Bcom 2nd Year Cost Accounting Contract Account Study Material Notes In Hindi ( Part 3)
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Bcom 2nd Year Cost Accounting Contract Account Study Material Notes In Hindi Contract account , Dulexe Limitation , Long Answer Short Answer This is very Important for Bcom 2nd Year Students .
Bcom 2nd Year Cost Accounting Books of Contractor Study Material Notes in Hindi
Work certifited . The Cost of work done but not certified was . 21,00 this was certified later for 25,000
A and B Decided to estimate what further expenditure would be incurred in complenting the contract to compute them form this estimate and the expenditure already incurred the total profit that would be made on the contract and to take to the credit of profit and loss account for the year 2019 that proporting of the total which corresponded to the work certified by 31 December 2019 The estimate was as follows :
- That the contract would be completed by 30th December September 2020
- That the wages on contract in 2020 would amount to 71,500
- That the cost of the stores and materials required in addition to those in stock on 31st December 2019 would be 68,600 and that further contract expenses would amount 6,000
- That a further 25,000 would have to be paid out on plant and tools and that a residual value of
- That the establishment charges would cost the same per month as in 2019
- That 2.5% of the total cost of the contract would be due to defect , Temporary maintenance and contingencies .
Prepare contract A/c for the year ended 31st December , 2019and show your calculation of t he amout credited to Profit and loss account for the year .
वृद्धि वाक्यांश अथवा सोपान धारा पर आधारित ठेके
llustration 27.
डील्कस लि ने 1 जुलाई 2019* को 5,00,000 में एक ठेला लिया । 30 जून , 2020 को जब खाते बन्द किये गये ड्रेके के सम्बन्ध में निम्नलिखित विवरण एकत्रित किये गये थे
Deluxe Limited undertook a Contract for 5,00,000 on 1st July, 2019. On 30th June, 2020, when the accounts were closed, the following details about the contract were gathered: Materials
Materials Purchased 1,00,000 Wages accrued on 30.6.2020 5,000
Wages Paid 45,000 Work Certified 2,00,000
General Expenses 10,000 Cash Received 1,50,000
Plant Purchased 50,000 Work Uncertified 15,000
Materials in hand 30.06.2020 25,0 00 Depreciation on Plant 5,000
उपर्युक्त ठेके में एक वृद्धि वाक्यांश शामिल है जो निम्न प्रकार है-“यदि सामग्री के मूल्यों तथा मजदूरी की दरों में 5% से अधिक वृद्धि हुई तो प्रत्येक दशा में सामग्री एवं मजदूरी की लागत में 5% से अधिक वृद्धि के 25% से ठेका मूल्य बढां जायेगा ।
” यह पाया गया कि अनुबन्ध को हस्ताक्षरित करने की तिथि से सामग्री मूल्य तथा मजदूरी दरें 25% से बढ़ गई हैं। प्रमाणित कार्य के मूल्य पर उपर्युक्त वाक्य के प्रभाव को विचार में नहीं लेना है। ठेका खाता तैयार कीजिये।
The above Contract contained an escalation clause which read as follows: “In the event of prices of materials and rates of wages increase by more than 5%, the Contract price would be increased accordingly by 25% of the rise in the cost of materials and wages beyond 5% in each case.” It was found that since the date of signing the agreement, the prices of materials and wages rates increased by 25%. The value of work certified does not take into account the effect of the above clause. Prepare the Contract Account.
चूँकि प्रमाणित कार्य ठेका मूल्य के 1/4 से अधिक लेकिन 1/2 से कम है, इसलिये प्राप्त लाभ का 1/3 भाग ही लाभ-हानि खाते में क्रेडिट किया गया है।
ठेका निविदा मूल्य ज्ञात करना
Illustration 28 .
निम्नलिखित सूचना से निविदा मुल्य ज्ञात कीजिये तथा ठेका खाता बनाइये
From the information given below, prepare Contract Account and find out the value of tender:
प्रयुक्त सामग्री (Materials used) 18,000
उत्पादक मजदूरी (Productive wages) 13,800
प्रत्यक्ष व्यय (Direct expenses) 1,500
कारखाना उपरिव्यय, मजदूरी का 60% तथा कार्यालय उपरिव्यय, कारखाना लागत का 12.5% लगाया जाये। लाभ निविदा मूल्य का 15% होगा।
Provide 60% on wages for works overheads and 12.5% on works cost for office oncost. Profit should be 15% of the tender price.
