Buy Lagat Lekhankan Cost Accounting by Dr. B. K. Mehta for Sri Dev Suman University - SBPD Publications

लागत लेखांकन Cost Accounting B. Com. 3rd Year

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According to the New Syllabus of Sri Dev Suman Uttarakhand University, Tehri (Garhwal), for B. Com Semester - III.

Book Code : 4823

ISBN : 978-93-89356-04-5

Language : Hindi

Edition : Latest

Availability : In Stock

Authors : Dr. B. K. Mehta

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Book Content

1. Cost Accounting—Meaning, Importance and Evaluation, 2. Elements of Cost and their Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Contract Costing, 6. Operating Costing.

 

SYLLABUS

 

Unit I:Introduction : Meaning, Objectives and Advantages of Cost Accounting, Difference between Cost Accounting and Financial Accounting, Cost Concepts and Classifications, Methods and Techniques, Elements of Cost, Installation of a Costing System, Role of a Cost Accountant in an Organization.

 

Unit II:Elements of Cost, Installation of a Costing System, Role of a Cost Accountant in an Organization.

 

Unit III:Accounting for Material : Material/Inventory Control-Concept and Techniques, Accounting and Control of Purchases, Storage and Issue of Materials, Methods of Pricing of Materials Issues-FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard, Treatment of Material Losses.

 

Unit IV:Accounting for Labour : Accounting and Control of Labour Cost, Time Keeping and Time Booking, Concept and Treatment of Idle Time, Over Time, Labour Turnover and Fringe Benefits.

 

Unit V:Contract Costing, Operating Costing.

Book Details
  • Author/Authors : Dr. B. K. Mehta
  • Class : B. Com. IIIrd Year Sri Dev Suman University
  • Page No. : 280
  • Year : 2024
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