by | Unit 1 [Book] | |
| Meaning of Cost and Costing | VIEW |
| Cost Accounting, Meaning, Definition, Objectives, Uses and Limitations | VIEW |
| Differences between Cost Accounting and Financial Accounting | VIEW |
| Elements of Cost | VIEW |
| Classification of Cost | VIEW |
| Cost Object | VIEW |
| Cost Unit | VIEW |
| Cost Centre | VIEW |
| Cost Sheet, Meaning and Preparation of Cost Sheet including Tenders and Quotations | VIEW |
| E-Tender | VIEW |
| Unit 2 [Book] | |
| Materials, Meaning, Importance and Types of Materials – Direct and Indirect Material | VIEW |
| Inventory Control, Meaning and Techniques | VIEW |
| Problems on Stock Levels | VIEW |
| Procurement, Procurement Procedure | VIEW |
| Bin Card, Meaning and Importance | VIEW |
| Duties of Storekeeper | VIEW |
| Pricing of Material Issues | VIEW |
| Problems on Preparation of Stores Ledger Account – FIFO, LIFO, Simple Average Price and Weighted Average Price Method | VIEW |
| Unit 3 [Book] | |
| Labour Cost, Meaning & Types | VIEW |
| Labour Cost Control | VIEW |
| Time-Keeping and Time-Booking | VIEW |
| Payroll Procedure | VIEW |
| Idle Time: Causes and Treatment of Normal and Abnormal Idle Time | VIEW |
| Over Time, Causes and Treatment | VIEW |
| Labour Turnover, Reasons and Effects of Labour Turnover | VIEW |
| Methods of Wage Payment, Time Rate System and Piece Rate System | VIEW |
| Incentive Schemes (Halsey’s Plan, Rowan’s Plan, Taylor’s Differential Piece Rate System and Merrick’s Multiple Piece Rate System) | VIEW |
| Unit 4 [Book] | |
| Overheads, Meaning and Classification | VIEW |
| Accounting and Control of Manufacturing Overheads – Estimation and Collection | VIEW |
| Cost Allocation | VIEW |
| Apportionment | VIEW |
| Re-apportionment | VIEW |
| Absorption | VIEW |
| Primary and Secondary Overheads Distribution using Reciprocal Service Methods (Repeated Distribution Method and Simultaneous Equation Method) | VIEW |
| Problems on Computation of Machine Hour Rate | VIEW |
| Unit 5 [Book] | |
| Reconciliation of Cost and Financial Accounts | VIEW |
| Reasons for differences in Profits under Financial and Cost Accounts | VIEW |
| Ascertainment of Profits as per Financial Accounts and Cost Accounts | VIEW |
| Reconciliation of Profits of both Sets of Accounts | VIEW |
| Preparation of Reconciliation Statement | VIEW |
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