Cost Accounting Osmania University B.com 5th Semester Notes
25th November 2020 1 By indiafreenotesLast 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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