SNPV 2026 Exam Prediction — Cost Accounting & Business Statistics

SNPV Raigarh · B.Com 4th Semester · Exam 2026 · Prediction Paper

2026 Exam Complete Prediction Guide

B.Com 4th Sem 2 Subjects Based on 2020+2023 Papers 1200+ Words

🎯 Ye Guide Kyun Padho?

Maine SNPV Raigarh ke 2020 aur 2023 ke actual question papers ko deeply analyze kiya hai. Dono papers mein jo topics repeat hue hain — wahi 2026 mein bhi aane ki probability sabse zyada hai. Is guide mein har question ko seedha samjhaya gaya hai — theory ke points, numerical ke formulas, aur shortcut tricks ke saath.

⚠️ Honest Warning: Ye prediction hai — guarantee nahi. Topics same aayenge, lekin numbers change ho sakte hain. Formula samjho, sirf data yaad mat karo.

📊 Quick Prediction Summary

99% Cost Accounting: Contract Costing, Process Costing, BEP, Operating Costing

99% Business Statistics: Mean/Median/Mode, Correlation, Fisher Index, Time Series

95% Machine Hour Rate, Store Ledger, Labour Turnover, Reconciliation

70% Halsey/Rowan, Skewness, Regression Lines, Index Numbers (other methods)

📒

Cost Accounting — लागत लेखांकन

Paper I · 100 Marks · 10 Questions (All Compulsory) · 10 marks each

I

परिचय एवं सामग्री लेखांकन

Introduction & Material Accounting

Q1

Theory — सैद्धान्तिक

लागत लेखांकन का अर्थ, उद्देश्य एवं वित्तीय लेखांकन से अंतर

10 अंक

★★★ 99% Confirm

यह प्रश्न 2020 aur 2023 dono papers mein different forms mein aaya hai. Cost Accounting ka introduction har saal Unit-I mein poochha jaata hai. Answer mein definition, objectives, aur comparison table zaroor likhna hai.

Key Points — Yaad Karo

Cost Accounting = Production ki har cheez ki cost track karna (material, labour, overhead)

Objectives: Cost control, pricing decisions, profit calculation, waste reduction

Financial A/c = Profit/Loss dikhata hai | Cost A/c = Product-wise cost dikhata hai

Difference: FA — legal compulsory | CA — optional lekin zaroori | FA — year end | CA — continuous

Q2

Numerical — संख्यात्मक

Store Ledger — FIFO एवं Weighted Average विधि

10 अंक

★★★ 99% Confirm

Store Ledger numerical 2020 aur 2023 dono papers mein aaya — kabhi nahi chhoda. Data alag hoga lekin method same rahega. Receipts, issues aur wastage ko store ledger mein record karna hoga.

⚡ Method Shortcuts

FIFO: Pehle aaya mal pehle nikala jaata hai
→ Har issue mein oldest lot use karo

Weighted Avg: (Total Value) ÷ (Total Units) = New Rate
→ Har nayi receipt ke baad rate recalculate karo

Wastage (Normal): Factory Overhead mein daalo
→ Remaining stock ki cost badhti hai

II

श्रम एवं उपरिव्यय लेखांकन

Labour & Overhead Accounting

Q3

Theory — सैद्धान्तिक

Labour Turnover + Idle Time का उपचार

10 अंक

★★★ 99% Confirm

2020 mein Idle Time directly aaya, 2023 mein Labour Turnover aaya. 2026 mein dono ek saath combine hokar aa sakte hain — dono ready rakho.

Labour Turnover — Key Points

Meaning: Ek period mein kitne workers aaye/gaye ka ratio

NLR (Net Labour Rate) = (New Joiners - Leavers)/Avg Workers × 100

Flux Rate = (Joiners + Leavers)/Avg Workers × 100

Idle Time: Kaam nahi hua lekin payment hui — Normal idle time = Factory OH | Abnormal = P&L mein

Q4

Numerical — संख्यात्मक

Halsey एवं Rowan Incentive Plan — Wage Calculation

10 अंक

★★☆ 95% High

2023 mein Wage Methods theory mein aaya tha. Semester pattern mein ab numerical form mein aane ki possibility hai. Teen workers (time saved, no saving, extra time) ka classic pattern.

⚡ Formula

Halsey Wages = Actual Time × Rate + 50% × Time Saved × Rate
Rowan Wages = Actual Time × Rate + (Time Saved/Std Time) × Actual Time × Rate

Time Saved = Standard Time - Actual Time
Agar Actual > Standard → sirf Actual Time × Rate (koi bonus nahi)

III

लागत निर्धारण

Cost Ascertainment

Q5

Theory — सैद्धान्तिक

Machine Hour Rate — अर्थ, उद्देश्य एवं गणना विधि

10 अंक

★★☆ 95% High

2023 ke actual paper mein Machine Hour Rate ka exact numerical aaya tha. 2026 mein theory ya numerical dono form mein aa sakta hai. MHR concept bahut scoring hai.

