Solution of Question of Principle of accounting II, Grade 12 (NEB 2077) In English and Nepali (Both)

 2077/08/02   (17 November, 2020 Tuesday) 

1. State any two differences between Public Limited Company and Private Limited Company.

The differences between Public company and Private limited company are as follows:

Public Limited company

Private Limited Company

The minimum members must be seven and its maximum members is unlimited.  

Only one person can form the company but the members should not be more than 50.

It can issue shares and can collect money through shares and debentures.

It can’t issue shares with the consent of the directors of the company.

2. Clarify the meaning of funds from operation.

    The amount of working capital provided by a business organization from its day to day business operation is called funds from operation. It is calculated by subtracting Non-operating incomes and gains from Non-operating and non-cash expenses and losses.  

The differences between Public company and Private limited company are as follows:

Public Limited company

Private Limited Company

The minimum members must be seven and its maximum members is unlimited.  

Only one person can form the company but the members should not be more than 50.

It can issue shares and can collect money through shares and debentures.

It can’t issue shares with the consent of the directors of the company.

3. Define variable cost and semi-variable cost.                                                             2

The cost which is directly related with the production is called variable cost. When the production increases, it also increases. Similarly when the production decreases, it also decreases. Suppose, the cost of preparing 1 pant is Rs. 400, the cost of preparing 4 pants is Rs. 1600. The variable cost per unit is always constant.

The cost which are partly fixed and partly variable in relation to changes in volume, is called semivariable cost or semi-fixed cost. Its total and per unit cost does nor remain same. But it remains constant in a certain point when the point is crossed, it tends to increase. Such as the charge of electricity, telephone and water supply are the examples of semivariable costs.

4. Write any two objectives of cost accounting.

  Ans. Any two objectives of cost accounting are as follows:

a.     To ascertain cost. The main objective of cost accounting is to ascertain the cost of goods and services. The expenses which are incurred while producing goods or giving services are called cost.

b.     To analyse cost and loss. Another objective of cost accounting is to analyze cost and loss. It is necessary to classify the cost as controllable and uncontrollable, profitable or unprofitable, etc.

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