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.

The post लागत लेखांकन (Cost Accounting) appeared first on Sahitya Bhawan Publications.

• 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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• पुस्तक के नवीन संस्करण में इकाई अथवा उत्पादन लागत विधि-I (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता)
  ठेका लागत विधि (लेखांकन मानक-7 सहित) लागत (परिव्यय) लेखों का वित्तीय लेखों से समाधान अध्यायों को पूर्णत : संशोधित एवं परिमार्जित किया गया है |
• इकाई अथवा उत्पादन लागत विधि-1 (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता) अध्याय में नए उदाहरणों (Illustrations) के समावेश के साथ-साथ सभी उदाहरणों के क्रम में परिवर्तन किया गया है| साथ ही अनेक नए उदाहरणों, जिनमें सामिग्री (material) और प्लाण्ट(Plant) के सम्बन्ध में कई नए बिंदुओं को सम्मिलित किया गया है
• ठेका लागत विधि अध्याय में उदाहरणों (Illustrations) एवं प्रश्नों (Questions) को सरल से कठिन के क्रम में व्यवस्थित किया गया है |
• विषय सामग्री को पूर्णत : विभिन्न विष्वविद्यालयों के निर्धारित पाठ्यक्रम एवं परीक्षा प्रश्न-पत्रों के अनुसार व्यवस्थित एवं विन्यासित किया गया है |
• पुस्तक की भाषा शैली को अधिक सरल एवं प्रवाहपूर्ण बनाया गया है तथा विद्यार्थियों की सुविधा के लिए सिध्दन्तिक भाग में शीर्षकों एवं उपशीर्षकों में वृध्दि की गयी है |
• पुस्तक के संशोधित संस्करण में लागत अंकेक्षण अध्याय को Companies Act, 2013 तथा Companies (Cost Records and Rules), 2014 के अनुसार पूर्णत: संशोधित किया गया है पुस्तक की यह अद्वितीय विशेषता है |
• संख्यात्मक प्रश्नों को सरलता से कठिनता की और क्रमबध्द रूप में अनुविन्यासित करने का प्रयत्न किया गया है | उदाहरणों एवं को लगभग सामान क्रम में रखा गया है, जिससे विद्यार्थी उदाहरणों के आधार पर प्रश्न हल करता रहे |
• अनेक विष्वविद्यालयों के प्रश्न-पत्रों के अनुसार विभिन्न अध्यायों के अन्त में लघु उत्तरीय, सिध्दन्तिक एवं व्यावहारिक दोनों प्रकार के प्रश्नों को पर्याप्त संख्या में जोड़ा गया है |
• संशोधन में पुस्तक के प्रत्येक अध्याय की सूक्ष्तम समीक्षा करके विषय सामग्री का संशोधन किया गया है तथा सीमान्त लागत विधि, लागत मात्रा-लाभ विश्लेषण, बजटरी नियंत्रण, प्रमाप लागत विधि, विचरण विश्लेषण इत्यादि अध्यायों को लेखजवद्य द्वारा पूर्णत: नए रूप में तैयार किया गया है|

लागत लेखांकन (Cost Accounting) Syllabus For B.Com. IIIrd Semester of Dr. Bhimrao Ambedkar University Agra & Mahatma Jyotiba Phule Rohilkhand University, Bareilly

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.

विषय-सूची

1. लागत लेखांकन : एक परिचय
2. लागत : तत्व, अवधारणाएं एवं वर्गीकरण (लागत लेखांकन मानक-1 के अनुसार)
3. सामग्री लागत लेखांकन (सामग्री क्रय एवं निगर्मन 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 (लागत लेखांकन मानक- के सन्दर्भ में)
6. मजदूरी भुगतान की पध्दतियां (समय दर, कार्यानुसार दर एवं प्रेरणात्मक योजनाएं)
7. उपरिव्यय के लिए लेखांकन : संग्रहण एवं वर्गीकरण
8. उपरिव्यय : आंबटन, अभिभाजन (विभागीयकरण) तथा अवशोषण (लागत लेखांकन मानक-3 के अनुसार)
9. मशीन घंटा दर पध्दति
10. इकाई अथवा उत्पादन लागत विधि-1 (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता)
11. इकाई अथवा उत्पादन लागत विधि-II (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. लागत (परिव्यय) लेखों का वित्तीय लेखो से समाधान
16. परिचालन लागत विधि
17. लागत अंकेक्षण
18. भारत में लागत लेखांकन मानक का परिचय

The post लागत लेखांकन (Cost 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 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

The post Cost 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 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

The post Cost Accounting appeared first on Sahitya Bhawan Publications.

