(প্রথম প্রথম অনেকগুলো (কতগুলো জানি না) পোস্ট কেবল কপি পেস্ট হবে। কোনো জনাব মাইন্ড করবেন না। এবং কেউ বাকা চোখেও তাকাবেন না, অনুরোধ লাগে, কারণ যথাস্থানে কৃতজ্ঞতা স্বীকার করা হইবেক। )
জব কস্টিং এবং কন্ট্রাক্ট কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)
নিচের জবাবটা নেয়া হয়েছে এই লিংক থেকে
Following are four points which shows as basis of difference between job costing and contract costing:-
1st Point : Area of Work
→ Contract costing is used for calculating the cost in very big work like making of 10 floors building or making of bridge.
2nd Point : Period
→ In job costing, we take that job which can finish within short period.
→ In contract costing, we include that contracts which can finish within one year or more than one year.
3rd Point : Account
→ In job costing, we make job account for every job. In this account, we show different expenses which are paid for completing that job.
→ In contract costing, we open contract account for every contract. In this account, we show all expenses relating to contract and it also show work in progress in the form of work certified and work uncertified. Difference of credit and debit side of this account will show notional profit or loss.
4th Point : Transfer of Profit
→ If specific job is done and finished goods of this job are sold to customers, its all profit will transfer to profit and loss account.
→ In contract costing, we check, how much work is done and on the basis of work certified, we calculate the proportion of notional profit which is transferred to profit and loss account.
এছাড়া নিচের লিংকটাও দেখা যেতে পারে:
জব কস্টিং এবং কন্ট্রাক্ট কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)
নিচের জবাবটা নেয়া হয়েছে এই লিংক থেকে
Job costing and contract costing both are the methods of costing and used when we receive specific order for performing any work. But after this, there are many differences between job costing and contract costing which we are explaining in four points.
1st Point : Area of Work
→ Job costing is used for calculating cost in very small work like making of specific type of product. For instance, if you receive the order of making 10 chairs, you will used job cost in this specific work instead of using contract costing system.
→ Contract costing is used for calculating the cost in very big work like making of 10 floors building or making of bridge.
2nd Point : Period
→ In job costing, we take that job which can finish within short period.
→ In contract costing, we include that contracts which can finish within one year or more than one year.
3rd Point : Account
→ In job costing, we make job account for every job. In this account, we show different expenses which are paid for completing that job.
→ In contract costing, we open contract account for every contract. In this account, we show all expenses relating to contract and it also show work in progress in the form of work certified and work uncertified. Difference of credit and debit side of this account will show notional profit or loss.
4th Point : Transfer of Profit
→ If specific job is done and finished goods of this job are sold to customers, its all profit will transfer to profit and loss account.
→ In contract costing, we check, how much work is done and on the basis of work certified, we calculate the proportion of notional profit which is transferred to profit and loss account.
এছাড়া নিচের লিংকটাও দেখা যেতে পারে:
Differences Between Job And Contract Costing
কোন মন্তব্য নেই:
একটি মন্তব্য পোস্ট করুন