Cost Accounting Syllabus For B.Com. IIIrd Semester of Kumaun University, Nainital.

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting.
• Unit II : Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit III : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover.
• Unit IV : Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.
• Unit V : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit VI : Process Costing : Preparation of Process Accounts; Treatment of Normal and
• Abnormal Wastage; Treatment of Joint Product and By-product. Unit VII : Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

Cost Accounting Contents :-

1. Cost Accounting : An Introduction
2. Cost : Elements, Concepts And Classification (As Per Cas-1)
3. Material Cost Accounting (Including Material Purchase And Issue Pricing)
4. Material/Inventory Cost Control : Concept And Techniques (Including Treatment Of Material Losses)
5. Labour Cost Accounting : Labour Cost Control Procedure, Labour Turnover, Idle Time And Overtime (In The Context Of Cas-7)
6. Methods Of Wage Payment : Time Rates, Piece Rates And Incentive Schemes
7. Accounting For Overheads : Collection And Classification
8. Overheads : Allocation, Apportionment (Departmentalisation) And Absorption (In The Context Of Cas-3)
9. Machine Hour Rate Method
10. Unit Or Output Costing-I (Cost Sheet, Cost Statement And Production Account)
11. Unit Or Output Costing-Ii (Calculation Of Estimates, Tender And Quotation Price)
12. Contract Costing (Including Accounting Standard-7)
13. Job And Batch Costing
14. Process Costing (Including Joint Products And By-Products)
15. Reconciliation Of Cost And Financial Accounts
16. Operating Costing
17. Cost Audit
18. Introduction Of Cost Accounting Standards In India

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लागत लेखांकन (Cost Accounting) Syllabus For B.Com. IIIrd of Various Universities of Uttar Pradesh

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit II : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover. Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.

• Unit III : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit IV : Process Costing : Preparation of Process Accounts; Treatment of Normal and Abnormal Wastage; Treatment of Joint Product and By-product; Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.  Deen Dayal Upadhyaya Gorakhpur University, Gorakhpur

Deen Dayal Upadhyaya Gorakhpur University, Gorakhpur

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit II : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover. Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.

Cost Accounting II

• Unit I : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit II : Process Costing : Preparation of Process Accounts; Treatment of Normal and  Abnormal Wastage; Treatment of Joint Product and By-product; Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

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लागत लेखांकन (Cost Accounting) Syllabus For B.Com. Vth Semester of Binod Bihari Mahto Koyalanchal University (Under Choice Based Credit System)

• Unit I : Introduction : Meaning, Definition, Relevance, objectives and advantages, Differencebetween cost accounting and financial accounting. Classification of cost, cost unit, cost center, Elements of cost—Material, labour, Overheads Material : Inventory valuation and control Methods of Pricing of material issues—Material losses and their treatment.
• Unit II : Accounting for Labour Cost and Overheads: Classification, allocation, apportionment and absorption of overhead. Machine Hour Rate, unit costing : cost sheet. Statement of cost, Tender Price.
• Unit III : Contract and Job costing, Process costing : Operating Costing. Activity based costing.
• Unit IV : Cost-Volume-Profit Analysis, Reconciliation of cost Accounts with Financial Accounts, Cost Control, Cost Audit, and Cost Reduction.

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• Unit I Introduction : Meaning, Definition, Relevance, objectives and advantages, Difference between cost accounting and financial accounting. Classification of cost, cost unit, cost center, Elements of cost—Material, labour, Overheads Material : Inventory valuation and control Methods of Pricing of material issues—Material losses and their treatment.
• Unit II Accounting for Labour Cost and Overheads: Classification, allocation, apportionment and absorption of overhead. Machine Hour Rate, unit costing : cost sheet. Statement of cost, Tender Price.
• Unit III Contract and Job costing, Process costing : Operating Costing. Activity based costing.
• Unit IV Cost-Volume-Profit Analysis, Reconciliation of cost Accounts with Financial Accounts, Cost Control, Cost Audit, and Cost Reduction.

