by | Unit 1 Introduction to Cost Accounting {Book} | ||
| Meaning & Definition of Cost | VIEW | |
| Costing and Cost Accounting | VIEW | |
| Objectives of Costing | VIEW | |
| Comparison between Financial Accounting and Cost Accounting | VIEW | |
| Designing and Installing a Cost Accounting System | VIEW | VIEW |
| Cost Concepts, Classification of Costs | VIEW | |
| Cost Unit, Cost Center, Elements of Cost, | VIEW | |
| Preparation of Cost Sheet Tenders and Quotations | VIEW | |
| Unit 2 Material Cost Control {Book} | |
| Material Cost Control Meaning | VIEW |
| Types: Direct Material, Indirect Material. | VIEW |
| Material Control | VIEW |
| Purchasing Procedure, Store Keeping | VIEW |
| Techniques of Inventory Control, Levels settings | VIEW |
| EOQ | VIEW |
| ABC Analysis | VIEW |
| VED Analysis | VIEW |
| Just In-Time | VIEW |
| Perpetual Inventory System | VIEW |
| Documents used in Material Accounting | VIEW |
| Methods of Pricing Material Issues: | |
| FIFO | VIEW |
| LIFO | VIEW |
| Weighted Average Price Method | VIEW |
| Simple Average Price Method | VIEW |
| Unit 3 Labour Cost Control {Book} | |
| Labour Cost Control Meaning | VIEW |
| Types: Direct Labour | VIEW |
| Indirect Labour Timekeeping, Time booking, Idle Time, Overtime | VIEW |
| Labour Turn Over | VIEW |
| Methods of Labour Remuneration: Time Rate System, Piece Rate System | VIEW |
| Incentive System (Halsey Plan, Rowan Plan & Taylor’s differential Piece Rate System) | VIEW |
| Unit 4 Overhead Cost Control {Book} | ||
| Overhead Cost Control Meaning and Definition | VIEW | VIEW |
| Classification of Overheads | VIEW | |
| Procedure for Accounting and Control of Overheads | VIEW | |
| Allocation of Overheads | VIEW | |
| Apportionment of Overheads | VIEW | |
| Primary, Secondary Overhead Distribution Summary | VIEW | |
| Repeated Distribution Method and Simultaneous Equations Method | VIEW | |
| Absorption of Factory Overheads | VIEW | |
| Methods of Absorption, Machine Hour Rate | VIEW | |
| Unit 5 Reconciliation of Cost and Financial Accounts, Emerging Concepts in Costing {Book} | |
| Need for Reconciliation | VIEW |
| Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts | VIEW |
| Preparation of Reconciliation Statement | VIEW |
| Memorandum Reconciliation Account | VIEW |
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