BCOM201 Cost Accounting GGSIPU B.COM 3rd Sem Notes

Unit 1 [Book]  
Concept and Nature of Cost Accounting VIEW
Concept and Significance of Cost and Costing, Cost Classification, Costing System, Cost unit, Cost Center VIEW
Preparation of Cost Sheet for Manufacturing and Service sector VIEW
Material Cost-Direct and Indirect material, Valuation of Materials VIEW
Inventory Control: VIEW
Just in Time (JIT) VIEW
Kanban VIEW
Kaizen VIEW
Economic Order Quantity (EOQ) VIEW
Unit 2 [Book]  
Employee Cost and Overheads, Meaning and Classification of employee cost, Time and Piece Rate plans, Profit sharing, Employee Productivity and Cost VIEW
Labor Cost Control Techniques, Remuneration and Incentive schemes VIEW
Definition, Classification, Treatment of Production, Administration and Selling & Distribution Overheads VIEW
Treatment of Over & Under Absorption of Overheads VIEW
Treatment of Research & Development cost VIEW
Unit 3 [Book]  
Job Costing VIEW
Batch Costing VIEW
Process Costing VIEW
Differences between Job Costing, Batch Costing, Process costing VIEW
Determination of Cost in Process Costing VIEW
Normal and Abnormal Loss and Gain VIEW
Inter Process Costing and Profit Ascertainment VIEW
Unit 4 [Book]  
Methods of Cost Determination in Contract Costing, Escalation clause and Cost-Plus Contract VIEW
Meaning and Scope of Service Costing, Factors in Ascertaining Service Cost VIEW
Concept, Significance and Salient features of ABC, Stages and Flow of Costs in ABC, Application of ABC in a Manufacturing Organization and Service industry VIEW

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