Other university, General , Cost Accounting Syllabus

COST ACCOUNTING

Unit- - I
Introduction: Nature and scope of cost accounting, cost concepts and classification,
methods and techniques.
Unit- - II
Accounting for Material: Material control; Concept and techniques; Pricing of material
issues; Treatment of material losses.
Accounting for Labour: Labour cost control procedure; Labour turnover, Idle time and
overtime; Methods of wage payment-time and piece rates; Incentive schemes.
Unit- - III
Accounting for Overheads; Classification and departmentalization; Absorption of
overheads; Determination of overhead rates; Under the over absorption, and its
treatment.
Unit- - IV
Cost Ascertainment: Unit- Costing; Job, batch and contract costing; Operating costing.
Unit- - V
Process costing including inter-process profits, joint and by-products. Reconciliation of
cost and financial accounts.

Suggested Readings

1. Arora M.N. : Cost Accounting - Principles and Practice; Vikas, New Delhi.
2. Jain S.P. and Narang K.L. : Cost Accounting; Kalyani New Delhi.
3. Anthony Robert, Reece, et al : Principles of Management Accounting; Richard D. Irwin Inc.
Illinois.
4. Horngren, Charles, Foster and Datar; Cost Accounting - A Managerial Emphasis; Prentice - Hall
of India, New Delhi.
5. Khan M.Y. and Jain P.K. : Management Accounting; Tata McGraw Hill.