• लागत लेखांकन (Cost Accounting) पुस्तक के नवीन संस्करण में इकाई तथा उत्पादन लागत विधि-I (लागत–पत्र, लागत विवरण–पत्र तथा उत्पादन खाता); ठेका लागत विधि (लेखांकन मानक-7 सहित); लागत (परिव्यय) लेखों का वित्तीय लेखों से समाधान अध्यायों को पूर्णतः संशोधित एवं परिमार्जित किया गया है।
• इकाई तथा उत्पादन लागत विधि-I (लागत–पत्र, लागत विवरण–पत्र तथा उत्पादन खाता) अध्याय में नए उदाहरणों के समावेश के साथ-साथ सभी उदाहरणों के क्रम में परिवर्तन किया गया है। साथ ही अनेक नए उदाहरणों, जिनमें सामग्री और प्लाण्ट के सम्बन्ध में कई नए बिन्दुओं को सम्मिलित किया गया है।
• ठेका लागत विधि अध्याय में उदाहरणों एवं प्रश्नों को सरल से कठिन के क्रम में व्यवस्थित किया गया है।
• पुस्तक के संशोधित संस्करण में लागत अंकेक्षण को Companies Act, 2013 तथा Companies (Cost Records and Rules), 2014 के अनुसार पूर्णतः संशोधित किया गया है। पुस्तक की यह अद्वितीय विशेषता है।

लागत लेखांकन Cost Accounting Syllabus For B. Com. II Year of Dr. Bhim Rao Ambedkar University Agra, Prof. Rajendra Singh (Rajju Bhaiya) University Prayagraj, Rohilkhand University Bareily, Dr. Ram Manohar Lohia Avadh University Ayodhya, Veer Bahadur Singh Purvanchal University

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 for 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: Cost Ascertainment; Unit Costing; Job, Batch, and Contract Costing; Operating Costing; Process Costing excluding inter-process profits, and joint and by-products.

Unit VI: Cost Records: Integral and non-integral System; Reconciliation of Cost and Financial Accounts.

लागत लेखांकन Cost Accounting Book विषय-सूूची

1. लागत लेखांकन : एक परिचय
2. लगत : तत्व, अवधारणाएं एवं वगरीकरण (लगत लेखांकन मानक – 1 के अनुसार )
3. सामग्री लागत लेखांकन (सामग्री क्रय एवं निगर्मन मूल्यांकन सहित)
4. सामग्री लागत नियन्त्रण : धारणा एवं तकनीक (सामग्री क्षय के लेखे सहित)
5. श्रम लगत 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, आभिभाजन (विभागीयकरण) तथा अवशोषण
9. मशीन घण्टा दर पद्धति
10. इकाई अथवा उत्पादन लागत विधि-I (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खता)
11. इकाई अथवा उत्पादन लागत विधि-II (अनुमानित, निविदा, निर्ख मूल्य की गणना)
12. ठेका लागत विधि (लेखांकन मानक-7 सहित )
13. उपकार्य एवं समूह लागत विधि
14. प्रक्रिया लागत विधि : (संयुक्त्त 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
18. परिचालन लागत विधि
19. लागत अंकेक्षेण
20. लागत अभिलेख
21. लागत नियन्त्रण खाते : गैर-एकीकृत एवं एकीकृत

