CCSU(B.COM) C-202 Cost Accounting

	UNIT 1 Introduction:
1	Nature and Scope of cost accounting	VIEW
2	Cost concepts and classification	VIEW
3	Methods and Techniques of cost accounting	VIEW
4	Installation of costing system	VIEW
5	Concept of cost audit	VIEW

	UNIT 2 Basics of Material, Labour and Overhead cost:
1	Concept of Material	VIEW
2	Pricing of Material issues	VIEW
3	Treatment of Material Losses	VIEW
4	Labour Turnover	VIEW
5	Idle time and overtime	VIEW
6	Methods of wage payment-time and piece rates	VIEW
7	Classification and Departmentalization of overhead	VIEW
8	Absorption of overheads	VIEW
9	Determination of overhead rates	VIEW
10	Machine hour rate	VIEW

	UNIT 4
1	Job, Batch costing	VIEW
2	Contract costing	VIEW
3	Process costing including inter-process profit	VIEW
4	Joint and By product Costing	VIEW