BCOC-138 IGNOU Guess Paper 2026-27
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Syllabus & Overview
Block‑1: Basic Concepts
Key topics: definition of cost, cost behaviour, cost classification. Past papers emphasize questions on direct vs indirect costs and variable vs fixed costs.
Block‑2: Material and Labour
Focus on calculation of material cost, labour cost, and conversion cost. High‑scoring questions often involve standard cost calculation and variance analysis.
Block‑3: Overheads
Important concepts include manufacturing overhead, overhead absorption, and overhead variance. Previous papers show a 30% weightage on overhead allocation problems.
Block‑4: Methods of Costing
Study costing methods like job costing, process costing, and activity‑based costing. Candidates should solve sample problems to master cost per unit calculations.
Exam Pattern & Time Management
The 3‑hour exam contains 4 multiple‑choice and 6 descriptive questions. Allocate 45 minutes to each descriptive section and 10 minutes for quick calculations.
FAQs
- Q: Can I use calculators? A: Yes, a basic calculator is allowed for numerical calculations.
- Q: Are there any compulsory topics? A: All four blocks are compulsory, with emphasis on overheads and costing methods.
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