OUR OWN PUBLICATION FROM 1ST JULY, 2018 FOR B.COM

1. B.COM FIRST SEMESTER COMPLETE NOTES (CHOICE BASED) WITH SOLVED FINANCIAL ACCOUNTING BOOK
2. B.COM 3RD SEM COMPLETE NOTES WITH SOLVED BOOKS OF:
*ADVANCED FINANCIAL ACCOUNTING
*BUSINESS STATISTICS SOLVED PAPERS OF LAST 7 YEARS
* FINANCIAL MANAGEMENT BOOK
3. B.COM 5TH SEMESTER COMPLETE NOTES WITH SOLVED BOOKS OF MANAGEMENT ACCOUNTING OF JAIN AND NARANG

Sunday, January 13, 2013

Dibrugarh University - Semester IV - Cost Accounting (401)


Total Marks: 100 (End Sem 80 + IA 20)

Unit – I: Introduction
Nature and scope of Cost accounting, Cost concepts, Cost classification and Cost sheet; Methods and Techniques; Installation of Costing System.

Unit – II: Accounting for Material
Material control; Techniques of Material control; Stock control; Methods of valuing material issues – Cost price methods.

Unit – III: Accounting for Labour
Labour costs and control; Labour turnover; Idle time and Overtime; Remuneration and Incentives – Methods of wage payment; Taylor’s differential piece rate, Halsey and Rowan premium plan.

Unit – IV: Accounting for overheads
Definition, importance, classification of overhead costs. Methods of Absorption of manufacturing overheads; meaning of under and over – absorption of overheads.

Unit – V: Cost Ascertainment
Un it costing, contract costing, process costing – process losses and gains treatment of W.I.P. Reconciliation of Cost and Financial accounts. Concept of Cost audit and cost management.