MHR Key Points

MHR = Total Annual Machine Cost ÷ Effective Machine Hours per Year

Include: Depreciation, Power, Repairs, Insurance, Oil/Grease, Rent (allocated), Supervisor salary (allocated)

Effective Hours = Total Hours × (1 - Idle time %)

Depreciation = (Cost - Scrap) ÷ Life (years) ÷ Annual Hours

Q6

Numerical — संख्यात्मक

Contract Costing — ठेका खाता एवं ठेकेदार खाता

10 अंक

★★★ 99% PAKKA

Contract Costing 2020 aur 2023 dono papers mein aaya — kabhi miss nahi hua. Is numerical ko properly solve karna seekhna mandatory hai. Accounts banana aata ho to 15-16 minutes mein pura ho jaata hai.

⚡ Contract A/c Steps

Debit side: Materials + Labour + Plant + Overheads + WIP b/d
Credit side: Materials returned + Plant closing value + WIP c/d + Profit to P&L

Notional Profit = Work Certified - Cost of work certified
Profit to P&L = 2/3 × Notional Profit × (Cash Received/Work Certified)

Work-in-Progress = Work certified + Uncertified work - Profit taken

IV

प्रक्रिया एवं परिचालन लागत

Process & Operating Costing

Q7

Theory — सैद्धान्तिक

Operating Costing — परिचालन लागत का अर्थ एवं उपयोग

10 अंक

★★★ 99% PAKKA

Operating Costing 2020 mein theory aur 2023 mein bus numerical ke roop mein aaya. 2026 mein theory part poochha ja sakta hai. Transport, Hospital, Hotel — teen industries yaad karo.

Operating Costing Key Points

Service industries mein use hoti hai — product nahi, service ki cost nikalte hain

Transport: Cost per Passenger-KM ya Cost per Tonne-KM

Hospital: Cost per Bed per Day, Cost per Patient

Hotel: Cost per Room per Day

Q8

Numerical — संख्यात्मक

Bus Operating Cost — प्रति यात्री-किमी लागत

10 अंक

★★★ 99% PAKKA

2023 ke actual SNPV paper mein exact bus costing numerical aaya tha. Is type ka question har saal aata hai. Formula seedha hai, ek baar samajh lo to koi bhi data solve ho jaayega.

⚡ Bus Costing Steps

Step 1: Total KM = Distance × 2 (round trip) × Trips/day × Days/month
Step 2: Passenger KM = Total KM × Capacity × Occupancy%
Step 3: Monthly Cost = Fixed costs + Variable costs (fuel etc.)
Step 4: Cost per Passenger-KM = Total Monthly Cost ÷ Passenger KM

Depreciation per month = (Bus Cost - Scrap) ÷ Life in months

V

लागत अभिलेख एवं विश्लेषण

Cost Records & Analysis

Q9

Theory — सैद्धान्तिक

BEP — सम-विच्छेद बिन्दु + P/V Ratio + Margin of Safety

10 अंक

★★★ 99% PAKKA

BEP theory 2020 aur 2023 dono papers mein aaya. Semester mein theory part mein definitions aur concepts poochhe jaate hain. Teen cheezein clearly samjhao: Contribution, P/V Ratio aur Margin of Safety.

BEP Key Definitions

Contribution = Selling Price − Variable Cost per unit

P/V Ratio = Contribution/Selling Price × 100 (higher = better)

BEP (units) = Fixed Cost ÷ Contribution per unit

Margin of Safety = Actual Sales − BEP Sales (safety cushion)

Angle of Incidence = Profit line aur Sales line ke beech ka angle — bada angle = zyada profit

Q10

Numerical — संख्यात्मक

BEP Calculation + Reconciliation Statement

10 अंक

★★★ 99% PAKKA

BEP numerical 2023 mein directly aaya tha. Reconciliation bhi 2020 mein tha. Ye dono ek saath ya alag aa sakte hain. BEP calculation mein 5-6 sub-parts hote hain — sab practice karo.

⚡ BEP All Formulas

P/V Ratio = (SP - VC)/SP × 100
BEP Units = Fixed Cost / Contribution per unit
BEP Amount = Fixed Cost / P/V Ratio
MOS = Actual Sales - BEP Sales
MOS% = MOS / Actual Sales × 100
Sales for target profit = (FC + Desired Profit) / Contribution
Profit at X units = (X - BEP units) × Contribution

✦ ✦ ✦

📊

Business Statistics — व्यावसायिक सांख्यिकी

COSC-10 · 70 Marks ESE · MCQ(10) + Short(20) + Long(40)

A

खण्ड-अ — MCQ एवं लघु उत्तर

Section A · 10+20 = 30 Marks

Q1

MCQ — 10 × 1 अंक

वस्तुनिष्ठ प्रश्न — Definitions & Concepts

10 अंक

★★★ 99% Confirm

MCQ mein definitions aur basic concepts poochhe jaate hain. In 10 topics se MCQ aayenge — sab yaad karo.

