Introduction to Cost Accounting

9th April 2020 1 By indiafreenotes

Unit 1 Introduction {Book}

Meaning, Nature, Scope of Cost Accounting

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Objectives of Cost Accounting

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Financial accounting Vs. Cost Accounting

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Advantages and Disadvantages of cost Accounting

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Elements of costs-costs classification

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Installation of cost Accounting system

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Process costing (Simple and inter Process)

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Job Costing

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Unit 2 Elements of cost {Book}

Material costing:

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Stock valuation

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FIFO

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Weighted average method

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EOQ, EOQ with Discounts

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Calculation of stock Levels

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Labour costing: Bonus and incentive plan

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Overhead costing: Primary and Secondary

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Unit 3 Cost Projection {Book}

Cost Sheet: Current and Estimated

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Reconciliation of financial accounts and cost accounting

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Unit 4 {Book}

Uniform costing and interfirm comparison

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Emerging concepts:

Target costing

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Benchmarking

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JIT

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The Balance Scorecard, Concept, Process, Implementation of Balance Scorecard

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Strategic based control

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