by | Unit 1 | |
| Contract Costing, Meaning, Features and Applications | VIEW |
| Preparation of Contract Accounts | VIEW |
| Treatment of Profit on Incomplete Contracts | VIEW |
| Unit 2 | |
| Process Costing, Meaning, Features, Advantages, Disadvantages and Applications | VIEW |
| Treatment of Process Losses and Gains in Cost Accounts | VIEW |
| Preparation of Process Accounts (including Abnormal Gains and Losses) | VIEW |
| Joint Products | VIEW |
| By-Products | VIEW |
| Unit 3 | |
| Service Costing: Meaning, Features, Application | VIEW |
| Cost Units for Different Service Sectors | VIEW |
| Preparation of Operation Cost Sheet, Transport Sector (Computation of Per Passenger Kilometer and Per Ton Kilometer) | VIEW |
| Contract Costing, Process Costing and Service Costing: A Comparison | VIEW |
| Unit 4 | |
| Marginal Cost | VIEW |
| Marginal Costing: Meaning, Definition and Features | VIEW |
| Concepts: | |
| P/V Ratio | VIEW |
| BEP | VIEW |
| Margin of Safety | VIEW |
| Angle of Incidence | VIEW |
| Break-Even Analysis: Assumptions, Uses and Break-Even Chart | VIEW |
| CVP Analysis | VIEW |
| Unit 5 | |
| Strategic Cost Management Techniques | VIEW |
| Target Costing | VIEW |
| Activity-Based Costing | VIEW |
| Life Cycle Costing | VIEW |
| Throughput Accounting | VIEW |
| Kaizen Costing | VIEW |
| Technological Integration: | |
| AI and Automation (Predictive Cost Analytics) | VIEW |
| Automated Expense Management | VIEW |
| Robotic Process Automation (RPA) | VIEW |
| Real-time Cost Monitoring Value | VIEW |
| Operational Shifts: Remote Work Expenses, Agile Accounting | VIEW |
