CORE COURSE - VI COST ACCOUNTING Syllabus For B. Com 4th Semester - Bharathidasan University

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Bharathidasan University B. Com 4th Semester CORE COURSE - VI COST ACCOUNTING Syllabus under 2010 - 2011  

University Name	Bharathidasan University
Programme	UG-Management and Commerce - Affiliated
Course / Department	B. Com
Semester	4th Semester
Regualtion	2010 - 2011
Subject /Course Code	CORE COURSE - VI
Subject Name	COST ACCOUNTING

CORE COURSE - VI COST ACCOUNTING Syllabus for B. Com 4th Sem - Bharathidasan University

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CORE COURSE - VI - COST ACCOUNTING



UNIT - I
Definition, Scope and nature of cost accounting - cost concepts - classification - objectives and advantages - demerits of cost accounting - methods and techniques - cost unit - cost centers - cost sheets.

UNIT - II
Materials cost - purchase procedure - stores procedure - receipt and issue of materials - storage organization and layout - Inventory control - levels of stock, perpetual inventory. ABC Analysis, EOQ - Stores ledger - pricing of material issues, FIFO, LIFO, Simple Average & Weighted Average.

UNIT - III
Labour cost - Time recording and time booking - methods of remuneration and incentive schemes - overtime and idle time - labour turnover types - causes and remedies.

UNIT - IV
Overheads - collection, classification, allocation, apportionment, absorption - recovery rates - Over & Under absorption - cost sheet and cost reconciliation statement.

UNIT - V
Methods - job costing, contract costing, process costing (Normal loss, Abnormal loss and gains only) - operating costing.

Theory: 25% Problem: 75%

Text Books Recommended:
1. Cost Accounting by Jawaharal - TM H
2. Cost Accounting by Jain and Narang - Kalyani Publishers
3. Cost Accounting by S.P. Iyengar - Sultan Chand & Sons.
4. Cost Accounting by Bhagwathi and Pillai - Sultan Chand & Sons.
5. Cost Accounting by S.N. Maheswari - Sultan Chand & Sons.
6. Cost Accounting by M.N. Arora.
7. Cost Accounting by Dr. R. Ramachandran & Dr. R. Srinivasan.



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