(I) ३० एकाई वस्तु उत्पादन गर्न ३ घण्टा समय लाग्छ। एक जना कामदारले एक महिनामा ५०० एकाई वस्तु उत्पादन गर्दछ। प्रतिघण्टा ज्याला दर रु. ६०० रहेको छ। The time allowed to produce 30 units of output is 3…

(I) Monthly Wages of a Worker

Given:

• Time to produce 30 units = 3 hours
• Monthly production by a worker = 500 units
• Wage rate per hour = Rs. 600

Step 1: Calculate time taken to produce 1 unit. $$\text{Time per unit}=\frac{3\text{ hours}}{30\text{ units}}=0.1\text{ hours/unit}$$

Step 2: Calculate total time taken to produce 500 units. $$\text{Total time}=0.1\text{ hours/unit}\times 500\text{ units}=50\text{ hours}$$

Step 3: Calculate monthly wages. $$\text{Monthly wages}=50\text{ hours}\times Rs.600/\text{hour}=\text{Rs. 30,000}$$

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(II) Reconciliation Statement of Financial Accounting and Cost Accounting

Given:

1. Profit as per financial accounting = Rs. 80,000
2. Office expenses over-recorded in financial accounting = Rs. 15,000
3. Depreciation over-recorded in cost accounting = Rs. 5,000
4. Income tax payment recorded only in financial accounting = Rs. 6,000

Step 1: Adjust for office expenses (add back to financial profit since they were over-recorded). $$\text{Adjusted profit}=Rs.80,000+Rs.15,000=Rs.95,000$$

Step 2: Adjust for depreciation (subtract Rs. 5,000 since cost accounting over-recorded it). $$\text{Adjusted profit}=Rs.95,000-Rs.5,000=Rs.90,000$$

Step 3: Adjust for income tax (subtract since it is not part of cost accounting). $$\text{Profit as per cost accounting}=Rs.90,000-Rs.6,000=\text{Rs. 84,000}$$

Reconciliation Statement: