by | Unit 1 [Book] | |
| Job Costing Introduction, Meaning, Features, Advantages, Limitations | VIEW |
| Preparation of Job Cost Sheet, Steps in preparation of Job Cost Sheet | VIEW |
| Job Cost Sheet, Reports in Job Costing System | VIEW |
| Accounting of Costs for a Job | VIEW |
| Batch Costing Introduction Meaning, Features, Applications | VIEW |
| Economic Batch Quantity (EBQ) | VIEW |
| Unit 2 [Book] | |
| Introduction, Meaning, Essential Features, Types of Contract Costing, Cost-plus Contract, Target-price Contracts | VIEW |
| Important Terminologies of Contract Costing: Cost of work Certified, Cost of Work, Uncertified-Work-in-progress, Retention money, Notional Profit, Estimated Profit, Escalation Clause | VIEW |
| Profit on incomplete Contract | VIEW |
| Principles of Incomplete Contract | VIEW |
| Unit 3 [Book] | |
| Process Costing, Introduction Meaning | VIEW |
| Preparation of Process account | VIEW |
| Important aspect of Process Account, Losses, Normal Process Loss, Abnormal Process Loss, Abnormal Gain, Inter process profit | VIEW |
| Unit 4 [Book] | |
| Joint Product Meaning, Accounting for Joint Products | VIEW |
| By-Product Meaning, Accounting for By-products | VIEW |
| Methods for allocation of Joint Cost | VIEW |
| Unit 5 [Book] | |
| Introduction, Nature of Operating Cost | VIEW |
| Simple Cost Unit | VIEW |
| Composite Cost unit, Methods of ascertaining Composite cost unit: Simple Average and Weighted Average | VIEW |
| Transport Sector Introduction, Types of Cost under Transport Sector: Standing/Fixed Cost Variable/Running Cost, Maintenance Charges | VIEW |
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