Most Likely MCQ Topics

Statistics definition — "Aggregate of facts affected by multiplicity of causes"

Primary vs Secondary data — Primary = khud collect, Secondary = already published

AM property — all values use hote hain, extreme values se affected

Median = arranged data ka middle value

Mode = most frequent value

Variance = SD² | SD = √Variance

r range = −1 to +1 | r=0 means no correlation

Regression lines = 2 hoti hain (x on y, y on x)

Laspeyre = base year quantity use karta hai

Fisher = √(Laspeyre × Paasche) — "Ideal" because passes both tests

B

खण्ड-ब — दीर्घ उत्तरीय प्रश्न

Section B · 4 × 10 = 40 Marks · One from each unit

Q3

Unit I — Numerical

Mean, Median, Mode — Frequency Distribution से

10 अंक

★★★ 99% PAKKA

2020 mein Arithmetic Mean aur 2023 mein Mean, Median, Mode teeno maange gaye. 2026 mein teeno ek saath maange ja sakte hain. Sample data:

Class	0-10	10-20	20-30	30-40	40-50	50-60
f	12	18	27	20	17	06

⚡ All Three Formulas

Mean (AM) = Σfm / Σf (m = class midpoint)
Median = L + [(N/2 - cf) / f] × h
Mode = L + [(f1-f0) / (2f1-f0-f2)] × h

L=lower limit, cf=cumulative frequency before, f=class frequency, h=class width

Q4

Unit II — Numerical

Quartile, Decile, Percentile + Standard Deviation + Skewness

10 अंক

★★★ 99% PAKKA

2023 mein Q1, Q3, D5, P50 sab ek saath maange gaye. 2020 mein Standard Deviation aaya. 2026 mein ye sab combine hokar aa sakte hain.

⚡ Position Formulas

Q1 = N/4 th value | Q3 = 3N/4 th value
D5 = 5N/10 = N/2 th value (= Median)
P50 = 50N/100 = N/2 th value (= Median bhi)

SD = √[Σf(m-x̄)² / Σf]
CV = (SD/Mean) × 100
Skewness (KP) = (Mean - Mode)/SD or 3(Mean-Median)/SD

Q5

Unit III — Numerical

Karl Pearson's Correlation + Regression Line

10 अंक

★★★ 99% PAKKA

2020 aur 2023 dono papers mein Karl Pearson's 'r' aaya — ye sabse repeat topic hai. Saath mein Regression line (x=150 pe y find karo) bhi maanga jaata hai.

⚡ Correlation Steps

Step 1: Table banao — x, y, x², y², xy columns
Step 2: Σx, Σy, Σx², Σy², Σxy nikalo
Step 3: r = [nΣxy - ΣxΣy] / √{[nΣx²-(Σx)²][nΣy²-(Σy)²]}

Regression y on x: y - ȳ = byx(x - x̄)
byx = r × (σy/σx) = [nΣxy-ΣxΣy] / [nΣx²-(Σx)²]

Q6

Unit IV — Numerical

Fisher's Ideal Index + Time Reversal Test

10 अंक

★★★ 99% PAKKA

2020 mein Fisher's Index exact numerical aaya tha. 2023 mein bhi Index Numbers aaye. Fisher ka numerical bahut scoring hai — ek baar method clear ho to 10/10 possible.

⚡ Fisher Index Steps

Laspeyre (L) = Σp1q0 / Σp0q0 × 100
Paasche (P) = Σp1q1 / Σp0q1 × 100
Fisher (F) = √(L × P)

Time Reversal Test: F01 × F10 = 1
→ F10 = √(Σp0q1/Σp1q1 × Σp0q0/Σp1q0) × 100
→ F01 × F10 = 1 prove karo ✓

✦

🏆 Last Minute Strategy

Agar exam kal hai aur time kam hai — sirf ye karo:

Cost Accounting: Contract Costing formula + Process Costing + BEP formulas + Bus Costing steps — teeno numericals ek baar solve karo.

Business Statistics: Mean/Median/Mode formulas + r formula + Fisher Index steps — teeno ek baar solve karo.

MCQ/Theory: Definitions ek baar read karo — yaad rahegi.

Formulas samajhna zaroori hai — data sirf practice ke liye hai. Koi bhi numbers aaye, method same rahega.