by | Unit 1 [Book] | |
| Cost Accounting, Meaning, Definitions, Objectives, Scope, Functions, Uses, Advantages and Limitations | VIEW |
| Cost Accounting, Meaning, Methods, Techniques, Importance and Limitations | VIEW |
| Difference between Cost Accounting and Financial Accounting | VIEW |
| Elements of Cost | VIEW |
| Classifications of cost | VIEW |
| Cost Reduction and Cost Control | VIEW |
| Cost Sheet | VIEW |
| Proforma of a Cost Sheet | VIEW |
| Tenders and Quotations | VIEW |
| Unit 2 [Book] | |
| Material Cost, Introductions, Meaning, Importance and Types | VIEW |
| Procedure for Procurement of Materials | VIEW |
| Duties of Store Keeper | VIEW |
| Stock Level Setting | VIEW |
| Concepts of EOQ | VIEW |
| Material Issues- Preparation of Stores Ledger: FIFO, LIFO, Simple Average Price, Weighted Average Price Method | VIEW |
| Unit 3 [Book] | |
| Employee Cost, Concepts, Meaning, Objectives, Components, Methods, Classifications, and Importance | VIEW |
| Attendance Procedure | VIEW |
| Time Keeping and Time Booking | VIEW |
| Idle Time, Concepts, Causes, Treatment of Normal and Abnormal Idle Time | VIEW |
| Over Time, Causes and Treatment | VIEW |
| Remuneration | VIEW |
| Computation of Wage Under Time and Piece Rate | VIEW |
| Incentive Schemes, Components, Types | VIEW |
| Incentive Systems (Hasley Plan, Rowan Plan, Taylor’s & Merrick Differential Piece Rate System) | VIEW |
| Unit 4 [Book] | |
| Overheads, Introduction, Meaning and Classification | VIEW |
| Accounting for Overheads, Estimation, Collection & Cost Allocation | VIEW |
| Apportionment | VIEW |
| Re-apportionment | VIEW |
| Absorption of Overheads | VIEW |
| Primary Overhead Distribution | VIEW |
| Secondary Overhead Distribution | VIEW |
| Repeated Distribution Method | VIEW |
| Repeated and Simultaneous Equation Method | VIEW |
| Computation of Machine Hour Rate | VIEW |
| Unit 5 [Book] | |
| Reconciliation, Introduction, Meaning, Definitions and Procedures | VIEW |
| Reasons for Difference in Profits Under Financial and Cost Accounts | VIEW |
| Reconciliation of Profits of Cost and Financial Accounts | VIEW |
| Preparation of Reconciliation Statements | VIEW |
| Memorandum Reconciliation Account | VIEW |
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