Unit 1 Meaning and Scope of Accounting {Book} | ||
1 | Basic Cost Objectives and Scope of Cost Accounting | VIEW |
2 | Cost center and Cost units | VIEW |
3 | Difference between financial, Cost and Management accounting | VIEW |
4 | Cost classification and Elements of cost | VIEW |
Materials Control: | ||
5 | Materials Control: Meaning | VIEW |
6 | Steps in Materials Control | VIEW |
7 | Materials And Inventory | VIEW |
Techniques of Material/Inventory Control: | ||
8 | EOQ | VIEW |
9 | FSND | VIEW |
10 | ABC | VIEW |
11 | Stock Levels | VIEW |
12 | JIT, VED | VIEW |
Valuation of Inventory: | ||
13 | FIFO | VIEW |
14 | LIFO | VIEW |
15 | Weighted Average | VIEW |
Unit 2 Labour Cost {Book} | ||
1 | Attendance and Payroll Procedures | VIEW |
2 | Overtime, idle time and incentives | VIEW |
3 | Direct and Indirect labor | VIEW |
4 | Remuneration systems and incentives scheme | VIEW |
Overhead: Functional Analysis | ||
5 | Factory Functional Analysis | VIEW |
6 | Administration, Selling, Distribution, Research and Development Functional Analysis | VIEW |
7 | Fixed, variable, Semi Variable and Step Cost | VIEW |
8 | Factory overheads, Administration overheads | VIEW |
9 | Selling and Distribution Overheads | VIEW |
Unit 3 Cost Sheet {Book} | ||
1 | Preparation of Cost Sheet (Simple Problem) | VIEW |
Process Costing | ||
2 | Meaning and Computation of Normal Profits | VIEW |
3 | Meaning and Computation of abnormal effectives | VIEW |
4 | Meaning and Computation of abnormal loss | VIEW |
Unit 4 Contract Costing {Book} | ||
1 | Contract Costing : Meaning, Types | VIEW |
2 | Job and Batch Costing | VIEW |
3 | Preparation of Contract accounts, escalation clause, Calculation of work in progress | VIEW |
Accounting for Material: | ||
4 | Accounting for plant used in contract | VIEW |
5 | Contract Profit and Loss Account | VIEW |
6 | Operating Costing | VIEW |
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