• 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

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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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