Cost Accounting

Syllabus

Paper I: Cost Accounting

Unit-I

Definition, Nature, Scope, Significance and Function of Cost Accounting, Cost Centre, Costs and its Elements, System of Ascertainment of Cost, Control of Materials, Labour and Overhead, Allocation, Apportionment and Absorption of Overheads. 

Unit-II

Output or Unit Costing, (Calculation of Tender, Quotation and Estimated Price), Contract and Job Costing, Process Cost Accounting.

Unit-III

Reconciliation of Cost and Financial Accounts, Service Costing, Budgetary Control.

Unit-IV

Marginal Costing, Standard Costing.