Cost Accounting

Des notes de frais de comptabilité pour le commerce, l'étudiant à apprendre la comptabilité facile.

Notes of cost accounting for commerce,accounting student to learn easy.It almost cover all important topics which are given below

Unit – 1. Introduction

Nature and scope of cost accounting

Cost concepts and classification

Methods and techniques of Costing

Concept of cost audit

Unit – 2. Accounting for Material & Labour

Material control, concept and techniques;

Pricing of material issues

Treatment of material losses

Labour cost control procedure

labour turnover

Idle time and overtime

Methods of wage payment-time and piece rates

Incentive schemes

Unit – 3. Accounting for Overheads

Classification and departmentalization

Absorption of overheads

Under the over absorption, and its treatment

Unit – 4. Cost Ascertainment

Unit costing

Job, batch and contract costing

Operating Costing

Unit – 5. Process costing

Inter-Process Profit

Concept of joint and by-products