Overheads : 1.1 Meaning and Definition of Overheads, 1.2 Classification of Overheads, 1.3 Introduction to Cost Accounting Standard, Cost Accounting Standard Board, 1.4 Introduction to CAS -3, CAS-11, CAS-15, 1.5 Cost Accounting Standard -3 : Production and Operational Overheads.
Accounting of Overheads (Part – I) : 2.1 Collection and Allocation of overheads, 2.2 Apportionment and Reapportionment of overheads, 2.3 Primary and Secondary Distribution of Overheads, 2.4 Simple problem of Primary distribution of Overhead and Secondary distribution of overheads (Repeated & Simultaneous Equation method only).
Accounting of Overheads (Part – II) : 3.1 Absorption – Meaning, Rate and Methods of Overhead Absorption, 3.2 Under and Over Absorption of overheads- Meaning, Reasons and Accounting treatment, 3.3 Simple problems on the accounting treatment of under and over absorption of Overheads.
Activity Based Costing : 4.1 Introduction and definition, 4.2 Purpose and benefits of Activity based Costing, 4.3 Cost Drivers, 4.4 Problems on Activity based costing (Simple Problems only)