Cost Accounting TYBCOM Semester VI

Cost Accounting TYBCOM Semester VI


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Cost Accounting - Methods and Techniques

TYBCOM Semester VI


1. Cost Control Accounts

Advantages and Disadvantages

Cost Control Accounts, Principal Accounts, Subsidiary Accounts to be maintained

Note - Simple Practical Problems on Preparation of Cost Control Accounts

2. Contract Costing

Progress Payments, Retention Money, Contract Accounts, Accounting for Material, Accounting for Tax deducted at source by the Contractee, Accounting for plant used in a contract, treatment of profit on incomplete contracts, Contract profit and Balance sheet entries

Excluding Escalation Clause

Note - Simple Practical Problems

3. Process Costing

Process Loss, Abnormal Gains and Losses, Joint products and by products.

Excluding Equivalent units, Inter-process profit

Note - Simple Practical Problems Process Costing and joint and by products

4. Introduction to Marginal Costing

Marginal Costing Meaning, applications, advantages, limitations, Contribution, Breakeven Analysis, Margin of Safety and Profit Volume Graph

Note : Simple Practical problems based on Marginal Costing excluding decision making

5. Introduction to Standard Costing

Various Types of Standards, Setting of Standards, Basic Concepts of Material and Labour Variance Analysis

Note : Simple Practical Problems based on Material and Labour Variances excluding sub variances

6. Some Emerging Concepts of Cost Accounting

Target Costing

Life Cycle Costing


ABC Costing

Note - No Practical Problems

Additional Information

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ISBN-13 978-93-89293-38-8
AUTHOR Ainapure - Ainapure
YEAR 2019
ED Second
SUBJECT Cost Accounting TYBCOM Semester VI
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