Subjective / Written Questions (25)
1. Cost Accounting की concept, objectives, importance और limitations समझाइए। / Explain concept, objectives, importance and limitations of Cost Accounting.
2. Cost Accounting और Financial Accounting में अंतर स्पष्ट कीजिए। / Distinguish Cost Accounting from Financial Accounting.
3. Material procurement, inventory management तथा material-issue valuation methods समझाइए। / Explain material procurement, inventory management and material-issue valuation methods.
4. Labour time keeping, time booking और labour turnover समझाइए। / Explain labour time keeping, time booking and labour turnover.
5. Overhead allocation, apportionment और absorption की अवधारणाएँ स्पष्ट कीजिए। / Explain allocation, apportionment and absorption of overheads.
6. Cost sheet की preparation तथा tender/quotation price determination समझाइए। / Explain preparation of a cost sheet and tender/quotation price determination.
7. Contract costing तथा contract account की preparation समझाइए। / Explain contract costing and preparation of a contract account.
8. Process costing में normal loss, abnormal loss और abnormal gain समझाइए। / Explain normal loss, abnormal loss and abnormal gain in process costing.
9. Joint products और by-products में अंतर तथा accounting treatment समझाइए। / Distinguish joint products and by-products and explain their accounting treatment.
10. Cost और financial accounts के reconciliation statement का महत्व समझाइए। / Explain the importance of reconciliation of cost and financial accounts.
11. Operating costing और transport costing की concept समझाइए। / Explain operating costing and transport costing.
12. Standard costing तथा material variance का significance बताइए। / Explain the significance of standard costing and material variance.
13. Auditing की nature, scope, objectives और basic principles की चर्चा कीजिए। / Discuss nature, scope, objectives and basic principles of auditing.
14. Audit process, programme, evidence तथा audit vs investigation का विवेचन कीजिए। / Discuss audit process, programme, evidence and audit versus investigation.
15. Internal control, internal check और internal audit में अंतर स्पष्ट कीजिए। / Distinguish internal control, internal check and internal audit.
16. Audit risk की concept और assessment procedures समझाइए। / Explain audit risk and assessment procedures.
17. Cash, bank, purchases और sales transactions की vouching के objectives/procedure समझाइए। / Explain objectives and procedure of vouching cash, bank, purchases and sales.
18. Assets/liabilities verification और inventory valuation की audit में भूमिका समझाइए। / Explain verification of assets/liabilities and inventory valuation in audit.
19. Company auditor की qualifications, disqualifications, appointment और rotation समझाइए। / Explain qualifications, disqualifications, appointment and rotation of company auditors.
20. Auditor के rights, duties और liabilities का विवेचन कीजिए। / Discuss rights, duties and liabilities of an auditor.
21. Audit report के contents/types तथा NFRA की भूमिका समझाइए। / Explain contents/types of audit reports and role of NFRA.
22. Banking, insurance, cost, management और tax audits की विशेषताओं की चर्चा कीजिए। / Discuss features of banking, insurance, cost, management and tax audits.
23. Company की nature, characteristics और types समझाइए। / Explain nature, characteristics and types of a company.
24. MOA, AOA तथा ultra vires, constructive notice और indoor management doctrines समझाइए। / Explain MOA, AOA and the doctrines of ultra vires, constructive notice and indoor management.
25. Share capital, meetings और directors के legal framework का समग्र विवेचन कीजिए। / Give an integrated account of the legal framework of share capital, meetings and directors.