Cost Accounting Syllabus

Course Objective: The primary objective of the course is to familiarize the students with

the basic cost concepts, allocation, and control of various costs and methods of costing.

Block-1 Cost Accounting and Cost Classification

Unit-1 Cost Accounting-Introduction and Basic Concepts

Unit-2 Classification of Costs and Cost Sheet

Unit-3 Material Costing

Unit-4 Labour Costing

Unit-5 Overheads Distribution:

Unit-5 1- Classification,
Unit-5 2- Allocation,
Unit-5 3- Apportionment
Unit-5 4- Absorption

Block-2 Costing Techniques

Unit-6 Output Costing

Unit-7 Job and Contract Costing

Unit-8 Process Costing

Unit-9 Operating Costing

Block-3 Control Accounts and Reconciliation of Cost

Unit-10 Cost Control Accounts

Unit-11 Reconciliation of Cost and Financial Accounts

Unit-12 Integrated Accounts

Unit-13 Cost Reduction and Cost Control

Block-4 Uniform Costing & Cost Auditor

Unit-14 Uniform Costing

Unit-15 Activity-Based Costing

Unit-16 Cost Accounting Record Rules

Unit-17 Cost Audit

-: Suggested Readings Books :-

  • 1- Maheshwari, S. N., and Mittal, S. N. (2009), Cost Accounting – Theory and Problems, 22nd Revised Edition, Shri Mahavir Book Depot.
  • 2- Rajasekaran, (2010), Cost Accounting, 1st edition, Pearson Education.
  • 3- Arora, M.N., (2009), Cost Accounting, Vikas Publishing House.
  • 4- Lal, Jawahar, and Srivastava, Seema, (2008), Cost Accounting, 4th Edition, McGraw Hill Education.
  • 5- Jain and Narang, (2008), Cost Accounting, Kalyani Publishers.

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