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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