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Cost of Labour (UNIT I) || Costing & Taxation || Most Expected Questions for 2026 Semester III H. S. Examination || Sanjay Agarwala || PART-III || WBCHSE ||

Cost of Labour (UNIT I) || Costing & Taxation || Most Expected Questions for 2026 Semester III H. S. Examination || Sanjay Agarwala || PART-III || WBCHSE ||

C. Assertion-Reason Analysis MCQs

Q. 1. Assertion (A): A Daily Time Sheet is generally more suitable when a worker performs several jobs of relatively short duration during a day.
Reason (R): It records the time spent by a worker on different jobs on a daily basis.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 2. Assertion (A): In the Time Keeping System, the entry and exit times of workers in the factory are accurately recorded in the Attendance Register.
Reason (R): The Time Keeping System is especially useful when workers are paid on a Time Rate basis.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 3. Assertion (A): A Weekly Time Sheet can reduce the amount of paperwork compared with a Daily Time Sheet.
Reason (R): Under a Weekly Time Sheet, the worker's time for jobs performed during the week is recorded on one sheet instead of preparing a separate sheet every day.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 4. Assertion (A): A Weekly Time Sheet may be suitable where workers generally handle a limited number of jobs during a week.
Reason (R): The Weekly Time Sheet records the distribution of a worker's time over the jobs performed during the week.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 5. Assertion (A): The record of how long a worker was engaged in work after entering the factory is called Time Booking.
Reason (R): The purpose of Time Booking is to determine the time a worker spends on each task for calculating wages, bonuses and various allowances.
(A) Assertion (A) and Reason (R) both are correct, and Reason is the correct explanation of Assertion.
(B) Assertion (A) and Reason (R) both are true, but Reason is not the correct explanation of Assertion.
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 6. Assertion (A): A Job Card can be used to determine the labour time relating to a particular job.
Reason (R): A Job Card contains information relating to the work performed and the time spent on the job.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 7. Assertion (A): A Job Card is useful for charging labour cost to individual jobs.
Reason (R): It provides a record of the time spent by a worker on a specified job.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 8. Assertion (A): Time Keeping is done to maintain discipline in attendance.
Reason (R): If there is no Time Keeping System, it may lead to dissatisfaction among responsible employees.
(A) Assertion (A) and Reason (R) both are correct, and Reason is the correct explanation of Assertion.
(B) Assertion (A) and Reason (R) both are true, but Reason is not the correct explanation of Assertion.
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 9. Assertion (A): A Combined Time and Job Card can serve both time-recording and job-recording purposes.
Reason (R): It combines information relating to the worker's attendance time with information relating to the time spent on particular jobs.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 10. Assertion (A): Time Booking is important for comparing the actual time spent on a job with the time allowed for that job.
Reason (R): Such comparison can provide information about the utilisation of labour time.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 11. Assertion (A): It is possible to measure workers’ efficiency through Time Booking.
Reason (R): Efficiency is determined by comparing the standard time with the actual time spent by workers on the job.
(A) Assertion (A) and Reason (R) both are correct, and Reason is the correct explanation of Assertion.
(B) Assertion (A) and Reason (R) both are true, but Reason is not the correct explanation of Assertion.
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 12. Assertion (A): Time Booking can help in determining the labour cost of a particular process or job.
Reason (R): Time Booking identifies how the worker's time has been distributed among different jobs or operations.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 13. Assertion (A): Reconciliation between Time Keeping and Time Booking records is useful in labour cost control.
Reason (R): It helps explain the difference between the total attendance time and the time charged to jobs.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 14. Assertion (A): Idle time can be caused by natural events such as earthquakes, floods and fire.
Reason (R): Controllable idle time can be managed through administrative measures.
(A) Assertion (A) and Reason (R) both are correct, and Reason is the correct explanation of Assertion.
(B) Assertion (A) and Reason (R) both are true, but Reason is not the correct explanation of Assertion.
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 15. Assertion (A): A Time Recording Clock is particularly useful where a large number of workers need to have their attendance recorded systematically.
Reason (R): Mechanical recording can make the process of recording arrival and departure time more systematic.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 16. Assertion (A): Manual Time Keeping may involve greater dependence on the person recording attendance.
Reason (R): Manual recording does not necessarily require an automatic time-recording device.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 17. Assertion (A): A good Time Keeping System should make it difficult for workers to manipulate attendance records.
Reason (R): Reliable attendance records are necessary for proper control over labour time.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 18. Assertion (A): A good Time Keeping System should be economical as well as accurate.
Reason (R): The system should provide reliable attendance information without imposing unnecessary operating costs.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 19. Assertion (A): The work of accurately recording the entry and exit time of workers at the factory gate is called Time Booking.
Reason (R): In Time Booking, the provisions of the Indian Factories Act are followed.
(A) Assertion (A) and Reason (R) both are correct, and Reason is the correct explanation of Assertion.
(B) Assertion (A) and Reason (R) both are true, but Reason is not the correct explanation of Assertion.
