by | Unit 1 [Book] | |
| Meaning and Definition of Cost, Costing | VIEW |
| Features, Objectives, Functions, Scope, Advantages and Limitations of Cost Accounting | VIEW |
| Installation of Costing System | VIEW |
| Essentials of a good Cost Accounting System | VIEW |
| Difference between Cost Accounting and Financial Accounting | VIEW |
| Cost Concepts, Classification of Cost | VIEW |
| Methods and Techniques of Cost Accounting | VIEW |
| Elements of Cost | VIEW |
| Cost Sheet, Meaning, Cost Heads in a Cost Sheet | VIEW |
| Presentation of Costing Information in Cost Sheet | VIEW |
| illustrations on Cost Sheet, Tenders and Quotation | VIEW |
| Unit 2 [Book] | |
| Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material | VIEW |
| Materials Control | VIEW |
| Inventory Control | VIEW |
| Techniques of Inventory Control: | |
| Economic Order Quantity (EOQ) | VIEW |
| ABC Analysis | VIEW |
| VED Analysis | VIEW |
| JIT | VIEW |
| Procurement, Procedure for Procurement of Materials and Documentation involved in Materials Accounting | VIEW |
| Material Storage | VIEW |
| Duties of Store keeper | VIEW |
| Stock Levels | VIEW |
| Material Issues, Pricing of Material Issues | VIEW |
| Methods: | |
| FIFO | VIEW |
| Weighted Average Price and Standard Price Methods | VIEW |
| Preparation of Stores Ledger Account | VIEW |
| illustrations on Stock Level Setting and EOQ and Stores Ledger | VIEW |
| Unit 3 [Book] | |
| Introduction Employee Cost / Labour Cost, Types of Labour Cost | VIEW |
| Labour Cost Control | VIEW |
| Time Keeping, Time Booking | VIEW |
| Pay roll Procedure | VIEW |
| Preparation of Pay roll | VIEW |
| Idle Time, Causes, Treatment of Normal and Abnormal Idle Time | VIEW |
| Over Time Causes and Treatment | VIEW |
| Labour Turnover Meaning, Causes | VIEW |
| Effects and Measures Labour Cost Reporting | VIEW |
| Methods of Wage Payment: Time Rate System and Piece Rate System | VIEW |
| Incentive Schemes: Halsey Plan, Rowan Plan | VIEW |
| Labour Hourly Rate | VIEW |
| illustrations on Wage Payment methods and Incentive plans | VIEW |
| Unit 4 [Book] | |
| Introduction, Meaning and Classification of Overheads | VIEW |
| Accounting and Control of Manufacturing Overheads, Estimation and Collection | VIEW |
| Cost Allocation | VIEW |
| Apportionment | VIEW |
| Re-apportionment | VIEW |
| Absorption of Manufacturing Overheads | VIEW |
| Absorption of Service Overheads | VIEW |
| Treatment of Over and Under absorption of Overheads | VIEW |
| Methods of Absorption | |
| Machine Hour Rate | VIEW |
| Distribution of Overheads | VIEW |
| Types of Distribution: Primary and Secondary Distribution | VIEW |
| Repeated & Simultaneous Equation Method | VIEW |
| Reporting of Overhead Costs | VIEW |
| Statement of Overhead Distribution Summary | VIEW |
| Unit 5 [Book] | |
| Reconciliation of Costing and Financial Profit, Need for Reconciliation, Reasons for difference in Profits | VIEW |
| Preparation of Reconciliation Statements | VIEW |
| Preparation of Memorandum Reconciliation Statement | VIEW |
| illustration on Reconciliation Statement | VIEW |
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