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Andhra University Syllabus for B.com IIIrd year
Posted Date: 28 Jul 2008 Resource Type: Articles/Knowledge Sharing Category: Syllabus
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Posted By: S.Yamininagarajan Member Level: Diamond
Rating:  Points: 2
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AU B.Com III Year - Cost Control Techniques II
Objectives
To make the students gain an expert knowledge of costing systems and cost control methods and their application by way of solving problems.
UNIT I: Material cost control - Meaning, requirements, advantages -Control Measures - Purchasing system -Inventory control -Demand and supply ABC - Ferpetual inventory - Labour cost control - Labour turnover - Causes Cost - Wages analysis -Treatment of idle time, overtime,-, leave pay etc.
UNIT II: Overheads - Problems and classification - Procedure for linking overheads to cost - Apportionment -Reapportionment - Absorption methods Under absorption - Over absorption - Accounting treatment.
UNIT IlI: Job costing - Nature - Purpose - Procedure and estimation -Unit costing - Principles involved; Contract costing - Nature - Recording costs Value and profit on contracts - Types of contracts.
UNIT IV: Process costing nature and problems - Treatments of normal loss -Abnormal loss and abnormal gain; Process having W.I. P. - Ascertainment of value; Inter Process profits - Accounting treatment.
UNIT - V : Costing of joint products and by products - Nature and accounting - Decision making and under joint product situation: Operation costing Nature and problem - Operating costing in Transport undertakings; Standard costing - Meaning and purpose Variance analysis - Material - Labour Overheads and sale variances.
Books Recommended:
1. Bhar, B.K. - Cost Accounting, Principles and Practices. Academic Pub., Calcutta;
2. Jawahar Lal - Cost Accounting, Tata McGraw Hill Pub. Co. Ltd., New Delhi; 3. Iyengar, S.P. - Cost Accounting, Principle and Practice - Sultan Chand & Sons, New Delhi;
4. Nigam & Sharma - Cost Accounting Principles and Practice, Himalaya Pub. House, Mumbai;
5. Jin, S.R & Narang. K.L. Cost Accounting, Kalyani Publishers, Ludhiana.
For more details, visit http://www.andhrauniversity.info/
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