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Download Free PDF. Download Free PDF. COST and MANAGEMENT ACCOUNTING. Duncan Williamson. Clara karimazondo. Farhan Khalique. Rupesh tembhare. Isaac Aondofa Agber. MOHAMMED ATHEEP. Download Full PDF. Cost object or cost unit: This is an activity for which a separate measure of cost is desired. Cost Accountant: He/she is a member of the accounting department responsible for collecting product costs and preparing accurate and timely reports to evaluate and control company operations. Download more free notes at www.kasnebnotes.co.ke. Management And Cost Accounting.pdf - Free download PDF files on the internet quickly and easily. License: Trial version. Compatible: Windows/Mac. If you’re looking for a legal way to download the popular Foxit PDF Editor free, I’m here to help you out. Below, you’ll find instructions on how to get the program in just a couple of steps. Modern Cost And Management Accounting By Hanif.pdf - Free download Ebook, Handbook, Textbook, User Guide PDF files on the internet quickly and easily.

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Download Cost Accounting NotesPDF for BBA, BCOM2021. We provide complete cost accounting notes. Cost Accounting study material includes cost accounting notes, cost accounting book, courses, case study, syllabus, question paper, MCQ, questions and answers and available in cost accounting pdf form.

Cost Accounting subject is included in B COM and BBA, so students can able to download cost accounting notes for b.com 2nd sem andcost accounting bba 2nd sem.

Table of Contents

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  • 3 Cost Accounting Notes

Cost Accounting Notes can be downloaded in cost accounting pdf from the below article.

Cost Accounting Syllabus

A detailed cost accounting syllabus as prescribed by various Universities and colleges in India are as under. You can download the syllabus in cost accounting pdf form.

Unit I

Nature and Scope of Cost accounting: meaning, importance & limitations of cost accounting, Costing- An Aid to management, distinction between Cost and Financial accounting, Costing system- characteristics of an ideal costing system, steps for installation, difficulties while installation and how to overcome these difficulties, role of cost accountant.

Unit II

Cost: Analysis, Concepts, Cost Classification, cost sheet and One unit costing.

Unit III

Material Control: techniques of material control i.e. Level Setting, Economic Order Quantity, JIT Inventory System, ABC Analysis, VED Analysis, Perpetual Inventory System and FNSD Analysis. Material Purchase and Storage.

Unit IV

Methods of valuing Material Issues: Cost Price Methods- FIFO, LIFO, Average Cost, Inflated Price, Specific Price, Base Stock and HIFO. Market Price Method- Replacement Price, Realisable Value. Standard Price Methods- Current Standard Price and Base Standard Price.

Unit V

Labour Cost: meaning, labour turnover, Job Analysis, Job Evaluation, Merit Rating, Time Keeping, Idle Time and Overtime.

Unit VI

Remuneration and Incentives: methods of wage payment and incentives plan- Time Wage System, Piece Rate System, Taylor’s Differential Piece Rate System, Merrick’s Multiple Piece Rate System, Gant’s Task and Bonus Plan, Halsey Premium Plan and Rowan Plan.

Unit VII

Overhead: Classifications, Overhead Accounting- allocation, apportionment, re-apportionment and absorption of Overheads. Job, Batch & Contract costing.

Unit VIII

Process Costing: features, application of process costing, process losses-normal loss, abnormal loss and abnormal gain, inter-process profits and evaluation of different processes through practical problems.

Unit IX

Equivalent production in Process Costing: meaning, calculation of Equivalent production and evaluation of Equivalent production through practical problems, Joint Product and By- Product Costing.

Cost Accounting PDF

Cost Accounting Notes

What is Cost Accounting?

Cost accounting is a form of managerial accounting that aims to capture a company’s total cost of production by assessing the variable costs of each step of production as well as fixed costs, such as a lease expense.

Cost Accounting Question and Answer

Some of the cost accounting questions and answers are mentioned below. You can download the QnA in cost accounting pdf form.

  1. Briefly explain the concept and scope of cost accounting. Differentiate between: a) Cost and Financial Accounting. b) Cost and Management Accounting.
  2. Explain material control. Describe any two basic problems which arise in connection with material control system.
  3. Define Overheads and write short notes on Allocation, Apportionment and Absorption of Overheads.
  4. Explain Contract Costing, Marginal Costing and Standard Costing.
  5. Explain the concept of Budget and differentiate between Fixed and Flexible Budgets.
  6. What are cost plus contracts ? What are the advantages available with it?
  7. Describe the managerial use of Standard Costing.
  8. What do you mean by abnormal effectiveness? How it is calculated in Process accounts?
  9. Describe the various functional budgets prepared by a business organization.
  10. Give any four methods of reallocating service department overhead to production departments.

Cost Accounting Question Paper

If you have already studied the cost accounting notes, then its time to move ahead and go through previous year cost accounting question paper.

It will help you to understand question paper pattern and type of cost accounting question and answer asked in mba cost accounting exam. You can download the syllabus in cost accounting pdf form.

Cost Accounting Books

Below is the list of cost accounting book recommended by the top university in India.

  1. Cost Accounting – Theory and Problems, Maheshwari, S.N and Mittal, S. N. (2009)
  2. Cost Accounting, Rajasekaran, (2010), 1st ed, Pearson Education.
  3. Cost Accounting Principles and Practice, Jain, I. C & Nigam, B.M.L
  4. Cost Accounting Text and Problems by M. C. Shukla, T. S .Grewal and M. P. Gupta – S Chand

Below is the top cost accounting book that can be bought from Amazon.

Cost Accounting – Theory & Problems

  • Author: Dr. S.N. Maheshwari, Dr. S.N. Mittal
  • Publisher: Mahavir Publications; 26th Ed.
  • Amazon Bestsellers Rank: #23 in Cost Accounting.

Classification Of Costs Pdf

Cost Accounting: Principles and Practice

  • Publisher: Pearson; 1 ed.
  • Author: B.M Lall, Nigam
  • Amazon Bestsellers Rank: #60 in Cost Accounting #46 in Managerial
  • Customer Rating: 4.2 out of 5

Cost Accounting: Texts and Problems

  • Publisher: S Chand & Company
  • Author: Shukla M.C, Grewal T.S, Gupta M.P
  • Amazon Bestsellers Rank: #11 in Cost Accounting #6 in Managerial
  • Customer Rating: 4.2 out of 5

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