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Cost Accounting Book of 3rd Sem Mba

Cost Accounting Book of 3rd Sem Mba

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Cost Accounting Book of 3rd Sem Mba @ Bec Doms
Cost Accounting Book of 3rd Sem Mba @ Bec Doms

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Published by: Babasab Patil (Karrisatte) on May 03, 2012
Copyright:Attribution Non-commercial

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12/05/2012

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BSPATIL
1
CostAccounting
 
BSPATIL
2
SyllabusPaper3.3CostAccounting
Cost Accounting – Elements of Cost + Cost ConceptsAccounting and Control of Material Cost.Labour – Wage payment and incentive – Labour Cost Control – Labour Turnover.Overhead – Classification – Allocation, Appointment and Absorption of overheadProcess Costing – Process losses – inter-process profits.Standard costing – Variance analysisCost Ledgers- Reconciliation of cost and financial profits – Integral Accounting
 
BSPATIL
3
Contents
Lesson: 1 Introduction of Cost AccountingDefinition – Cost Concepts – Element of Cost – Installation of Costing SystemLesson: 2 Material CostNature – Purchasing Functions – Stores Control – Stock Levels – EOQ – Pricing orMaterial Issues ABC-Analysis Material houses.Lesson: 3 Labour CostNature – Wage Policy – Wage Payment methods – Incentive schemes, Leson turnmen.Lesson: 4 Overhead CostNature - Classification – Allocation – Apportionment of overhead cost – Absorptionof overhead: methods, Machine Hom Rate method.Lesson: 5 Job Costing and Batch Costing
 
Nature – features – Cost Sheet preparation – Utilities – Limitations.Lesson: 6 Contract CostingFeatures – Types or ContractLesson: 7 Process CostingSimple Process Costing – Process with Normal and abnormal causes – Inter processprofitLesson: 8 Standard Costing and Variance AnalysisDefinition – Uses and Limitations – Material Cost Variance – Labour Cost Variance –Overhead Cost Variance and Sales VarianceLesson: 9 Cost Ledger Accounting
 
Nature – Control Accounts and its Uses – Preparation of Cost Ledger AccountLesson: 10 Integral AccountingNature – Uses – Preparation of Integral AccountsLesson: 11 Reconciliation of Cost and Financial Accounts – Need for Reconciliation – Steps inreconciliation Preparation of Reconciliation Statement.

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