HomeCost Accounting Notes for B.COM, BBA and MBA Students PDF
Cost Accounting Notes for B.COM, BBA and MBA Students PDF
Cost Accounting Notes for B.COM, BBA and MBA Students PDF

Cost Accounting Notes for B.COM, BBA and MBA Students PDF

 
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Get the Complete Cost Accounting Notes for B.COM, BBA and MBA Students.

These Notes are handmade notes prepared according to the syllabus of the Popular Management Colleges of India.

Unit-1 Cost Accounting- Meaning, Definition, Objectives, Advantages, Disadvantages, Difference between Cost Accounting and Financial Accounting, Installation of a Costing System, Methods and Techniques of Cost Accounting.

Unit-2 Cost Units and Cost Centers, Elements and Classification of Cost, Cost Sheet and Components of Total Cost.

Unit-3- Material Control- Meaning, Need, Purchasing and Function of Purchase Department, Purchase Procedure, Stores Control: Minimum Level, Maximum Level, Safety Level, EOQ, Material Records, Stores Ledger, Perpetual Inventory System, Continuous Stock Taking.

Unit-4 Labour Cost, System of Wage Payment- Time Wage System and Piece Rate System, Premium and Bonus Plans, Marginal Costing: Meaning, Characteristics, Merits and Limitations.

Unit-5 Overheads: Introduction, Classification, Codification, Source of Collection, Departmentalization, Allocation and Apportionment, Job and Batch Costing, Process Costing.

Unit-6 Contract Costing- Reconciliation of Cost and Financial Accounts, Cost Audit and Cost Reduction.

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