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Contents

1. Cost Accounting : An Introduction
2. Cost : Elements, Concepts And Classification (As Per Cas-1)
3. Material Cost Accounting (Including Material Purchase And Issue Pricing)
4. Material/Inventory Cost Control : Concept And Techniques (Including Treatment Of Material Losses)
5. Labour Cost Accounting Labour Turnover, Idle Time And Overtime (In The Context Of Cas-7)
6. Methods Of Wage Payment : Time Rates, Piece Rates And Incentive Schemes
7. Accounting For Overheads : Classification And Treatment
8. Overheads : Allocation, Apportionment (Departmentalisation) And Absorption (In The Context Of Cas-3)
9. Machine Hour Rate Method
10. Unit Or Output Costing-I (Cost Sheet, Cost Statement And Production Account)
11. Unit Or Output Costing-Ii (Calculation Of Estimates, Tender And Quotation Price)
12. Contract Costing (Including As-7)
13. Job And Batch Costing
14. Process Costing (Including Joint Products And By-Products)
15. Process Costing : Inter-Process Profits
16. Process Costing : Equivalent Production
17. Reconciliation Of Cost And Financial Accounts
18. Operating Costing
19. Cost Audit
20. Cost Records
21. Cost Control Accounts : Non-Integrated And Integrated
22. Cost-Volume-Profit Analysis : Break-Even Point
23. Absorption Costing And Marginal Costing : Concept And Computation
24. Marginal Costing : As A Tool For Decision-Making
25. Budgeting And Budgetary Control
26. Standard Costing
27. Variance Analysis (I) (Material & Labour Variance)
28. Zero Base Budgeting
29. Performance Budgeting
30. Responsibility Accounting

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In this revised edition, several new Illustrations (solved) of real worth have been added and questions graded. All the chapters have been closely screened and revised to make the book utility-oriented in a larger measure.

Chapter on ‘Cost Audit’ has been thoroughly revised on the basis of Companies Act, 2013 and Companies (Cost Records and Rules), 2014.

The Illustrations and Practical Questions have been given Topic-wise, graded from easy to difficult. The students of elementary studies may select easy questionsTopic-wise and leave difficult ones.

Most important feature of this edition is that some advanced exercises with solutions and problems with answer have been given chapter-wise at the end of the book.

The ‘Practice Manual of Cost Accounting’ contains the solution of unsolved Numerical questions given at the end of each chapter in this book.

Cost Accounting Syllabus For B.Com. IIIrd Semester of Various Universities and Colleges of Uttar Pradesh 

Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.

Unit II : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover.

Overheads : Collection, Classification, Allocation, Apportionment and Absorption of

Overheads (Primary and Secondary Distribution), Machine Hour Rate.

Unit III : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.

Unit IV : Process Costing : Preparation of Process Accounts; Treatment of Normal and Abnormal Wastage; Treatment of Joint Product and By-product; Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

Deen Dayal Upadhyaya Gorakhpur University, Gorakhpur

Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.

Unit II : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover. Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.

Cost Accounting II

Unit I : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
Unit II : Process Costing : Preparation of Process Accounts; Treatment of Normal and Abnormal Wastage; Treatment of Joint Product and By-product; Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

Cost Accounting Contents :

1. Cost Accounting : An Introduction
2. Cost : Elements, Concepts And Classification (As Per Cas-1)
3. Material Cost Accounting (Including Material Purchase And Issue Pricing)
4. Material/Inventory Cost Control : Concept And Techniques (Including Treatment Of Material Losses)
5. Labour Cost Accounting : Labour Cost Control Procedure, Labour Turnover, Idle Time And Overtime (In The Context Of Cas-7)
6. Methods Of Wage Payment : Time Rates, Piece Rates And Incentive Schemes
7. Accounting For Overheads : Collection And Classification
8. Overheads : Allocation, Apportionment (Departmentalisation) And Absorption (In The Context Of Cas-3)
9. Machine Hour Rate Method
10. Unit Or Output Costing-I (Cost Sheet, Cost Statement And Production Account)
11. Unit Or Output Costing-Ii (Calculation Of Estimates, Tender And Quotation Price)
12. Contract Costing (Including Accounting Standard-7)
13. Job And Batch Costing
14. Process Costing (Including Joint Products And By-Products)
15. Reconciliation Of Cost And Financial Accounts
16. Operating Costing
17. Cost Audit
18. Introduction Of Cost Accounting Standards In India

