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The University of Burdwan, West Bengal, General Semester 2, Cost Accounting-I Syllabus
Cost Accounting-I Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus
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Unit - 1 Introduction
UNIT 1
INTRODUCTION
1.1 Meaning
1.2 Objectives of Cost Accounting
1.3 Distinction between Cost Financial Accounting
1.4 Cost concepts and classification
1.5 Elements of Cost
1.6 Cost sheets
1.7 Installation of a costing system
1.8 Role of cost accountant in an organisation
Unit - 2 Material
UNIT 2
MATERIAL
2.1 Materialinventory control techniques
2.2 Accounting and control of purchase storage and issue of materials
2.3 Methods of pricing of material issues
2.4 Treatments of material issues
Unit - 3 Labour
UNIT 3
Labour
3.1 Accounting and control of labour cost
3.2 Time keeping and time booking
3.3 Concept and treatment of idle time overtime labour turnover and fringe benefits
3.4 Methods of wage payment and the incentive schemes – Halse Rowan Taylor’s differential piece rate
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