WBBSE-XII SERIES
Costing-and-taxation

Cost Accounting Basics

6 previous year questions.

Volume: 6 Ques
Yield: Medium

High-Yield Trend

6
2026

Chapter Questions
6 MCQs

01
PYQ 2026
medium
costing-and-taxation ID: wbbse-xi

Costing is mainly concerned with _ _ _ _

1
Calculation of profit
2
Determination of cost of production
3
Preparation of balance sheet
4
Recording financial transactions
02
PYQ 2026
medium
costing-and-taxation ID: wbbse-xi

Fixed cost is a cost that _ _ _ _

1
Changes with production level
2
Remains constant within a certain range
3
Depends on sales only
4
Varies every month
03
PYQ 2026
medium
costing-and-taxation ID: wbbse-xi

GST stands for _ _ _ _

1
General Sales Tax
2
Goods and Service Tax
3
Goods and Services Tax
4
Government Service Tax
04
PYQ 2026
medium
costing-and-taxation ID: wbbse-xi
Income tax is a _ _ _ _
1
Direct tax
2
Indirect tax
3
Service tax
4
Excise duty
05
PYQ 2026
medium
costing-and-taxation ID: wbbse-xi
Define cost. Explain the elements of cost with examples.
06
PYQ 2026
medium
costing-and-taxation ID: wbbse-xi
Which of the following is a direct cost?
1
Factory rent
2
Office salary
3
Direct labour
4
Advertisement

About Cost Accounting Basics - WBBSE-XII

Cost Accounting Basics is a vital chapter for WBBSE-XII aspirants. Mastering the concepts covered in this chapter is essential for securing a top rank.

By rigorously practicing the previous year questions associated with this chapter, you can identify high-yield topics, understand the examiner's perspective, and boost your confidence during the actual exam.

Frequently Asked Questions

Why focus on Cost Accounting Basics PYQs?

Analyzing PYQs for this specific chapter reveals the most frequently tested concepts and the typical complexity of questions, allowing you to tailor your study plan efficiently.

How to best use this analysis?

Review the topic breakdown to see which sub-topics within Cost Accounting Basics carry the most weight. Then, tackle the questions iteratively to solidify your understanding.