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Salient features of the book:

• The subject-matter has been arranged and systematized strictly according to the course prescribed.
• New Chapters as per New Syllabus have been included in the book.
• The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give a flow in studying this numerical subject.
• Both theoretical and numerical aspects of the subject have been given due importance. The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the working of
  solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Illustrations and questions both have been arranged in an identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
• All Chapters of Cost Accounting have been thoroughly revised.
• Chapter of Cash Flow Statement has been written strictly as per AS-3.
• In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
• Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to the new examination pattern of different universities.
• Standard but simple formulae have been used in different chapters and at the end of each chapter, all formulae relevant to that chapter have been given in one place.
• The Unique feature of the book is that all topics of the new syllabus have been incorporated in the book in proper detail.
• An important feature of the revised edition of this book is that all relevant chapters have been re-drafted as per the revised format of the Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013. In this context, the terminology has also been used as per new formats.

लागत एवं प्रबन्धकीय लेखांकन Cost & Management Accounting Book Syllabus For B.Com Semester V & VI of Vinoba Bhave University, Hazaribagh

B.Com. (Hons.): Semester–V Paper Code–351: Cost and Management Accounting-I)

Unit I:

Introduction: Meaning, objectives, and advantages of cost accounting, the difference between Financial, Cost and Management Accounting, Cost concepts, Element of costs and Classifications of costs, Role of a cost accountant in an organization.

Unit II:

Elements of Cost
a. Materials: Material/inventory control—concept and techniques, Accounting and control of purchases, Different Level of Material, Storage and issue of materials, method of pricing of materials issues—FIFO, LIFO, HIFO, Simple Average, Weighted Average, Salient features of Accounting Standards AS 2 ICAI
b. Labour: Accounting and control of labor cost, timekeeping and time booking, concept and treatment of ideal time, overtime, labor turnover, and fringe benefits. Methods of Remunerating Labour (Time Rate, Piece Rate, Incentive wages plan–Halsey premium plan, Rowan plan, Taylor differential piece rate system, Emersion efficiency system.
c. Overhead: Machine Hour Rate

Unit III:

Methods of costing, unit costing including Tender price calculation, Contract costing, Process costing (process losses, valuation of work in progress, joint and by-products),

Unit IV:

Reconciliation of cost and financial accounts. Calculation of P/V Ratio, Break-Even Point (BEP), and Margin of Safety.

B.Com. (Hons.) : Semester–VI (Paper Code–361: Cost and Management Accounting-II)

Unit I:

Management Accounting: Evolution, Meaning, Definition Characteristics, Scope, Objectives, Functions, Importance, and Limitations of Management Accounting.

Unit II:

Financial Statements: Meaning, Objectives, Importance, Limitations of Financial Statement, Specimen of Financial Statements.

Unit III:

Analysis and Interpretation of Financial Statement: Meaning, Objectives, Importance, and Limitations of Financial Statements.

Unit IV:

Techniques of Analysis and Interpretation of Financial Statements: Trend Technique, Common Size Technique, Comparative Technique, Ratio Analysis Technique, Fund Flow Statement Technique, Cash Flow Statement Technique.

Unit V:

Break-Even Point, Inflationary Accounting, Replacement & Renewal Accounting.

Cost and Management Accounting Book Contents

1. Cost Accounting: An Introduction
2. Cost: Elements, Concepts, and Classification (As Per CAS-1)
3. Material Cost Accounting (Including Material Purchase and Issue Pricing)
4. Material/Inventory Cost Control: Concept and Techniques (Including Treatment of Material Losses)
5. Labour Cost Accounting Labour Turnover, Idle Time and Overtime (In The Context of CAS-7)
6. Methods of Wage Payment: Time Rates, Piece Rates, and Incentive Schemes
7. Accounting for Overheads: Classification and Treatment
8. Overheads: Allocation, Apportionment (Departmentalisation), and Absorption (In the Context of CAS-3)
9. Machine Hour Rate Method
10. Unit or Output Costing-I (Cost Sheet, Cost Statement, and Production Account)
11. Unit or Output Costing-II (Calculation of Estimates, Tender, and Quotation Price)
12. Contract Costing (Including AS-7)
13. Job and Batch Costing
14. Process Costing (Including Joint Products and By-Products)
15. Process Costing: Inter-Process Profits
16. Process Costing: Equivalent Production
17. Reconciliation of Cost and Financial Accounts
    ● Appendix-1: Salient Features of Accounting Standards AS 2 ICAI
    ● Appendix-2: Fringe Benefits
    ●Appendix -3: Cost Accounting Standards

