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Cost Accounting · Class 12 Commerce

Chseodisha Class 12 Cost Accounting — Real Previous-Year Papers

with complete answers

Real previous-year board papers, year by year — the official exam pattern, the full question paper, and every question solved the concept-first way. Distinct from the chapter-wise textbook bank.

2019–2024
Years of papers
5
Total Papers
5
Real Board Papers
0
Sample papers
254
Real-paper Q & A
0
Sample-paper Q & A

Real board-paper questions available, by year

—2026Paper not yet available
—2025Paper not yet available
48 Q2024complete
48 Q2023complete
62 Q2022complete
—2021Exam cancelled (COVID-19)
48 Q2020complete
48 Q2019complete

2026 — Paper not yet available: This year’s CHSE Odisha +2 exam was held, but no verified English-medium question paper for this subject has been found from the sources we check. We publish only a paper we can verify against a real printed original — this one will appear here once it is.

2025 — Paper not yet available: This year’s CHSE Odisha +2 exam was held, but no verified English-medium question paper for this subject has been found from the sources we check. We publish only a paper we can verify against a real printed original — this one will appear here once it is.

2021 — Exam cancelled (COVID-19): CHSE Odisha cancelled the +2 (Class-12) Annual Examination in 2021 due to COVID-19; results were computed via an evaluation formula (based on Class-10 performance). No exam was administered that year, so there is no genuine previous-year paper to publish.

CHSE Odisha Plus Two (Class 12) Commerce Board 2024 · Set ANNUAL

Real board examination

About this paper

The real Class-12 board examination held in 2024. Every question below is solved the concept-first way. Sample papers are labelled honestly — never shown as a past exam.

Total marks
—
Questions
—
Duration
—
Sections
—

The marks / questions / duration above are the official exam pattern. We currently have 48 of this paper’s questions, with 48 fully solved. Questions we couldn’t yet extract or verify are held — never shown as complete.

The question paper

The questions we hold for this paper, laid out by section. Solutions are on the Answers tab.

Board Examination

Cost Accounting

CHSE Odisha Plus Two (Class 12) Commerce Board 2024 · Set ANNUAL

Series/Set: ANNUALRoll No. ________
Time Allowed: —Maximum Marks: —
Section A

Q1.
(a) Cost Accounting is developed to :
  • (a) Analyse cost
  • (b) Control cost
  • (c) Analyse and control cost
  • (d) Record cost information
[1]
Q2.
(b) Selling price is regulated by :
  • (a) Cost accounts
  • (b) Cash Accounts
  • (c) Sales Accounts
  • (d) Profit and Loss Accounts
[1]
Q3.
(c) Variable cost per unit :
  • (a) Varies with variation in output
  • (b) Increases with fixed cost
  • (c) Remains constant
  • (d) Decreases with decrease in output
[1]
Q4.
(d) Primary packing expenses form a part of :
  • (a) Factory overhead
  • (b) Selling overhead
  • (c) Prime cost
  • (d) Distribution cost
[1]
Q5.
(e) Bin card is maintained by :
  • (a) Purchase Department
  • (b) Production Department
  • (c) Store-keeper
  • (d) Production Officer
[1]
Q6.
(f) FIFO method of pricing material issue is suitable in times of :
  • (a) Rising prices
  • (b) Falling prices
  • (c) Steady prices
  • (d) Fluctuating prices
[1]
Q7.
(g) Scrap has :
  • (a) Small value without further processing
  • (b) Big value without further processing
  • (c) No realisable value
  • (d) No visible value
[1]
Page 1 of 7
Q8.
(h) Piece rate system of wage payment is most suitable : (a) Where it is difficult to measure the quantity of work done (b) Where output of the worker is beyond his control (c) Where the quantity of workdone can be precisely measured (d) Where the quality of production is more important than quantity
[1]
Q9.
(i) When time saved is less than 50% of standard time, earning per hour is higher under : (a) Halsey plan (b) Rowan plan (c) Halsey-Weir plan (d) Taylor's differential piece rate system
[1]
Q10.
(j) One of the following which is not cause of labour turnover is : (a) Job dissatisfaction (b) Bad working condition (c) Retirement or death of workers (d) Good working condition
[1]
Q11.
(k) The basis of apportionment of lighting is : (a) Plant value (b) Number of light point (c) Horse power of machines (d) Number of employees
[1]
Q12.
(l) Calculation of percentage of overhead on direct material cost is a method of : (a) Allocation of overhead (b) Apportionment of overhead (c) Absorption of overhead (d) Re-apportionment of overhead
[1]
Q13.
Express each of the following in one word / term : (i) The person who maintains stores ledger.
[1]
Q14.
Express each of the following in one word / term : (ii) The rate of charge in the composition of the labour force of an organisation.
[1]
Q15.
Express each of the following in one word / term : (iii) Allotment of overhead to cost unit.
[1]
Q16.
Answer the following questions within one sentence each : (iv) What is Prime Cost ?
[1]
Q17.
Answer the following questions within one sentence each : (v) What is a Job Card ?
[1]
Page 2 of 7
Q18.
Answer the following questions within one sentence each : (vi) What is over absorption of overhead ?
[1]
Q19.
Rectify the underlined portions of the following sentences : (vii) Prime cost plus factory overhead is total cost. (underlined : total)
[1]
Q20.
Rectify the underlined portions of the following sentences : (viii) Time rate system may help in lowering cost due to increased production. (underlined : Time rate system)
[1]
Q21.
Rectify the underlined portions of the following sentences : (ix) Per unit fixed cost remains constant irrespective of changes in production. (underlined : constant)
[1]
Q22.
Fill up the blanks : (x) ____ costing is suitable for readymade garment.
[1]
Q23.
Fill up the blanks : (xi) Reordering level = Maximum consumption × ____ .
[1]
Q24.
Fill up the blanks : (xii) Salary paid to General Manager is an item of ____ expenses.
[1]
Section B