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 20. Assertion (A): Idle time may arise because workers are ready to work but the necessary materials are not available.
Reason (R): A shortage of materials can prevent workers from performing their assigned productive work.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 21. Assertion (A): Machine breakdown may result in idle time of workers.
Reason (R): Workers dependent on the affected machine may be unable to continue productive work during the breakdown.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 22. Assertion (A): Proper production planning can help reduce idle time.
Reason (R): Effective planning can reduce unnecessary waiting for materials, instructions and production orders.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 23. Assertion (A): Idle time may arise because of a delay in providing necessary tools or equipment.
Reason (R): A worker cannot perform the assigned operation efficiently if the essential tools or equipment required for the operation are unavailable.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 24. Assertion (A): A sudden natural calamity can result in abnormal idle time.
Reason (R): Natural calamities are generally not part of the normal routine operating conditions of a factory.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 25. Assertion (A): The Daily Time Sheet method may involve considerable clerical work when used for a large number of workers.
Reason (R): A separate daily record has to be maintained and processed for each worker.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 26. Assertion (A): A Weekly Time Sheet may have a higher risk of loss or damage than a daily record if it remains with the worker for the entire week.
Reason (R): The same sheet is retained for recording work over several days instead of being submitted every day.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 27. Assertion (A): According to the Indian Factories Act, when a worker works more than 9 hours a day and more than 50 hours a week, the extra time is called overtime.
Reason (R): According to the Indian Factories Act, a worker is paid double the rate for overtime work.
(A) Assertion (A) and Reason (R) both are correct, and Reason is the correct explanation of Assertion.
(B) Assertion (A) and Reason (R) both are true, but Reason is not the correct explanation of Assertion.
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 28. Assertion (A): The attendance register alone cannot show how a worker's total factory time was distributed among different jobs.
Reason (R): Attendance records mainly show the worker's presence, whereas job-related records provide information about time spent on individual jobs.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 29. Assertion (A): Time Booking records should be properly authorised before they are used for labour cost allocation.
Reason (R): Proper authorisation helps ensure that the time recorded against jobs is genuine and properly approved.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 30. Assertion (A): The difference between attendance time and time booked to jobs should normally be investigated.
Reason (R): Such a difference may indicate idle time or time spent on activities not charged directly to jobs.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 31. Assertion (A): The token method of Time Keeping can provide a physical indication of workers present in the factory.
Reason (R): Each worker is generally allotted a token or identification device that is placed in the appropriate position when entering or leaving the factory.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 32. Assertion (A): A good Time Keeping System should be simple enough to operate without unnecessary complexity.
Reason (R): A complicated attendance system may increase administrative effort and operating difficulties.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 33. Assertion (A): A Time Keeping System should provide protection against proxy attendance.
Reason (R): Proxy attendance may result in inaccurate records of workers' actual attendance.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 34. Assertion (A): Time Booking is useful for determining the amount of time spent on productive and non-productive activities.
Reason (R): Time Booking can classify the worker's recorded time according to the jobs and other activities performed.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 35. Assertion (A): Time Booking information can assist management in identifying jobs that take unusually long time.
Reason (R): The recorded time for a job can be compared with the expected or standard time for that job.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 36. Assertion (A): Idle time caused by inadequate supply of work may be reduced through better production scheduling.
Reason (R): Proper scheduling helps ensure a continuous and planned flow of work to workers and departments.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 37. Assertion (A): Poor factory layout may contribute indirectly to loss of productive labour time.
Reason (R): Workers may spend additional time moving between workplaces or waiting for required facilities.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 38. Assertion (A): An unexpected shortage of electricity can cause workers to remain unproductive even though they are present at the factory.
Reason (R): Production may be interrupted when machinery dependent on electricity cannot operate.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 39. Assertion (A): Delay in receiving production instructions can create idle time even when workers and machinery are available.
Reason (R): Workers may have to wait until the necessary instructions are received before starting the assigned operation.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.

Q. 40. Assertion (A): Proper coordination between the stores and production departments can help reduce idle time caused by material shortages.
Reason (R): Timely availability of required materials enables workers to continue their assigned production activities.
(A) Assertion (A) and Reason (R) both are correct, and Reason (R) is the correct explanation of Assertion (A).
(B) Assertion (A) and Reason (R) both are true, but Reason (R) is not the correct explanation of Assertion (A).
(C) Assertion (A) and Reason (R) both are incorrect.
(D) Assertion (A) is incorrect, but Reason (R) is correct.


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