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COST ACCOUNTING NOTES

COST ACCOUNTING NOTES – SCORE BEST IN YOUR EXAMS!!!

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  • COST ACCOUNTING NOTES

COST ACCOUNTING NOTES

COST ACCOUNTING NOTES
COST ACCOUNTING NOTES

Here you will get the notes on cost accounting. All the previous year questions covered in the examinations are provided here. Get the best use of it. Also provide your feedback for the same.

The syllabus covered is as follows:

BUDGETARY CONTROL

CONTRACT COSTING

Introduction: – Concept of Cost, Costing, Cost Accounting & Cost Accountancy, Limitations of
Financial Accounting, Origin and Objectives of Cost Accounting, Advantages and Limitations of
Cost Accounting, Difference between Financial and Cost Accounting, Cost Unit & Cost Centre,
Elements of Cost, Material, Labour and other Expenses Classification of Cost, Types of Costs
and Preparation of Cost Sheet.

Contract Costing- Meaning, Features and Rules regarding the calculation of Profits in case of
complete and incomplete contracts alongwith the treatment of Work-in-progress.
Process Costing – Meaning, Features, Normal and Abnormal Loss/ Gains, Inter process profits
and equivalent production.

Reconciliation of Cost & Financial accounts
Marginal Costing – Meaning and various concepts – Fixed Cost Variable Cost, Contribution, P/V
Ratio, Break Event Point, Margin of Safety, Managerial Applications.

Standard Costing- Definition and Meaning of Various Concepts Advantages and Limitations of
Standard Costing
Variance Analysis – Material, Labour and Overheads Variances only.
Budget and Budgetary Control- Definition, Meaning and objectives of Budgetary control
Advantages and disadvantages of Budgetary Control, Types of Budget.

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COST ACCOUNTING NOTES
COST ACCOUNTING NOTES

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