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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• 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 universities examinations have been incorporated in the book.

Following chapters have been included in the book to cover the new syllabus:

• Life Cycle Costing
  
• Activity-Based Costing
  
• Back Flush Costing
  

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. Cost Accounting contains solutions to the unsolved problems given at the end of each chapter of this book under the heading `Numerical Questions’.

Cost Accounting New Syllabus For Dr. Bhim Rao Ambedkar University, Agra of B.B.A.

Unit I: Introduction to Cost Accounting: Basic Cost Concepts-elements of cost, classification of cost, total cost build up and cost sheet, Emergigterms viz. Life Cycle Costing, Activity Based Costing, Back-flush Costing, Materials Control: Meaning-Steps Involved-materials and inventory-techniques of material/inventory control-valuation of incoming & outgoing material—material losses.

Unit II: Labour Cost Control: Direct and Indirect Labour, Steps Involved—treatment of Idle time, Holiday Pay, Overtime etc. in cost accounts, casual workers & out workers, Labour turnover, methods of wage payment, Incentive plans.

Unit III: Overheads: Meaning & Classification of overheads-Treatment of specific items of overheads in cost accounts-stages involved in distribution of overheads-methods of absorption of overheads-treatment of under and over absorption of overheads.

Unit IV: Methods of Costing: Single output costing, job costing, contract &batch costing, Process (including joint products and by-products and inter-process profits), Operating/Service costing (Transport & Power House only).

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. Operating Costing
19. Life-Cycle Costing
20. Activity-Based Costing
    ● Appendix: Back Flush Costing

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. 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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