Q1.
(a) Define Cost Accounting.
[2]
Q2.
(b) How far cost-accounting helps to control and reduce the cost ?
[2]
Page 3 of 7
Q3.
(c) What is purchase order ?
[2]
Q4.
(d) What is two-bin system of store keeping ?
[2]
Q5.
(e) What is centralised purchasing ?
[2]
Q6.
(f) What is Indirect Labour ?
[2]
Q7.
(g) What do you mean by outworker ?
[2]
Q8.
(h) What is Perpetual Inventory System ?
[2]
Q9.
(i) What do you mean by Labour Turnover ?
[2]
Q10.
(j) What is Semi-variable overhead ?
[2]
Q11.
(k) What is primary distribution of overhead ?
[2]
Page 4 of 7
Q12.
(l) What is Direct Labour Hour Rate method of absorption of overhead ?
[2]
Q13.
(m) What is cost sheet ?
[2]
Q14.
(a) What do you mean by manufacturing cost of producing an article ?
[3]
Q15.
(b) What is process costing ?
[3]
Q16.
(c) What is material transfer note ?
[3]
Q17.
(d) How wage is calculated under time wage system ?
[3]
Q18.
(e) What is over time ?
[3]
Q19.
(f) What is distribution overhead ?
[3]
Page 5 of 7
Section C

Q1.
The following figures relate to two jobs of a manufacturing business : | Particulars | Job No. 1 (₹) | Job No. 2 (₹) | | --- | --- | --- | | Direct Materials | 900 | 1,200 | | Direct Labour | 600 | 900 | | Chargeable expenses | 100 | 300 | Work on cost is 50% on prime cost and office on cost is 10% of work cost. Find out the total cost for each Job.
[8]
Q2.
Discuss the purchasing procedure.
[8]
Q3.
From the following information given below calculate the earning of each employee under (a) Halsey premium bonus plan (b) Rowan premium bonus plan : | Particulars | Employee A | Employee B | | --- | --- | --- | | Time allowed Hours per 100 units | 35 hours | 40 hours | | Wage per unit | Rs. 2 | Rs. 3 | | Hourly rate | Rs. 7 | Rs. 8 | | Actual time taken | 50 hours | 48 hours | | Actual units produced | 200 | 150 |
[8]
Page 6 of 7
Q4.
A machine was purchased on 1st January, 2020 for Rs. 3,00,000. Estimated life of the machine is 10 years and the value of scrap at the end of useful life of machine is 20,000. Other information available are : Insurance premium Rs. 4,000 per annum. Electricity consumption 20 units per hour at Re 0.25 per unit. Rent per month Rs. 800. Lighting charges for the whole department Rs. 120 per month. Out of the 20 light points for whole department 5 points are used for the machine. Repairs and maintenance Rs. 2,000 per annum. Foreman's salary (1/4 of his time is spent for the machine) Rs. 6,000. Compute Machine Hour Rate. Estimated number of working hour is 4,000 hours per annum.
[8]
Q5.
Distinguish between (Any two) : (a) Job costing and Process costing (b) Direct cost and Indirect cost (c) FIFO and LIFO method of issue pricing (d) Allocation and Apportionment of overhead
[8]
Page 7 of 7