Cost Accounting

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বর্ণনা Cost Accounting

Notes of cost accounting for commerce,accounting student to learn easy.It almost cover all important topics which are given below
Unit – 1. Introduction
Nature and scope of cost accounting
Cost concepts and classification
Methods and techniques of Costing
Concept of cost audit
Unit – 2. Accounting for Material & Labour
Material control, concept and techniques;
Pricing of material issues
Treatment of material losses
Labour cost control procedure
labour turnover
Idle time and overtime
Methods of wage payment-time and piece rates
Incentive schemes
Unit – 3. Accounting for Overheads
Classification and departmentalization
Absorption of overheads
Under the over absorption, and its treatment
Unit – 4. Cost Ascertainment
Unit costing
Job, batch and contract costing
Operating Costing
Unit – 5. Process costing
Inter-Process Profit
Concept of joint and by-products