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: Introduction and Cost SheetUnit 2: Material CostUnit 3: Labour Cost
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: OverheadsUnit 5: Methods of Costing
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 2 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: Introduction and Cost Sheet
5 टॉपिक+
- Meaning, objectives and advantages of cost accounting
- Cost accounting vs financial accounting
- Elements and classification of cost
- Cost unit and cost centre
- Preparation of cost sheet, tenders and quotations
02Unit 2: Material Cost
5 टॉपिक+
- Purchase and storage of materials
- Stock levels: reorder, minimum, maximum and danger level
- इकोनॉमिक ऑर्डर क्वांटिटी
- Methods of pricing issues: FIFO, LIFO, simple and weighted average
- ABC analysis and perpetual inventory
03Unit 3: Labour Cost
5 टॉपिक+
- Time keeping and time booking
- Time rate and piece rate systems
- Incentive plans: Halsey and Rowan
- Idle time and overtime
- Labour turnover
04Unit 4: Overheads
5 टॉपिक+
- Classification of overheads
- Allocation and apportionment
- Secondary distribution of service department costs
- Absorption: machine hour rate and labour hour rate
- Under- and over-absorption
05Unit 5: Methods of Costing
5 टॉपिक+
- Unit (output) costing
- Job and batch costing
- Contract costing (introduction)
- Process costing with normal and abnormal loss
- Reconciliation of cost and financial accounts (introduction)
About this course
आप यह कर पाएँगे
- Explain cost concepts, classification of costs and prepare a cost sheet
- Control material cost using EOQ, stock levels and methods of pricing issues
- Calculate labour cost under time rate, piece rate and incentive plans
- Allocate, apportion and absorb overheads including machine hour rates
- Apply unit, job, contract and process costing methods
यह किसके लिए है
- BBA students of Semester 2 in UP state universities and affiliated colleges (Lucknow University pattern)
- Students planning CA / CMA Foundation or cost-related jobs
आपको क्या चाहिए
- Financial Accounting (Semester 1)
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 the course follow?
The common UP state university BBA syllabus for Cost Accounting (Semester 2, Lucknow University pattern). The centre follows the student's own university syllabus (Lucknow University, MGKVP, VBSPU, CSJMU or any other) where it differs.
How are classes conducted?
Unit-wise lectures with examples from Indian business, short notes, numerical practice where needed and MCQ tests.
How much is numerical work?
Most of the paper is numerical; every method is solved step by step with formats for the cost sheet and process account.
Are previous year questions covered?
Yes, previous university questions are solved unit-wise before the semester examination.
