Cost Accounting Osmania University B.com 5th Semester Notes
25/11/2020 1 By indiafreenotes| 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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