উচ্চতর উৎপাদন ব্যয় হিসাববিজ্ঞান
Advanced Cost Accounting

1. Introduction ………………………………20 Marks****
2. Process Costing: (প্রক্রিয়া ব্যয়) ***
(a) Equivalent Process
(b) Join Product & by Product ………**
(c) Spoilage (বিনষ্ট)………………………. **
3. Integrated Accounting (সমন্বিত হিসাব)…………………***
4. Direct Costing & Abjuration Costing………………… ***
5. Operating/ Service Costing…………………………. ***
6. Standard Costing………………………………………
7. Variable ……………………………………………….
8. Short Note …………………………………..20 Marks****

আসুন অংক শুরু করিঃ

 Operating Cost/ Service Cost: (পরিচালনা ব্যয়)

Required: Statement of Operating Cost:
 Cost per passenger km/miles
 Cost per km/miles
 Cost per ton km/miles
 Fare per passenger km/miles

Working: (1) Total passenger km/miles= No of bus X No of trip X No of days X Distances X No of passenger X Capacity.
Working: (2) Total km/miles= No of bus X No of trip X No of days X Distances X Capacity.
Working: (3) Total ton km/miles= No of Truck X Distances X No of trip X No of days X Goods Carried X Capacity.
Important: NU- 1999 (8-b), 2000 (6-b), 2001 (5-b), 2006 (4-b)


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