Semester-VI: Cost and Management Accounting-II)

1. Management Accounting (an Introduction)
2. Financial Statements (Meaning, Type, and Limitations)
3. Analysis and Interpretation of Financial Statements (Including Techniques of Analysis and Interpretation of Financial Statements)
4. Ratio Analysis
5. Cash Flow Statement (as Per Accounting Standard-3)
6. Funds Flow Statement
7. Calculation of P/V Ratio, Break-Even Point (BEP), and Margin of Safety
8. Inflationary Accounting

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इसी सन्दर्भ में प्रस्तुत पुस्तक का नवीन, संशोधित एवं परिमार्जित संस्करण प्रस्तुत करते हुए हमें अपार हर्ष का अनुभव हो रहा है। पुस्तक की विशिष्टताएं निम्न प्रकार हैं:

• नवीन पाठ्यक्रमानुसार पुस्तक में नए अध्यायों का समावेश किया गया है।
• विषय-सामग्री को पूर्णतः उत्तरपूर्णता में एकीकृत पाठ्यक्रम में इस विषय के निर्धारित पाठ्यक्रम के अनुसार ही व्यवस्थित एवं विन्यासित किया गया है।
• पुस्तक की भाषा-शैली को अत्यन्त सरल रखा गया है तथा शीर्षकों एवं उप-शीर्षकों के अंग्रेजी पर्याय भी दिए गए हैं।
• संख्यात्मक प्रश्नों को सरलता से कठिनता की ओर क्रमबद्ध रूप में अनुविन्यासित करने का प्रयत्न किया गया है। उदाहरणों एवं प्रश्नों को समान क्रम में रखा गया है, जिससे विद्यार्थी उदाहरणों के आधार पर प्रश्न हल करता रहे।
• सभी उदाहरणों एवं प्रश्नों को हिन्दी तथा अंग्रेजी दोनों भाषाओं में दिया गया है, जिससे उन्हें अधिकाधिक स्पष्टता से समझा जा सके। प्रश्नों के चयन में बी. काॅम. के स्तर को विशेष रूप से ध्यान में रखा गया है।
• सभी महत्वपूर्ण विश्वविद्यालयों के प्रश्न-पत्रों के नवीन प्रारूपों के अनुसार विभिन्न अध्यायों के अन्त में लघु उत्तरीय एवं वस्तुनिष्ठ प्रश्नों को पर्याप्त संख्या में जोड़ा गया है।
• विभिन्न अध्यायों में प्रयुक्त सूत्रों को सरल, लेकिन मानक रूप में रखा गया है तथा प्रत्येक अध्याय उस अध्याय में प्रयुक्त सभी सूत्रों को एक स्थान पर दिया गया है।
• पुस्तक की अद्वितीय विशेषता यह है कि पुस्तक में निर्धारित पाठ्यक्रम के प्रत्येक शीर्षक को विस्तार के साथ सम्मिलित किया गया है।
• पुस्तक के इस संशोधित संस्करण की उल्लेखनीय विशेषत यह है कि कम्पनी अधिनियम, 2013  की अनुसूची III के अनुरूप चिट्ठा एवं लाभ-हानि विवरण के संशोधित प्रारूप के अनुरूप सभी सम्बन्धित अध्यायों को पुनः तैयार किया गया है। इसमें केवल नवीन प्रारूप ही प्रयुक्त नहीं किए गए हैं, वरन् उनमें प्रयुक्त शब्दावली भी कम्पनी अधिनियम के प्रावधानों एवं व्यवस्थाओं के अनुसार है।

लागत एवं प्रबन्धकीय लेखांकन Cost & Management Accounting Book Syllabus For B.Com Semester V & VI of Vinoba Bhave University, Hazaribagh

B.Com. (Hons.): Semester–V Paper Code–351: Cost and Management Accounting-I)

Unit I:

Introduction: Meaning, objectives, and advantages of cost accounting, the difference between Financial, Cost and Management Accounting, Cost concepts, Element of costs and Classifications of costs, Role of a cost accountant in an organization.

