COST ACCOUNTING : AN INTRODUCTION

ELEMENTS OF COST AND THEIR CLASSIFICATION

MATERIAL COSTING

(Methods of Valuation of Material Issue, Concept of Material Control and its Techniques)

LABOUR COSTING

UNIT COSTING

[Preparation of Cost Sheet and Statement of Cost (Including Calculation of Tender Price)]

OVERHEAD COSTING

OVERHEAD COSTING : CALCULATION OF MACHINE HOUR RATE

CONTRACT AND JOB COSTING

OPERATING COSTING (Transport Cost)

PROCESS COSTING

RECONCILIATION OF COST AND FINANCIAL ACCOUNTING

MARGINAL COSTING

(Profit-Volume Ratio, Break-Even Point, Margin of Safety, Application of Break-Even Analysis)

STANDARD COSTING AND VARIANCE ANALYSIS

(Material and Labour)