Course Coverage Plan

Cost Accounting B.Com. 2nd Year

S.No. Topic L Suggested Reading
Unit I
L1, L2 Syllabus Discussion, Basic concept of Cost 1 M.N. Arora
Accounting
L3 Nature and Scope of Cost Accounting 1 M.N. Arora
L4 Cost Concepts and Classifications 1 M.N. Arora
L5 Methods and Techniques of Costing 1 M.N. Arora
L6 Installation of Costing System AND Cost 1 M.N. Arora
Audit
L7 Online Assignment on Unit-I 1 M.N. Arora
Unit-II
L8 ,L9 Meaning and Definition of Material, 2 M.N. Arora
Classification, Objectives. Material Losses-
Meaning and calculation
L10, L11 Methods of Pricing Material:- FIFO, LIFO, 2 M.N. Arora
Simple Average Method and Weighted
average Method
L12,L13 Methods of Pricing Material: Standard Price 2 M.N.Arora
and Base Stock Method
L14 Labour Cost:- Types and Calculation of 1 M.N. Arora
Labour Remuneration
L15, L16 Halsey Plan and Rowan Plan 2 M.N. Arora
L17 Meaning and classifications of overheads, 1 M.N. Arora
Allocation and Apportionment
L18, L19 Absorption of Factory overheads 2 M.N. Arora
L20 Absorption of Administrative and Selling 1 M.N. Arora
and Distribution Overhead,
L21 Online assessment on Unit 2
Unit III
L22 Unit Costing- Preparation of Cost Sheet 1 Maheshwari S.N.
L23 Cost Sheet – Price quotation and 1 Maheshwari S.N.
calculation of selling price
L24, L25 Cost Sheet – Question Solving 2 Maheshwari S.N.
L26, L27 Operating costing:- 2 Maheshwari S.N.
L28 Problems of Cost Sheet and online 1 Maheshwari S.N.
assignment on Unit 3
Unit IV
L29 Job Costing: Objectives and Procedure 1 Maheshwari S.N.
L30 Job Costing Prctical question 1 Maheshwari S.N.
L31 Contract Costing- Features and Procedure 1 Maheshwari S.N.
L32, L33 Profit on Uncompleted Contracts and Cost 2 Maheshwari S.N.
 Plus Contracts
L 34 Process Costing: Procedure 1 Maheshwari S.N.
L35 Inter Process Profit 1 Maheshwari S.N.
L36 Joint and By Product 1 Maheshwari S.N.
L37 Online assignment on Unit 4 1 Maheshwari S.N.
Unit V
L38 Cost Records: Integral and Non Integral 1 Maheshwari S.N.
System
L39 Reconciliation of Cost and Finanical 1 Maheshwari S.N.
Accounts
L40 Online assessment of Unit V 1 Maheshwari S.N.
Suggested Books

1. M. N. Arora- Cost and Management Accounting

2. Maheshwari S. N.- Advance Problem and Solutions in Cost Accounting
3. Gupta S. P. – Management Accounting

Faculty Name & Signature –

Dr. Sudhendu Giri