Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Activity Based CostingUnit 2: Target, Life-Cycle and Kaizen CostingUnit 3: Standard Costing and Variance Analysis
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Marginal Costing and Decision MakingUnit 5: Cost Audit and Cost Control
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 6 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
सिलेबस · पाठ्यक्रम
1 subject · 5 chapters · 25 topics
01Unit 1: Activity Based Costing
5 टॉपिक+
- Limitations of traditional overhead absorption
- Activities, cost pools and cost drivers
- Steps in ABC
- ABC vs traditional costing
- Activity based management
02Unit 2: Target, Life-Cycle and Kaizen Costing
5 टॉपिक+
- Target costing and value engineering
- Life-cycle costing and product life cycle stages
- Kaizen costing
- Just-in-time and throughput accounting
- Back-flush costing
03Unit 3: Standard Costing and Variance Analysis
5 टॉपिक+
- Standard cost and its setting
- Material price and usage variances
- Labour rate and efficiency variances
- Overhead variances
- Reporting variances to management
04Unit 4: Marginal Costing and Decision Making
5 टॉपिक+
- Contribution and P/V ratio
- Break-even point and margin of safety
- Make or buy decisions
- Key factor and product mix
- Accept or reject special orders
05Unit 5: Cost Audit and Cost Control
5 टॉपिक+
- Cost control vs cost reduction
- Budgetary control
- Cost audit under section 148 of the Companies Act, 2013
- Companies (Cost Records and Audit) Rules, 2014 and forms CRA-1 to CRA-4
- Uniform costing and inter-firm comparison
About this course
आप यह कर पाएँगे
- Allocate overheads to products using activity based costing
- Compute target cost and explain life-cycle and kaizen costing
- Calculate material and labour variances and interpret them
- Use marginal costing for BEP, make or buy and product-mix decisions
- Explain cost audit requirements under the Companies Act, 2013
- Distinguish cost control and cost reduction techniques
यह किसके लिए है
- B.Com (Accounting & Taxation) students of Semester 6 (UP state universities)
- Students preparing for CMA / CA Intermediate costing
आपको क्या चाहिए
- Enrolled in B.Com (Semester 5 / 6) of a UP state university
- University syllabus and previous papers of your semester, if available
- Basic cost accounting from earlier semesters (elements of cost, overheads)
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
सवाल
Which syllabus does this course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches your university's units and papers.
How much of the paper is numerical?
Roughly half - ABC, variances and marginal costing problems; cost audit and modern techniques are theory.
Is ABC difficult?
Not when done step by step: identify activities, compute driver rates, then charge products. The trainer gives graded practice sets.