• APPENDIX : COST ACCOUNTING STANDARDS

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• विषय सामग्री को पूर्णत: निर्धारित पाठ्यक्रम एवं परीक्षा प्रश्न-पत्रों के अनुसार व्यवस्थित एवं विन्यासित किया गया है।
• पुस्तक की भाषा शैली को अधिक सरल एवं प्रवाहपूर्ण बनाया गया है तथा विद्यार्थियों की सुविधा के लिए सैद्धान्तिक भाग में शीर्षकों एवं उपशीर्षकों में वृद्धि की गयी है।
• संख्यात्मक प्रश्नों को सरलता से कठिनता की ओर क्रमबद्ध रूप में अनुविन्यासित करने का प्रयत्न किया गया है। उदाहरणों एवं प्रश्नों को लगभग समान क्रम में रखा गया है, जिससे विद्यार्थी उदाहरणों के आधार पर प्रश्न हल करता रहे।
• अनेक विश्वविद्यालयों के प्रश्न-पत्रों के नवीन प्रारूपों के अनुसार विभिन्न अध्यायों के अन्त में लघु उत्तरीय, सैद्धान्तिक एवं व्यावहारिक दोनों प्रकार के प्रश्नों को पर्याप्त संख्या में जोड़ा गया है।
• संशोधन में पुस्तक के प्रत्येक अध्याय की सूक्ष्मतम समीक्षा करके विषय सामग्री का संशोधन किया गया है तथा इकाई अथवा उत्पादन लागत विधि.प् (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता), ठेका लागत विधि (लेखांकन मानक-7 सहित) तथा लागत (परिव्यय) लेखों का वित्तीय लेखों से समाधान अध्यायों को लेखकद्वय द्वारा पूर्णत: नए रूप में तैयार किया गया है।

Cost Accounting New Syllabus Kurukshetra University, Kurukshetra For B.Com. Vth Semester

Introduction: Nature and scope of cost accounting; Cost concepts and classification; Methods and techniques.

Accounting for Material: Pricing of material issues; treatment of material losses, material control; concept and techniques.

Accounting for Labour: Labour cost control procedure; labour turnover; Idle time and overtime; Methods of wage payment-time and piece rate; Incentive schemes.

Overheads: Classification, allocation, apportionment and absorption of overheads; under and over-absorption.

Methods of Costing: Unit costing, job costing; contract costing, Process costing (process losses, valuation of work in progress, joint and by-products) service costing (only transport).

Cost Accounting New Syllabus Chaudhary Devi Lal University, Sirsa For B.Com. Vth Semester

Introduction: Nature and scope of cost accounting; Cost concepts and classification; Methods and techniques.

Accounting for Material: Pricing of material issues; treatment of material losses, material control; concept and techniques.

Accounting for Labour: Labour cost control procedure; labour turnover; Idle time and overtime;Methods of wage payment-time and piece rate; Incentive schemes.

Overheads: Classification, allocation, apportionment and absorption of overheads; under and over-absorption.

Methods of Costing: Unit costing, job costing; contract costing, Process costing (process losses,valuation of work in progress, joint and by-products) service costing (only transport).Reconciliation of Cost and Financial Accounts.

Cost Accounting New Syllabus Maharshi Dayanand University, Rohtak For B.Com. (Hons.) IIIrd Semester :

Unit-I Cost Accounting: Meaning, nature, scope and limitations; Concept of cost-elements and types; Cost of Material, inventory control techniques, Pricing of issue of inventory/material.

Unit-II Labour Cost: Idle time, Overtime, Labour turnover, Labour cost control, incentive wage plans.

Overheads: Meaning, Classification, Allocation, Apportionment and Absorption of overheads.

Unit-III Unit Costing; Operating Costing; Reconciliation of Cost and Financial Accounts.

Unit-IV Contract Costing and Process costing excluding equivalent production.

लागत लेखांकन Cost Accounting Book Contents

1. लागत लेखांकन: एक परिचय
2. लागत: तत्व, अवधारणाएं एवं वर्गीकरण (लागत लेखांकन मानक-1 के अनुसार)
3. सामग्री लागत लेखांकन (सामग्री क्रय एवं निगर्मन 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 I (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता)
11. इकाई अथवा उत्पादन लागत विधि.II (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
18. परिचालन लागत विधि
19. लागत अंकेक्षण
20. लागत अभिलेख
21. लागत नियन्त्रण खाते : गैर-एकीकृत एवं एकीकृत

• Appendix : Cost Accounting Standards

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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. Questions asked in various university examinations have been incorporated in the book.
At the end of the book Cost Accounting Standards have been incorporated in the book.
A chapter on ‘Cost Audit’ has been thoroughly revised on the basis of the 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.
Important formulae in chapters like Cost-Volume-Profit Analysis and Variance Analysis have been given in a Box at the end of the chapters.
A companion book ‘Practice Manual of Cost Accounting’ prepared by the same authors has been published for the benefits of the students. The book contains solutions to the unsolved problems given at the end of each chapter of this book under the heading `Numerical Questions’.

Cost 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
25. Budgeting and Budgetary Control
26. Standard Costing
27. Variance analysis (I) (Material & Labour Variance)
28. Variance analysis (II) (Overhead Variance)
    ● Appendix: Cost Accounting Standards

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