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Ranchi University, Jharkhand
General
Cost Accounting
Ranchi University, Jharkhand, General Semester 4, Cost Accounting Syllabus
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Syllabus
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Unit - 1 Introduction
Unit 1
Introduction
1.1 Meaning of Cost Accounting
1.2 Objectives of cost accounting
1.3 Advantages of cost accounting
1.4 Difference between financial cost and management accounting
1.5 Cost Concepts and Classification
1.6 Role of cost accountant in an organization
Unit 1
Introduction
1.1 Meaning of Cost Accounting
1.2 Objectives of cost accounting
1.3 Advantages of cost accounting
1.4 Difference between financial cost and management accounting
Unit 1
Introduction
1.1 Meaning of Cost Accounting
1.2 Objectives of cost accounting
1.3 Advantages of cost accounting
1.4 Difference between financial cost and management accounting
1.5 Cost Concepts and Classification
1.6 Role of cost accountant in an organization
Unit - 2 Elements of Cost
Unit 2
Elements of Cost
2.1 Materials MaterialInventory control – concept and techniques
2.2 Accounting and control of purchases
2.3 Storages and issues of materials
2.4 Methods of pricing of material issues FIFO LIFO
2.5 Labour Accounting and control of labour cost
2.6 Labour turnover
2.7 Fringe benefits
4.1 Contract Costing
Unit 2
Elements of Cost
2.1 Materials MaterialInventory control – concept and techniques
Unit 2
Elements of Cost
2.1 Materials MaterialInventory control – concept and techniques
2.2 Accounting and control of purchases
2.3 Storages and issues of materials
2.4 Methods of pricing of material issues FIFO LIFO
2.5 Labour Accounting and control of labour cost
2.6 Labour turnover
2.7 Fringe benefits
Unit - 3 Overhead
Unit 3
Overhead
3.1 Classification of Overheads
3.2 Allocation of Overheads
3.3 Apportionment of Overheads
3.4 Absorption of Overheads
3.5 Under and over absorption
3.6 Capacity costs
5.1 Service Costing only transport
Unit 3
Overhead
3.1 Classification of Overheads
3.2 Allocation of Overheads
3.3 Apportionment of Overheads
3.4 Absorption of Overheads
3.5 Under and over absorption
3.6 Capacity costs
Unit - 4 Method of Costing
Unit 4
Method of Costing
4.1 Contract Costing
4.2 Process Costing
Unit 4
Method of Costing
Unit 4
Method of Costing
4.1 Contract Costing
4.2 Process Costing
Unit - 5 Service Costing
Unit 5
Service Costing
5.1 Service Costing only transport
5.2 Accounting System Integral and nonintegral systems
5.3 Reconciliation of cost and financial accounts
Unit 5
Service Costing
Unit 5
Service Costing
5.1 Service Costing only transport
5.2 Accounting System Integral and nonintegral systems
5.3 Reconciliation of cost and financial accounts
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Other Subjects of Semester-2-
Money and banking
Office management
Income tax law and practice
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