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Cost and Management Accounting
4th March 2020
By
indiafreenotes
Unit 1 Cost Accounting {Book}
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Meaning, Definition and Use of Cost Accounting
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Cost center
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Cost Accounting and financial Accounting
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Cost concepts, Classification of costs
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Elements of Cost: Material, Labour and expenses, Direct Material cost
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Purchase and Store routine
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Methods of Pricing issues, wastage, scrape spoilage and Defectives
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Inventory control Techniques
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Direct Labour cost
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Labour Remuneration Methods
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Labour Turnover
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Treatment of idle times, Overtime Premium, fringe Benefits
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Employees welfare costs
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Unit 2 {Book}
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Overheads introduction
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Direct expenses
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Steps in accounting of overheads
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Classification of overheads
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Techniques for separation of fixed and variable costs
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Allocation and inproportion of overheads
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Absorption of overheads
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Methods of overheads Absorption
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Absorption, over absorption and under absorption of overheads
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Absorption Costing Methods
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Output costing
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Unit 3 Management Accounting {Book}
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Meaning, Nature, Scope of Management Accounting
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Tools and Techniques of Management Accounting
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Functions of Management Accounting
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Installation of Management Accounting System
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Limitations of Management Accounting
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Limitations of Marginal Costing in Decision Making
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Fixation of Selling Price
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Make or Buy Decision
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Dropping a line or Product
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Retain or Replace
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Own or lease
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Selling in Foreign Market
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Unit 4 Cost control Techniques {Book}
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Budgeting introduction
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Comprehensive / Master budget
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Fixed and Flexible Budget
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Functional Budgets, Cash Budget
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Standard costing introduction
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Cost Variance Analysis
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Material Variance
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Labour Variance
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Unit 5 {Book}
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Responsibility Accounting
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Activity based Accounting
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