Skip to content

GGSIPU (BBA102) Cost Accounting – 2nd Semester

BBA.png

PLEASE SHARE This website with your FRIENDS, JUNIORS & SENIORS

 UNIT 1 Meaning and Scope of Accounting [Book Link] 
1Basic Cost Objectives and Scope of Cost AccountingVIEW
2Cost center and Cost unitsVIEW
3Difference between financial, cost and management accountingVIEW
4Cost classification and Elements of costVIEW
 Materials Control: 
5Materials Control: MeaningVIEW
6Steps in Materials ControlVIEW
7Materials And InventoryVIEW
 Techniques of Material/Inventory Control: 
8EOQVIEW
9FSNDVIEW
10ABCVIEW
11Stock LevelsVIEW
12JIT, VEDVIEW
 Valuation of Inventory: 
13FIFOVIEW
14LIFOVIEW
15Weighted AverageVIEW

Case Studies

VIEW

 UNIT 2 Labour Cost [Book Link] 
1Attendance and Payroll ProceduresVIEW
2Overtime, idle time and incentivesVIEW
3Direct and Indirect laborVIEW
4Remuneration systems and incentives schemeVIEW
 Overhead: Functional Analysis 
5Factory Functional AnalysisVIEW
6Administration, Selling, Distribution, Research and Development  Functional AnalysisVIEW
7Fixed, variable, Semi Variable and Step CostVIEW
8Factory overheads, Administration overheadsVIEW
9Selling and Distribution OverheadsVIEW

Case Studies

VIEW

 UNIT 3 Cost Sheet [Book Link] 
1Preparation of Cost Sheet (Simple Problem)VIEW
 Process Costing: 
2Meaning and Computation of Normal ProfitsVIEW
3Meaning and Computation of abnormal effectivesVIEW
4Meaning and Computation of abnormal lossVIEW

Case Studies

VIEW

 UNIT 4 Contract Costing [Book Link 
1Contract Costing : Meaning, TypesVIEW
2Job and Batch CostingVIEW
3Preparation of Contract accounts, escalation clause, Calculation of work in progressVIEW
 Accounting for Material: 
4Accounting for plant used in contractVIEW
5Contract Profit and Loss AccountVIEW
6Operating CostingVIEW
Advertisements
Advertisements
Advertisements

1 Comment »

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: