Cost Accounting
SYBCom (Sem IV)
Authors:
ISBN:
SKU:
9789389492835
Categories:
SYBCom, वाणिज्य व व्यवस्थापन
₹65.00
- DESCRIPTION
- INDEX
- Introduction to Methods of Costing : 1.1. Job Costing – 1.1.1 Meaning and Definition 1.1.2 Features of Job costing 1.1.3 Application 1.1.4 Advantages of job Costing 1.1.5 Disadvantages, 1.2. Contract Costing – 1.2.1 Meaning and Definition 1.2.2 Features 1.2.3 Applications 1.2.4 Distinction between job costing and contract costing, 1.3. Process Costing – 1.3.1. Meaning and definition 1.3.2 Features 1.3.3 Application 1.3.4. Advantages and Disadvantages, 1.4 Operating Costing- 1.4.1 Meaning and Definition 1.4.2. Features 1.4.3 Application
- Labour : 2.1 Labour and Labour Cost, 2.2 Accounting for labour costs -2.2.1 Direct Labour Cost 2.2.2 Indirect Labour Cost, 2.3 Time Keeping and Time Booking -2.3.1 Attendance Register <Muster Roll> 2.3.2 Token / Disc Method 2.3.3 Card Time Recorder 2.3.4 Dial Time Recorder 2.3.5 Key Recorder System 2.3.6 Biomatric time attendance system, 2.4 Time Booking -2.4.1 Daily Time Sheet 2.4.2 Weekly Time Sheet 2.4.3 Job Card (or Job Ticket), 2.5 Idle Time, 2.6 Overtime, 2.7 Night Shift Allowance, 2.8 Methods of wage payment- 2.8.1 Time Rate Wage System 2.8.2 Piece Rate Wage System (Payment by result) 2.8.3 Differential Piece Rate 2.8.4 Taylor’s Differential Piece Rate System, 2.9 Illustrations
- Overheads : 3.1 Concept and Meaning, 3.2 Classification of Overheads- 3.2.1 Element wise Classification 3.2.2 On the basis of variability 3.2.3 On the basis of Function, 3.3 Allocation and Apportionment of Overheads, 3.4 Primary and Secondary Distribution -3.4.1 Methods of secondary distribution of Overheads 3.4.2 Methods of Re-Distribution (Re-apportionment), 3.5 Illustrations
- Absorption of Overheads : 4.1 Meaning, 4.2 Overheads Rates – 4.2.1 Percentage of direct material 4.2.2 Percentage of direct wages 4.2.3 Percentage of prime cost 4.2.4 Labour hour rate, 4.3 illustrations, 4.4 Machine hour rate, 4.5 Under and over observation of overheads
- Elementary study of Marginal Costing : 5.1 Marginal Cost, 5.2 Marginal Costing, 5.3 Features (Assumptions) of Marginal Costing, 5.4 Advantages of Marginal Costing, 5.5 Limitations of Marginal costing, 5.6 Concepts and computation – 5.6.1 Contribution 5.6.2 Profit volume Ratio (P/V Ratio) 5.6.3 Break Even Analysis 5.6.4 Break Even Point (BEP) 5.6.5 Margin of Safety, 5.7 Marginal Cost Statement and Equation, 5.8 Illustrations
- Elementary study of Budget and Budgetary Control : 6.1 Definition Meaning, 6.2 Budgetary Control – 6.2.1 The fundamental principles of budgetary control 6.2.2 Objectives of budgetary control System 6.2.3 Advantages of Budgetary Control System 6.2.4 Limitations of Budgetary Control System, 6.3 Cash Budget – 6.3.1 Importance, 6.4 Flexible Budget – 6.4.1 Features, 6.5 Illustration
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