Cost Accounting

Notes of cost accounting for commerce,accounting student to learn easy.It almost cover all important topics which are given below

Unit – 1. Introduction

Nature and scope of cost accounting

Cost concepts and classification

Methods and techniques of Costing

Concept of cost audit

Unit – 2. Accounting for Material & Labour

Material control, concept and techniques;

Pricing of material issues

Treatment of material losses

Labour cost control procedure

labour turnover

Idle time and overtime

Methods of wage payment-time and piece rates

Incentive schemes

Unit – 3. Accounting for Overheads

Classification and departmentalization

Absorption of overheads

Under the over absorption, and its treatment

Unit – 4. Cost Ascertainment

Unit costing

Job, batch and contract costing

Operating Costing

Unit – 5. Process costing

Inter-Process Profit

Concept of joint and by-products

Nota daripada kos kira-dagang, pelajar perakaunan untuk belajar easy.It hampir meliputi semua topik penting yang diberikan di bawah

Unit - 1. Pengenalan

Sifat dan skop perakaunan kos

konsep kos dan klasifikasi

Kaedah dan teknik Kos

Konsep audit kos

Unit - 2. Perakaunan untuk Material & Buruh

kawalan bahan, konsep dan teknik;

Harga isu bahan

Rawatan kerugian ketara

prosedur kawalan kos Buruh

perolehan buruh

masa terbiar dan kerja lebih masa

Kaedah gaji pembayaran masa dan kadar piece

skim insentif

Unit - 3. Perakaunan untuk Overhed

Pengelasan dan penjabatan

Penyerapan overhed

Under penyerapan ke atas, dan rawatannya

Unit - 4. Kos Penentuan

Unit berharga

Ayub, kelompok dan kontrak bernilai

Operasi Kos

Unit - 5. Proses berharga

Inter-Process Keuntungan

Konsep bersama dan oleh-produk