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Costing Methods

Dr. Sathiaseelan Nair R,
Mutharasi. M

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BU2016/B.Com/5/02

140.00 Rs

140.00 Rs per Book

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Accoding to the  Bangalore University B.Com 5th Sem
Syllabus
 
PAPER 5.4: COSTING METHODS
 
Unit 1: Introduction to Costing Methods      04 Hrs
Costing Methods – Meaning, Importance and Categories.
 
Unit 2: Job and Batch Costing           12 Hrs
Job Costing: Meaning, Prerequisites, Job Costing Procedures, Features, Objectives, Applications, Advantages and Disadvantages of Job Costing.
 
Batch Costing: Meaning, Advantages, Disadvantages, Determination of Economic Batch Quantity. Comparison between Job and Batch Costing- Problems.
 
Unit 3: Process Costing         14 Hrs
Introduction, Meaning and Definition, Features of Process Costing, Applications, Comparison between Job Costing and Process Costing, Advantages and Disadvantages, Treatment of Normal loss, Abnormal Loss and Abnormal Gain, Rejects and Rectification – Joint and By-Products Costing – Problems under Reverse Cost Method.
 
Unit 4: Contract Costing        14 Hrs
Meaning, Features of Contract Costing, Applications of Contract Costing, Similarities and Dissimilarities between Job and Contract Costing, Procedure of Contract Costing, Profit on Incomplete Contracts, Problems.
 
Unit 5: Operating Costing      12 Hrs
Introduction, Meaning and Application of Operating Costing, – Power House Costing or Boiler House Costing, Canteen or Hotel Costing, Hospital Costing (Theory only) and Transport Costing – Problems on Transport Costing.
 
Skill Development
  • Listing of industries located in your area and methods of costing adopted by them.
  • List out materials used in any two organizations.
  • Preparation of Imaginary composite job cost statement.
  • Preparation of activity base cost statement.

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Costing Methods

Costing Methods

Dr. Sathiaseelan Nair R,
Mutharasi. M

Write your review