Unit II:

Elements of Cost
a. Materials: Material/inventory control—concept and techniques, Accounting and control of purchases, Different Level of Material, Storage and issue of materials, method of pricing of materials issues—FIFO, LIFO, HIFO, Simple Average, Weighted Average, Salient features of Accounting Standards AS 2 ICAI
b. Labour: Accounting and control of labor cost, timekeeping and time booking, concept and treatment of ideal time, overtime, labor turnover, and fringe benefits. Methods of Remunerating Labour (Time Rate, Piece Rate, Incentive wages plan–Halsey premium plan, Rowan plan, Taylor differential piece rate system, Emersion efficiency system.
c. Overhead: Machine Hour Rate

Unit III:

Methods of costing, unit costing including Tender price calculation, Contract costing, Process costing (process losses, valuation of work in progress, joint and by-products),

Unit IV:

Reconciliation of cost and financial accounts. Calculation of P/V Ratio, Break-Even Point (BEP), and Margin of Safety.

B.Com. (Hons.) : Semester–VI (Paper Code–361: Cost and Management Accounting-II)

Unit I:

Management Accounting: Evolution, Meaning, Definition Characteristics, Scope, Objectives, Functions, Importance, and Limitations of Management Accounting.

Unit II:

Financial Statements: Meaning, Objectives, Importance, Limitations of Financial Statement, Specimen of Financial Statements.

Unit III:

Analysis and Interpretation of Financial Statement: Meaning, Objectives, Importance, and Limitations of Financial Statements.

Unit IV:

Techniques of Analysis and Interpretation of Financial Statements: Trend Technique, Common Size Technique, Comparative Technique, Ratio Analysis Technique, Fund Flow Statement Technique, Cash Flow Statement Technique.

Unit V:

Break-Even Point, Inflationary Accounting, Replacement & Renewal Accounting.

Semester V: लागत एवं प्रबन्धकीय लेखांकन-I

1. लागत लेखांकन: एक परिचय
2. लागत: तत्व, अवधारणाएं एवं वर्गीकरण (लागत लेखांकन मानक-1 के अनुसार)
3. सामग्री लागत लेखांकन (सामग्री क्रय एवं निर्गमन मूल्यांकन सहित)
4. सामग्री लागत नियन्त्रण: धारणा एवं तकनीक (सामग्री क्षय के लेखे सहित)
5. श्रम लागत लेखांकन: श्रम लागत नियन्त्रण प्रक्रिया, श्रम आवर्तन, कार्यहीन समय तथा अधिसमय
6. मजदूरी भुगतान की पद्धतियां (समय दर, कार्यानुसार दर एवं प्रेरणात्मक योजनाएं)
7. उपरिव्यय के लिए लेखांकन: वर्गीकरण एवं व्यवस्था
8. उपरिव्यय-आबंटन, अभिभाजन (विभागीयकरण) तथा अवशोषण
9. मशीन घण्टा दर पद्धति
10. इकाई अथवा उत्पादन लागत विधि-प् (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता)
11. इकाई अथवा उत्पादन लागत विधि-प्प् (अनुमानित, निविदा, निर्ख मूल्य की गणना)
12. ठेका लागत विधि (लेखांकन मानक-7 सहित)
13. उपकार्य एवं समूह लागत विधि
14. प्रक्रिया लागत विधि (संयुक्त उत्पाद एवं उपोत्पाद सहित)
15. प्रक्रिया लागत विधि: अन्तर-प्रक्रिया लाभ
16. प्रक्रिया लागत विधि: समतुल्य उत्पादन
17. लागत (परिव्यय) लेखों का वित्तीय लेखों से समाधान

