A&FN3 Costing Methods and Techniques
19/11/2020 2 By indiafreenotes| Unit 1 Job and Batch Costing [Book] | |
| Meaning of Costing Methods | VIEW |
| Job Costing: Meaning, prerequisites, Job costing procedures, Features, Objectives, Applications, Advantages and Disadvantages of Job costing | VIEW |
| Batch Costing Meaning, Advantages, Disadvantages | VIEW |
| Determination of economic Batch Quantity | VIEW |
| Comparison between Job and Batch Costing | VIEW |
| Meaning, Features, Applications of Contract costing | VIEW |
| Similarities and Dissimilarities between Job and Contract costing | VIEW |
| Procedure of Contract costing | VIEW |
| Profit on incomplete contracts | VIEW |
| Unit 2 Process costing [Book] | |
| Introduction, Meaning and definition, Features of Process Costing | VIEW |
| Comparison between Job costing and Process Costing | VIEW |
| Applications, Advantages and Disadvantages of Process Costing | VIEW |
| Treatment of normal loss, Abnormal loss and Abnormal gain | VIEW |
| Rejects and Rectification – Joint and by-products costing problems under reverse cost method | VIEW |
| Unit 3 Operating Costing [Book] | |
| Introduction, Meaning and application of Operating Costing | VIEW |
| Power house costing or Boiler house costing | VIEW |
| Canteen or Hotel costing | VIEW |
| Hospital costing and Transport Costing, Problems | VIEW |
| Classification of costs, Collections of costs | VIEW |
| Ascertainment of Absolute Passenger Kilometers, ton kilometers- Problems | VIEW |
| Unit 4 Activity Based Costing [Book] | ||
| Activity Based Costing Meaning | VIEW | VIEW |
| Differences between Traditional and Activity based costing | VIEW | |
| Characteristics of ABC | VIEW | |
| Cost drives and cost pools | VIEW | |
| Product costing using ABC system: Uses, Limitations | VIEW | |
| Steps in implementation of ABC | VIEW | |
| Unit 5 Output Costing [Book] | |
| Output Costing Meaning, Nature, Methodology | VIEW |
| Methods of Establishment of cost | VIEW |
| Just in Time (JIT): Features, Implementation and benefits | VIEW |
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