Cost Accounting SYBBI Semester IV Manan Prakashan

Cost Accounting
SYBBI – Semester IV   manan Prakashan
Syllabus
1. Introduction to Cost Accounting (10 Lectures)
l Objectives and Scope of Cost Accounting
l Cost Centres and Cost Units
l Cost Classification for Stock Valuation, Profit Measurement, Decision Making and Control
l Coding Systems
l Elements of Cost
2. Classification of Costs and Cost Sheets (15 Lectures)
l Classification of Costs, Cost of Sales, Cost Centre, Cost Unit, Profit Centre and Investment Centre
l Cost Sheet and Reconciliation of Cost and Financial Accounts
Note : Practical Problems based on Preparation of Cost Sheet Reconciliation of Cost and Financial Accounts.
3. Standard Costing (20 Lectures)
Various Types of Standards, Setting of Standards, Basic Concepts of, Labour and Overhead (Fixed and Variable) Variance Analysis
4. Introduction to Marginal Costing (15 Lectures)
Marginal Costing Meaning, Application, Advantages, Limitations, Contribution, Break-even Analysis and Profit Volume Graph
Note : Practical Problems based on Marginal Costing excluding Decision Making