Cost Accounting Osmania University B.com 5th Semester Notes

25th November 2020 1 By indiafreenotes

Last updated on March 17th, 2023 at 12:46 pm

Unit 1 Introduction {Book}
Cost Accounting: Definition Features Objectives Functions Scope Advantages and Limitations VIEW
Essentials of a good Cost accounting system VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Cost concepts, Cost Classification VIEW

 

Unit 2 Material {Book}
Material Cost VIEW
Direct and Indirect Material cost VIEW
Inventory Control Techniques VIEW
Stock Levels VIEW
EOQ VIEW
ABC Analysis VIEW
JIT VIEW
VED VIEW
FSND VIEW
Issue of Materials to Production VIEW
Pricing methods:
FIFO VIEW
LIFO VIEW
Simple Average methods VIEW
Weighted Average methods VIEW

 

Unit 3 Labour and Overheads {Book}
Labour Cost VIEW
Direct Labour Cost VIEW
Indirect Labour Cost VIEW
Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods VIEW
Overheads VIEW
Overheads Classification VIEW
Methods of Allocation VIEW
Apportionment of overheads VIEW
Absorption of overheads VIEW VIEW

 

Unit 4 Unit and Job Costing {Book}
Unit Costing: Features VIEW
Cost Sheet VIEW
Tender and Estimated Cost Sheet VIEW
Job Costing: Features, Objectives, VIEW
Job Costing Procedure VIEW
Preparation of Job Cost Sheet VIEW

 

Unit 5 Contract and Process Costing {Book}
Contract Costing: Features, Advantages VIEW
Procedure of Contract Costing VIEW
Guidelines to Assess profit on incomplete Contracts VIEW
Process Costing: Meaning Features VIEW
Preparation of Process Account VIEW
Normal and Abnormal Losses VIEW

Read More:

https://indiafreenotes.com/bu-bcom-elements-of-costing/

https://indiafreenotes.com/umbms-introduction-to-cost-accounting/

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