Semester VI: लागत एवं प्रबन्धकीय लेखांकन-II

1. प्रबन्धकीय लेखाविधि: परिचय
2. वित्तीय विवरण: आशय, प्रकार एवं सीमाएं
3. वित्तीय विवरणों का विश्लेषण: उद्देश्य एवं रीतियां (वित्तीय विवरणों के विश्लेषण की तकनीकें सहित)
4. अनुपात विश्लेषण
5. रोकड़ प्रवाह विवरण (लेखांकन मानक-3 के आधार पर)
6. कोष प्रवाह विवरण
7. लाभ-मात्रा अनुपात की गणना, सम-विच्छेद बिन्दु एवं सुरक्षा की सीमा
8. मुद्रा-स्फीति लेखांकन

The post लागत एवं प्रबन्धकीय लेखांकन (Cost & Management Accounting) appeared first on Sahitya Bhawan Publications.

• In this revised edition, several new Illustrations (solved) of real worth have been added and questions graded. All the chapters have been closely screened and revised to make the book utility-oriented in a larger measure.
• Chapter on ‘Cost Audit’ has been thoroughly revised on the basis of Companies Act, 2013 and Companies (Cost Records and Rules), 2014.
• The Illustrations and Practical Questions have been given Topic-wise, graded from easy to difficult. The students of elementary studies may select easy questions Topic-wise and leave difficult ones.
• Most important feature of this edition is that some advanced exercises with solutions and problems with answer have been given chapter-wise at the end of the book.
• The ‘Practice Manual of Cost Accounting’ contains the solution of unsolved Numerical questions given at the end of each chapter in this book.

Cost & Management Accounting Book Syllabus For B.Com II Year of Chhatrapati Shahu Ji Maharaj University (CSJMU)

• Unit-I: Introduction : Nature and scope of cost accounting: Cost concepts and classification; methods and techniques; Installation of costing system; Concept of cost audit.
• Unit-II: Accounting for Material : Material control; Concept and techniques; Pricing of material issues; Treatment of material losses.
• Unit-III: Accounting of Labour : Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wage payment – time and piece rates; Incentive Schemes.
• Unit-IV: Accounting for Overheads : Classification and departmentalization; Absorption of overheads; Determination of overhead rates; Under and over absorption and its treatment.
• Unit-V: Unit costing and Reconciliation statement.
• Unit-VI: Job, batch and contract costing.
• Unit-VII: Process costing : excluding inter-process profits and joint and byproducts.
• Unit-VIII: Operating costing.
• Unit-IX: Marginal Costing.
• Unit-X: Cost volume and profit Analysis

Cost & Management Accounting Book Contents

1. Cost Accounting : an Introduction
2. Cost : Elements, Concepts and Classification (As Per CAS-1)
3. Material Cost Accounting (Including Material Purchase and Issue Pricing)
4. Material/Inventory Cost Control : Concept and Techniques (Including Treatment of Material Losses)
5. Labour Cost Accounting Labour Turnover, Idle Time and Overtime (In The Context of CAS-7)
6. Methods of Wage Payment : Time Rates, Piece Rates and Incentive Schemes
7. Accounting for Overheads : Classification and Treatment
8. Overheads: Allocation, Apportionment (Departmentalisation) and Absorption (In the Context of CAS-3)
9. Machine Hour Rate Method
10. Unit or Output Costing-I (Cost Sheet, Cost Statement and Production Account)
11. Unit or Output Costing-II (Calculation of Estimates, Tender and Quotation Price)
12. Contract Costing (Including As-7)
13. Job and Batch Costing
14. Process Costing (Including Joint Products and by-products)
15. Process Costing : Inter-Process Profits
16. Process Costing : Equivalent Production
17. Reconciliation of Cost and Financial Accounts
18. Service Costing (Operating Costing)
19. Cost Audit
20. Cost Records
21. Cost Control Accounts : Non-Integrated and Integrated
22. Cost-Volume-Profit Analysis : Break-Even Point
23. Absorption Costing and Marginal Costing : Concept and Computation
24. Marginal Costing : As a tool for Decision-Making

Note : Chapter Nos. 20 and 21 are not included in the new syllabus.

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