QUESTION PAPERS:-
SYLLABUS:-
Unit I
Meaning and Scope of Cost Accounting: Basic cost concepts – Elements of Costs, Classification of Costs, Total Cost build up and Cost sheet, Emerging Terms viz. Life Cycle Costing, Activity Based Costing, Back flush Costing.
Materials Control: Meaning – Steps involved – materials and inventory – techniques of material/inventory control – valuation of incoming & outgoing material – material losses.
Unit II
Labour Cost Control: Direct and Indirect Labour, Steps involved – treatment of Idle time, Holiday Pay, Overtime etc. in cost accounts, casual workers & out workers, Labour turnover, methods of wage payment. Incentive plans.
Unit III
Overheads: Meaning and Classification of Overheads – Treatment of specific items of overheads in cost accounts – stages involved in distribution of overheads – methods of absorption of overheads – treatment of under and over absorption of overheads.
Unit IV
Methods of Costing: Single output costing, job costing, contract & batch costing. Process costing (including joint products and By-products and inter-process profits), Operating/Service costing. (Transport & Power House only)
SYLLABUS:-
Unit I
Meaning and Scope of Cost Accounting: Basic cost concepts – Elements of Costs, Classification of Costs, Total Cost build up and Cost sheet, Emerging Terms viz. Life Cycle Costing, Activity Based Costing, Back flush Costing.
Materials Control: Meaning – Steps involved – materials and inventory – techniques of material/inventory control – valuation of incoming & outgoing material – material losses.
Unit II
Labour Cost Control: Direct and Indirect Labour, Steps involved – treatment of Idle time, Holiday Pay, Overtime etc. in cost accounts, casual workers & out workers, Labour turnover, methods of wage payment. Incentive plans.
Unit III
Overheads: Meaning and Classification of Overheads – Treatment of specific items of overheads in cost accounts – stages involved in distribution of overheads – methods of absorption of overheads – treatment of under and over absorption of overheads.
Unit IV
Methods of Costing: Single output costing, job costing, contract & batch costing. Process costing (including joint products and By-products and inter-process profits), Operating/Service costing. (Transport & Power House only)
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