BBA102 Cost Accounting

Unit 1 [Book]
Basic Cost Objectives and Scope of Cost Accounting	VIEW
Cost Center and Cost Units	VIEW
Difference between Financial, Cost and Management Accounting	VIEW
Cost Classification and Elements of cost	VIEW
Materials Control:
Materials Control Meaning	VIEW
Steps in Materials Control	VIEW
Materials And Inventory	VIEW
Techniques of Material/Inventory Control:
EOQ	VIEW
FSND	VIEW
ABC	VIEW
Stock Levels	VIEW
JIT	VIEW
VED	VIEW
Valuation of Inventory:
FIFO	VIEW
LIFO	VIEW
Weighted Average	VIEW

Unit 2 Labour Cost [Book]
Labour Cost	VIEW
Attendance and Payroll Procedures	VIEW
Overtime, Idle Time and Incentives	VIEW
Direct and Indirect Labor	VIEW
Remuneration Systems and Incentives scheme	VIEW
Overhead: Functional Analysis
Factory Functional Analysis	VIEW
Administration, Selling, Distribution, Research and Development Functional Analysis	VIEW
Fixed, Variable, Semi Variable and Step Cost	VIEW
Factory Overheads, Administration Overheads	VIEW
Selling Overheads and Distribution Overheads	VIEW
Overhead Rate	VIEW
Machine Rate	VIEW
Under absorption & Over absorption	VIEW

Unit 3 Cost Sheet [Book]
Preparation of Cost Sheet (Simple Problem)	VIEW
Process Costing	VIEW
Meaning and Computation of Normal Profits	VIEW
Meaning and Computation of abnormal effectives	VIEW
Meaning and Computation of abnormal loss	VIEW

Unit 4 Contract Costing [Book]
Contract Costing Meaning, Types	VIEW
Job Costing	VIEW
Batch Costing	VIEW
Preparation of Contract accounts, Escalation clause, Calculation of work in progress	VIEW
Accounting for Material	VIEW
Accounting for Plant used in Contract	VIEW
Contract Profit and Loss Account	VIEW
Balance Sheet	VIEW
Operating Costing	VIEW

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