| 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 3 Cost Ascertainment: | ||
| 1 | Unit costing | VIEW |
| 2 | Operating costing | 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 |
| UNIT 5 | ||
| 1 | Cost Records: Integral and Non-integral system | VIEW |
| 2 | Reconciliation of cost and financial accounts | VIEW |
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