CBSE Class XII Cost Accounting Question Paper 2025
Organisation : Central Board of Secondary Education (CBSE)
Class Name : 12th/HSC (Class XII)
Subject : Cost Accounting
Download : 2025 Exam Question Paper
Website : https://www.cbse.gov.in/cbsenew/question-paper.html
CBSE Class XII Cost Accounting Question Paper
Central Board of Secondary Education (CBSE) Class XII Cost Accounting 2025 Exam Question Paper.
CBSE Class XII Cost Accounting Questions
Section-A: (Objective Type Questions) (30 Marks)
1. Answer any 4 out of the given 6 questions on Employability Skills:
(i) There are ___________ stages of active listening.
(ii) __________ is about understanding one traits, behaviours and feelings.
(A) Motivation
(B) Stress
(C) Self-awareness
(D) Personality
(iii) Ram, a cost accountant, always washes his hands as soon as he hands over any document to his colleague. Identify the personality disorder he faces as sometimes he washes his hands 30 times in a day.
(iv) __________ sign defines a formula.
(v) State any one way to reduce the amount of waste produced at every step of the production in plants and factories.
(vi) The ability to act in a situation before others do is __________.
2. Answer any 5 out of the given 7 questions. 5 1=5
(i) Name the method used to present the cost elements in vertical form.
(ii) State whether the following statement is True or False : Cost sheet tells about quality and labour efficiency of the production.
(iii) Output costing helps in arriving at the final __________ for marketers.
(iv) Choose the odd one out :
(A) Direct cost
(B) Flat cost
(C) Work cost
(D) First cost
(v) Cost sheet based on the predictable cost figures which are estimated is known as __________.
(A) Predicted cost sheet
(B) Past cost sheet
(C) Historical cost sheet
(D) Estimated cost sheet
(vi) The value of raw material consumed from the following given information will be :
Opening stock of Raw material < 25,000
Closing stock of Raw material < 40,000
Purchase of Raw material < 1,00,000
(A) < 85,000
(B) < 60,000
(C) < 45,000
(D) < 1,65,000
(vii) State one advantage of job costing.
3. Answer any 6 out of the given 7 questions:
(i) Name the inventory control principle used to calculate economic batch quantity.
(ii) State whether the statement is True or False : Wage abstract is not prepared in case of batch costing.
(iii) Job No. 1001 was in process at the end of the accounting period.
The total cost involved in the job is < 15,000 of which < 5,000 is direct material. Factory overhead is allocated to goods in process at 150% of direct labour cost. The amount of direct labour charged to Job No. 1001 will be :
(A) < 9,000
(B) < 4,000
(C) < 3,000
(D) < 2,000
(iv) Which one of the following is an example of a direct cost in the manufacturing of pista burfi chocolate ?
(A) Salary of Accountant
(B) Pistachios
(C) Electricity
(D) Depreciation
(v) State whether the statement is True or False : liabilities side.
(vi) It is important to consider profit on incomplete contracts after providing for the __________.
(A) Unknown contingencies
(B) Known contingencies
(C) Depreciation
(D) Depletion
(vii) What is Escalation Clause ?
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