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Patna University, Bihar, Accounts , Cost Accounting Syllabus

Cost Accounting Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus

Unit - 1 Cost Accounting

UNIT I

Introduction

1.1 Introduction Cost Accounting

1.2 Evolution of Cost Accounting Definitions

1.3 Objectives of Cost Accounting

1.4 Importance of Cost Accounting

1.5 Advantages of Cost Accounting

1.6 Financial Accounting

1.7 Methods of costing – Types of Costing

1.8 Essentials of a good costing system

1.9 Distinction between Cost Financial Accounting

Unit - 2 Elements of cost

UNIT II

Elements of Cost

2.1 Elements of Cost and its Classification

2.2 Material Cost Purchase of Materials Storage

2.3 Purchase of Materials

2.3 Storage of materials Store organisation

2.4 Pricing of Materials Issue of Stores Preparation of Store Ledger Pricing of Materials

Unit - 3 Labour cost

UNIT III

Labour cost

3.1 Labour Cost

3.2 Incentive methods of wage payment— Halsay Rowan Taylor differential premium plan

3.3 Overheads—meaning and classification

3.4 Overhead allocation

Unit - 4 Methods of costing

UNIT IV

Methods of costing

4.1 Methods of costing—Unit costing preparation of cost sheet production account

4.2 Process costing—treatment of wastages by—product allocation of Joint expenses

4.3 By—product allocation of Joint expenses

4.4 Contract costing—Preparation of contract account

4.5 Treatment of profit and loss on incomplete contract

4.6 Relation between Cost and Financial Account preparation of Reconciliation Statement.

4.7 Cost Audit—meaning and importance.