Cost Accounting Book B.Com 3rd Semester

Syllabus

UG0202-ABS-63T-201: Cost Accounting

UNIT-I

Introduction: Meaning and Definition of Cost, Cost Centre, Costing, Cost Accounting and Accountancy, Objectives, Significance and Limitations of Cost Accounting. Systems, Methods and Techniques of Cost Accounting. Distinction between Financial and Cost Accounting, Material Purchasing and Storing. Valuation and Issue of Material, Material Cost Control.

UNIT - II

Labour: Recording of Time and Wages, Methods of Remuneration, Incentive Plans. Allocation of Wages, Labour Turnover and Treatment of Idle Time and Overtime. Overhead: Meaning, Collection, Classification, Allocation, Apportionment and Absorption of Overhead. Unit Costing: Cost Sheet, Statement of Cost per Unit, Computation of Tender Price by Preparing Statement of Cost.

UNIT - III

Job Costing and Contract Costing: Cost-Plus Contract, Escalation Clause, Work in Progress, Profit on Completed, Incomplete and Contracts Nearer to Completion. Operating Costing: Meaning and Objectives. Preparation of Statement of Operating Cost only Related to Transportation for Passengers and Goods only.

UNIT-IV

Marginal Costing: Meaning, Concept, Significance and Limitations of Marginal Costing as well as BEP Analysis. CVP and BEP Analysis, Break Even Charts (Excluding Stock Valuation under Marginal Costing and Absorption Costing and Advanced Problems Related to Managerial Decisions). Standard Costing: Meaning, Concept, Significance and Limitations of Standard Costing. Setting Standards and Computation of Material and Labour Variances only.

Note: The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.

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UG0202-ABS-63T-201: ykxr ys[kkadu

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bdkbZ& II

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bdkbZ& III

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bdkbZ& IV

lhekar ykxr fof/k& vFkZ] vo/kkj.kk] egRo rFkk lhekar ykxr dh lhek,a rFkk BEP fo'ys"k.kA CVP ,oa BEP fo'ys"k.k] le&foPNsn pkVZ ¼lhekar ykxr ,oa vo'kks"k.k ykxr ds varxZr Lda/k ewY;kadu rFkk çca/kdh; fu.kZ;ksa ls lacaf/kr mPp leL;kvksa dks NksM+dj½A ekud ykxr& ekud ykxr dk vFkZ] vo/kkj.kk] egRo ,oa lhek,¡A dsoy ekud fu/kkZfjr djuk rFkk lkexzh ,oa Je fopj.k dh x.kuk djukA