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Book Details

Cost Accounting (O.U)

Cost Accounting (O.U)

Published by SIA Publishers and Distributors (P) Ltd.

Course Code : B.Com III-V (O.U)
Author : SIA PUBLISHERS
University : Osmania University
Regulation : 2019
Categories : Arts and Science
Format : ico_bookPDF (DRM Protected)
Type : eBook

Rs.144 Rs.49 Rs.66% off

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Description :

UNIT-I

INTRODUCTION

Cost Accounting: Definition – Features – Objectives – Functions – Scope – Advantages and Limitations- Essentials of a Good Cost Accounting System- Difference between Cost Accounting and Financial Accounting – Cost Concepts – Cost Classification.

UNIT-II

MATERIAL

Direct and Indirect Material Cost – Inventory Control Techniques – Stock Levels – EOQ – ABC Analysis– JIT - VED - FSND - Issue of Materials to Production – Pricing Methods: FIFO - LIFO with Base Stock and Simple and Weighted Average Methods.

UNIT-III

LABOUR AND OVERHEADS

Labour: Direct and Indirect Labour Cost – Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods.

Overheads: Classification – Methods of Allocation – Apportionment and Absorption of Overheads.

UNIT-IV

UNIT AND JOB COSTING

Unit Costing: Features – Cost Sheet – Tender and Estimated Cost Sheet. Job Costing: Features –Objectives – Procedure – Preparation of Job Cost Sheet.

UNIT-V

CONTRACT AND PROCESS COSTING

Contract Costing: Features – Advantages - Procedure of Contract Costing – Guidelines to Assess Profit on Incomplete Contracts. Process Costing: Meaning – Features – Preparation of Process Account – Normal and Abnormal Losses.

Note : Cost Accounting, B.Com III-V (O.U)

Publisher Detail:

Publisher Name: SIA Publishers and Distributors (P) Ltd.

Contact Email Id: msultan@siaedugroup.com

Address:#5-1-911/5, Universal Book Mall, Putli BowliKoti, Hyderabad - 500095Telangana State, India

Url: http://www.universalbooks.com/

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