Cost Accounting – Bachelor of Business Administration (Honors/Research)
SEM. II BBA-113
Authors:
ISBN:
Rs.160.00
- DESCRIPTION
- INDEX
We have a great pleasure in introducing our book to management students on Cost Accounting. This book is especially written as per National Education Policy Syllabus for the students of First Year Graduation of KBC North Maharashtra University, Jalgaon. This is a book which is a written honestly for the rural and urban students of Commerce, Management and professional for effective understanding.
This book is also useful to the teachers who would otherwise have to prepare their lecturers from various sources particularly an attempt has been made to use simple and easily understandable language. Topics of the book are logically arranged in numbered paragraphs exactly according to the modified syllabus from 2024.
Really speaking we prefer and refer the standard books and collected new and latest references and information from innumerable good books, journals, bulletins, reports and research articles.
We are very much thankful to Prashant Publications, Jalgaon,
Mr. Rangrao Patil and his co-operative staff. We are also thankful to our principal, mentor, staff members, family & friends who have directly and indirectly supported for the fruitful presentation of this book.
CHAPTER – 1……………………………………………………………………………………..7
Introduction to Cost Accounting
1.1 Definitions, features, objectives, functions, scope, advantages and limitations
1.2 Relationship and differences between Cost accounting, Management
accounting and Financial Accounting
1.3 Cost Concepts – Cost classification – Elements of cost
1.4 Principals of Classification of Overheads, Classification of Overheads CHAPTER – 2……………………………………………………………………………………44
Preparation of Cost Sheet
2.1 Meaning of cost sheet; Nature of Cost Sheet, Advantages and disadvantages of Cost Sheet
2.2 Preparation of cost sheet for ascertainment of cost and profit
2.3 Practical problems on preparation of cost sheet
CHAPTER – 3……………………………………………………………………………………74 Material Cost
3.1 Meaning and classification of Material
3.2 Methods of Purchasing; Procedure of Purchases, Stores and Issue of Material
3.3 Material Losses, Wastage, Scrap, Spoilage and Defectives
3.4 Methods of Material Costing: FIFO, LIFO, Simple Average, Weighted Average References……………………………………………………………………………………….116
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