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Business Costing

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Author:Prof. Nirmal Jain
2nd Revised Edition
Language: Hindi & English
Useful for: BBA & Other Courses (New Syllabus)
Price:
Sales price: ₨. 395
Description

SYLLABUS

Examination Scheme:

80 marks for the university examination and 20 marks for internal. For internal evaluation there shall be tests for 10 marks and for project for 10 marks.  The university examination to be based on analytical questions, there shall be four questions from the syllabus in the examination. There should be no internal choice and all four questions should be compulsory.

      

       Unit 1

       Basics of Costing: Meaning and definition of Cost Accounting, Concepts of Cost Cost Object, Cost Center and Profit Center, Cost Control and Cost Reduction, Classification of Costs, Overview of Cost Accounting Standards.

       Unit 2

       Cost Elements: Normal- purchase procedure, store keeping and stock control, pricing issue of material and accounting thereof, perpetual inventory and physical stock taking, identification of slow, non-moving and fast moving items, ABC analysis, JIT system, level of inventories and economic order quantity, analysis, investigation and corrective steps for treatment of stock discrepancies - control through other means.

       Unit 3

       Labour Costs- remuneration methods, monetary and non-monetary incentive schemes, payroll procedures, labour analysis and idle time, measurement of labour efficiency and productivity, analysis of non productive time and its cost, labour turnover and remedial measures, treatment of idle time and overtime.

       Unit 4

       Direct Expenses- nature, collection, classification and treatment.

       Overheads- nature, collection, classification, apportionment, allocation and absorption.

       Unit 5

       Costing Methods: Unit Costing, Job Costing, Batch Costing, Process Costing,  Contract Costing, Activity Based Costing, Target Costing, Costing for Services Sector.

       Unit 6

       Cost Accounting Systems: Accounting entries for an integrated and not integrated accounting system, Reconciliation between cost and financial profit and loss account, interlocking accounting.

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