Fundamentals of Cost Accounting Bangalore City University BBA SEP 2024-25 3rd Semester Notes
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Unit 1 [Book] |
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| Introduction, Meaning and Definition, Objectives, Limitations of Cost Accounting | VIEW |
| Importance and Uses of Cost Accounting | VIEW |
| Difference between Cost Accounting and Financial Accounting | VIEW |
| Various Elements of Cost and Classification of Cost | VIEW |
| Cost object | VIEW |
| Cost Unit | VIEW |
| Cost Centre | VIEW |
| Cost Reduction | VIEW |
| Cost Control | VIEW |
| Unit 2 [Book] | |
| Cost Sheet, Meaning and Cost heads in a Cost Sheet | VIEW |
| Preparation of Cost Sheet | VIEW |
| Problems on Cost Sheets (Including Unit Costing and Tenders and Quotations) | VIEW |
| Unit 3 [Book] | |
| Material Cost, Meaning, Importance of Material Cost, Types of Materials Direct and Indirect Materials | VIEW |
| Procurement, Procedure for procurement of Materials and Documentation involved in Materials Accounting | VIEW |
| Material Storage | VIEW |
| Duties of Store keeper | VIEW |
| Issue of Materials, Pricing of Material | VIEW |
| Preparation of Stores Ledger Account under: | VIEW |
| FIFO | VIEW |
| LIFO | VIEW |
| Simple Average Price | VIEW |
| Weighted Average Price Method | VIEW |
| Materials control | VIEW |
| Techniques of Inventory Control: | |
| EOQ Analysis | VIEW |
| ABC Analysis | VIEW |
| VED Analysis | VIEW |
| Material Requirements Planning | VIEW |
| Problems on Level Setting and EOQ | VIEW |
| Unit 4 [Book] | |
| Labour Cost: Meaning and Types of Labour Cost | VIEW |
| Attendance Procedure | VIEW |
| Time Keeping and Time Booking | VIEW |
| Payroll Procedure | VIEW |
| Idle Time, Causes and Treatment of Normal and Abnormal Idle Time | VIEW |
| Over Time | VIEW |
| Labour Turnover, Meaning, Causes | VIEW |
| Effects of Labour Turnover | VIEW |
| Methods of Wage Payment: Time Rate System and Piece Rate System | VIEW |
| Incentive Scheme, Halsey Plan, Rowan Plan | VIEW |
| Problems based on Calculation of Wages and Earnings | VIEW |
| Unit 5 [Book] | |
| Overheads, Meaning and Classification of Overheads | VIEW |
| Accounting and Control of Manufacturing Overheads, Collection | VIEW |
| Allocation | VIEW |
| Apportionment | VIEW |
| Re-apportionment | VIEW |
| Absorption of Manufacturing Overheads | VIEW |
| Problems on Primary and Secondary overheads distribution using Reciprocal Service Methods | VIEW |
| Repeated Distribution Method and Simultaneous Equation Method | VIEW |
| Absorption of Overheads: Meaning and Methods of Absorption of Overheads | VIEW |
| Machine Hour Rate, Meaning | VIEW |
| Problems on calculation of Machine Hour Rate | VIEW |