UNIT 1 Introduction [Book Link] | ||
1 | Objectives of Cost Accounting | VIEW |
2 | Elements of cost | VIEW |
3 | Cost sheet | VIEW |
4 | Importance of cost accounting | VIEW |
5 | Types of costing | VIEW |
6 | Installation of costing system | VIEW |
7 | Difference between cost accounting and financial accounting | VIEW |
Material Control | ||
8 | Meaning and Objectives of material control | VIEW |
9 | Material purchase procedure | VIEW |
10 | Fixation of inventory levels; EOQ | VIEW |
11 | Minimum level, Maximum level, Danger level | VIEW |
12 | Methods of valuing Material issues | VIEW |
UNIT 2 [Book Link] | ||
1 | Labour cost control and its importance | VIEW |
2 | Methods of time keeping and Time booking | VIEW |
3 | Treatment and control of labor turnover, Idle time, Overtime | VIEW |
System of wage payment: | ||
5 | Time wage system, Piece wage system | VIEW |
6 | Balance or debt Method | VIEW |
7 | Overhead: Classification | VIEW |
8 | Allocation and apportionment of overhead including machine hour rate | VIEW |
9 | Methods of costing: Job, Batch | VIEW |
10 | Contract costing | VIEW |
11 | Process costing fundamental | VIEW |
12 | Process losses & Gains | VIEW |
UNIT 3 Management Accounting [Book Link] | ||
1 | Meaning and nature, Scope of Management Accounting | VIEW |
2 | Objectives and Functions of Management Accounting | VIEW |
3 | Marginal costing and profit planning | VIEW |
4 | Responsibility Accounting- Types of responsibility centers | VIEW |
5 | Performance evaluation criteria | VIEW |
6 | Responsibility reporting | VIEW |
7 | Budgeting | VIEW |
8 | Role of budgets and budgeting in organizations | VIEW |
9 | Budgeting Process | VIEW |
10 | Operational and Financial budgeting | VIEW |
UNIT 4 [Book Link] | ||
1 | Nature and types of financial statements | VIEW |
2 | Techniques of financial statement analysis | VIEW |
3 | Ration analysis | VIEW |
4 | Fund flow and cash flow analysis | VIEW |
5 | Techniques in performance measurement | VIEW |
6 | Management accounting information for activity and process decisions | VIEW |
7 | Basic capital budgeting techniques | VIEW |
Please update notes of IIT and Disaster Management of 3 semestor