Cost Accounting

Prof. Velmurugan. R

ISBN-9789351633921


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Syllabus
 
COST ACCOUNTING
 
Unit-I: Nature and Scope of Cost Accounting
Cost Accounting: Nature and Scope – Objective, Advantages and Limitations – Financial vs. Cost Accounting, Cost System: Types of Costing and Cost Classification – Cost Sheet and Tenders.
 
Unit-II: Materials Purchase and Control
Purchase Department and its Objectives – Purchase Procedure – Classification and Codification of Material Control: Levels of Stock and EOQ.
 
Unit-III: Methods of Pricing of Material Issues
Cost Price Method: FIFO, LIFO, Average Price Methods: Simple and Weighted Average Price Methods.
 
Unit-IV: Labour Cost Control
Labour Turnover: Causes, Methods of Measurement and Reduction of Labour Turnover – Idle and Over Time – Remuneration and Inventives: Time and Piece Rate System – Premium Bonus System – Halsey, Rowan.
 
Unit-V: Overheads
Classification of Overhead Costs – Departmentalization of Overheads – Allocation Absorption and Apportion of Overhead Costs – Primary and Secondary Distribution of Overheads – Computation of Machine Hour Rate.
 
(Weightage of Marks, Problems 80%, Theory 20%)
TU2015/BBA/6/04
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