Costing Methods Bangalore City University B.Com SEP 2024-25 5th Semester Notes

Unit 1
Job Costing, Meaning, Features, Objectives, Applications, Advantages and DisadvantagesVIEW
Job Cost Sheet, Simple ProblemsVIEW
Batch Costing, MeaningVIEW
Difference between Job Costing and Batch CostingVIEW
Process of Accumulation and CalculationVIEW
Determination of EBQVIEW
Unit 2
Contract Costing, Meaning, Features of Contract Costing, ApplicationsVIEW
Differences between Job costing and Contract CostingVIEW
Terms used in Contract CostingVIEW
Treatment of Profit on Complete ContractsVIEW
Treatment of Profit on Incomplete ContractsVIEW
Problems on Preparation of Contract Account and Contractee’ s Account for 1 to 3 Years (including Trial Balance and Balance Sheet problems)VIEW
Unit 3
Process Costing, Meaning, Features and ApplicationsVIEW
Differences between Job Costing and Process CostingVIEW
Treatment of Process Losses and Gains in Process AccountsVIEW
Preparation of Process AccountsVIEW
Problems of Process AccountsVIEW
Unit 4
Introduction to Operating Costing; Application of Operating CostingVIEW
Cost components and Cost Units for different Services:
Cost components and Cost Units for Transport ServicesVIEW
Cost components and Cost Units for HospitalVIEW
Cost components and Cost Units for Educational institutionsVIEW
Problems on Preparation of Operating Cost Statement for Transport ServiceVIEW
Unit 5
Target CostingVIEW
Zero Based BudgetingVIEW
Responsibility AccountingVIEW
Product Life Cycle CostingVIEW
Focus CostingVIEW
Lean CostingVIEW

One thought on “Costing Methods Bangalore City University B.Com SEP 2024-25 5th Semester Notes”

Leave a Reply

error: Content is protected !!