Cost Accounting (ADVANCE)
Basic to Advance of Cost Accounting..
Cost Accounting (ADVANCE) free download
Basic to Advance of Cost Accounting..
What will you learn in this course:
In this Course you will learn a lot of Knowledge and after complete this course you will excellent in Cost Accounting. This course provide many chapter of of Cost Accounting including Theories and Practical Problems etc.
After Complete this you achieve a lot of Costing and its Application.
This Course Include :
1. Introduction
Meaning of cost accounting
Difference between financial accounting and cost accounting
Advantage or importance of Cost accounting
Different Methods of Cost Accounting
Elements of Cos : Material Labour Overhead
2. Material
Objectives of Materials Control
Techniques or Methods of Material Control
1) A.B.C analysis
2) Determination of stock level
3) Economic order quantity analysis
4) Perpetual inventory technique
5) V.E.D analysis
6) H.M.L. Analysis Technique
7) F.S.N. Analysis Technique
8) S.D.E. Analysis Technique
9) S-OS Analysis Technique
10) Budgetary Techniques
3. Machine Hour Rate
Meaning of Machine Hour Rate
Statement showing machine hour rate
Practical Problems
4. Operating Costing
Meaning of Operating costing method
Transport Costing
Practical Problems
5. Unit Costing
Meaning of unit costing
Different methods of cost accounting
Method of Unit Costing
1. Cost Sheet
2. Statement of Cost
3. Production Account
Calculation of material consumed or Material used
Unit costing Question
6. Tender Price
Meaning of Tender Price
Different types of estimated cost sheet for tender price
Example of fixed overhead and variable overhead
Example of semi–variable overhead
Practical Problems
7. Reconciliation statement
Reconciliation of Cost Accounts with financial Account
Causes of Difference between profit of Cost Accounts and Financial Accounts
ITEMS NOT TO BE INCLUDED IN COST ACCOUNTS
Meaning of reconciliation statement
Statement of Reconciliation
Practical Problems
8. Contract
Contract Costing Method
Meaning of Contract Account
Types of contract price :
(i) Fixed contract price
(ii) Cost plus contract price
Types of contract :
(i) Completed contract
(ii) Incomplete contract
Practical Problems
9. Process costing
Meaning of Process Costing
Normal Wastage, Abnormal Wastage and Abnormal Gain/Effectiveness
Practical Problems
10. Overhead
Meaning of Overhead
Types of Overhead
Fixed Overhead (Time)
Variable overhead (Production)
Semi variable overhead (mix up of both)
Factory Overhead
Office & Administration overhead
Selling & Distribution Overhead
