Cost Accounting (BBA)

Cost concepts, material, labour and overhead costing, unit, job and process costing.

6 महीनेअवधि 5Chapters25टॉपिक

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सिलेबस · पाठ्यक्रम

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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)

परिचय

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)

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.