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UNIT - I
INTRODUCTION TO COST ACCOUNTING
Definition, Nature and Scope, Essentials of Good Cost Accounting System, Techniques and Methods of Costing, Importance of Cost Accounting, Elements of Cost, Classification of Costs.
UNIT - II
OUTPUT OR UNIT COSTING
Costing Methods, Collection of Costs, Valuation of Materials Issues, Overheads, Preparation of Cost Sheet, Process Costing – Nature of Process Costing, Important Aspects of Process Accounts, Costing of Equivalent Production Units.
UNIT - III
JOINT PRODUCTS AND BY PRODUCTS
Distinguish between Joint Products and By Products, Joint Costs and Subsequent Costs, Methods of Allocating Joint Costs, Accounting for Joint Costs, By Products.
UNIT - IV
INTRODUCTION TO MANAGEMENT ACCOUNTING
The Users of Accounting Information, Differences between Management Accounting, Cost Accounting and Financial Accounting, Elements of Functions of Management Accounting,C-V-P Analysis- Assumptions, Inter Relationships of Cost, Volume and Profits, Constructing the Breakeven (Graphical Approach).
UNIT - V
MANAGEMENT CONTROL SYSTEMS
Control at different Organizational Levels, Different Types of Controls, Responsibility Centres, the Nature of Management Control Systems, Budget – Concept, Advantages and Disadvantages, Fixed and Flexible Budgets; Cost Management – Life Cycle Costing, Target Costing, Kaizen Costing (Theory
only).
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CategoriesManagement
Format PDF
TypeeBook