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New Alliance First Grade College: Channarayapatna

This document outlines the syllabus for a cost accounting course being taught at the New Alliance First Grade College in Channarayapatna, University of Mysore. It lists 5 units that will be covered in the course: 1) Introduction to cost accounting concepts, 2) Elements of cost and cost sheets, 3) Materials classification and inventory control techniques, 4) Labour timekeeping methods and issues, and 5) Overhead allocation methods and activity based costing. Each unit provides the topics that will be discussed and the page numbers for the study material. The syllabus will help students understand the key concepts and methods that will be examined in cost accounting.

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109 views2 pages

New Alliance First Grade College: Channarayapatna

This document outlines the syllabus for a cost accounting course being taught at the New Alliance First Grade College in Channarayapatna, University of Mysore. It lists 5 units that will be covered in the course: 1) Introduction to cost accounting concepts, 2) Elements of cost and cost sheets, 3) Materials classification and inventory control techniques, 4) Labour timekeeping methods and issues, and 5) Overhead allocation methods and activity based costing. Each unit provides the topics that will be discussed and the page numbers for the study material. The syllabus will help students understand the key concepts and methods that will be examined in cost accounting.

Uploaded by

ningegowda
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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2016

NEW ALLIANCE FIRST GRADE COLLEGE


CHANNARAYAPATNA

UNIVERSITY OF MYSORE
II SEM BCOM-STUDY MATERIAL

SYLLABUS
TOPICS

PAGE NUMBER

UNIT-1- INTRODUCTION: Meaning and definition of cost,


costing, cost accounting and cost accountancy; objectives,
advantages and limitations of cost accounting, differences

1-8

between cost accounting and financial accounting.


UNIT-II-Elements of cost, classification of cost, cost centre,
cost unit, problems on preparation of cost sheet, tenders

9-21

and quotations.
UNIT-IIImaterials,

Materialsfunctions

Classification
of

and

purchase

codification

department,

of

stores

department-stores records, techniques of inventory control-

21-39

stock levels, EOQ, ABC analysis, Material losses-types and


treatment , Pricing of Materials- problems on
LIFO, FIFO and weighted average price.
UNIT-IV- Labour: Methods of time keeping and time
booking; methods of remuneration time rate, piece rate,
Halsey and Rowan Plan, Idle time-causes and treatment,
overtime,

labour

turnover-causes,

measurement

and

40-51

treatment; problems on Halsey method, rowan plan, Merick


differential piece rate system, FW Taylors differential piece
system
UNIT-V-

Overheads:

Meaning

Nature,

methods

of

classification of overheads, allocation and apportionmentproblems on primary distribution, secondary distribution,


repeated distribution methods. Methods of absorption of
overheads- problems on Machine Hour Rate only. Activity
based

costing

Meaning,

relevance in decision making.

purpose,

benefits,

stages,

51-64

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