Cost Accounting
19th November 2020 1 By indiafreenotesLast updated on August 16th, 2021 at 10:17 pm
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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