ 11m 2Fctti4f cfiT ~ ~ t ~ ~ m ~ ~ ~ ~ P\+.-iffi!Rcla iill-1cfi1<l ·

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~f~p:j)' #~ 10
~ ~ # #lTTf <20,000
~&efi eliT m t1,6oom ~
~~lolil{ eliT ffl <500m ~
~ eliT m t1,2oom ~
~ eliT m t1,4oom ~
~ eliT ~ <7,60om ~
~ sflTTl;:it:i 5% ~
cfTm cR e soo m ~
~ eliT m <2oom ~ m~
~ lRTircf <l,00Om ~

~~ctr~ Jqmfrla, 3fqfu 2,00,000 FctiMl'llc< ?1 ~~~~~~

3,ooo FctiMl'llc< ~t, ~~ 3o%~~t, ~cfil~~~~ 10

fcl:iMl'llc< ctr t1 . nso ~ BITT ctr G{ ~ 3ITTffi 3flcn ~ fctfctu s.oo ~ 100
FctiMl'llc< t, ~ ~ cfiT <1FR ~ fchM!iilc< ~ 1fORT ~1 ( 9)

fcrcRur (<) fcrcRur (<)

~#<l{mlllft't 23,01,000 ~~ (30,000 48,75,000
~ ~)
~~t~ 12,05,750 ~,m;ffcTcfi"~ 1,30,000
'(1000~)
'3,91~1 3flcj{~~fl t~ 6,92,250 ~ ~ ~ !:~:
IDlM" 55,250
~ 26,000
'3<:91 ~'1
97,500
~ 16.250

PT.O.

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3863 24

3,90,000
t~
'Sl"~ITTR" 31'1 c1 ~~~ ~ 3,10,375 'Sl"IB" ~~T irffi ·
65,000
~~~t~ 3,68,875 ~~~~irffi
3l"~m<r " <lil" ~ m if 22,750
~ lf1TT
~<lil"~fflif ~ 45,500
lf1TT
~ ffi t ~ 3,250
~~~t~ 13,000
lHft.:r # ~~ ~ 16,250
t~
~.t~ 1,95,000
~ ffi"ll t ~ 3,83,500
55,57,500 55,57,500

fili~ce ~fil2s ~ <111@ ~(qicfi.:, ~, ~ .~ 1fAcfi ~ cfiT ~ ~ f,

Pli..t~Rcla ~ t:

. )

(cfi) ~<111@~ 3ft{~(C(@f~~. ~ ~~~ 11?1Ti)-1

((Cf) <111@ ~ m ~ ~ cfiT ~ fcrcrorr ~ ~ 1'('q ~ ~ ~ ~

~~~fcrcrorr~~I (9)

(10,000)

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