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    Basics of Cost Accounting Material SPL II

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    accchess469
    This document outlines the syllabus for the subject "Basics of Costing-Paper II(Material)" for Semester III of the SY Bcom program at Symbiosis College of Arts and Commerce. The objectives of the course are to impart knowledge of basic cost accounting concepts, train students to create basic cost sheets, and study material, labor, and overhead costs in detail. The syllabus covers 5 units over 54 lectures - material, purchase of materials, storing materials, materials accounting and pricing, and inventory control. Suggested reference books, journals, and websites are also provided.

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    Basics of Cost Accounting Material SPL II

    Uploaded by

    accchess469
    14 views2 pages
    This document outlines the syllabus for the subject "Basics of Costing-Paper II(Material)" for Semester III of the SY Bcom program at Symbiosis College of Arts and Commerce. The objectives of the course are to impart knowledge of basic cost accounting concepts, train students to create basic cost sheets, and study material, labor, and overhead costs in detail. The syllabus covers 5 units over 54 lectures - material, purchase of materials, storing materials, materials accounting and pricing, and inventory control. Suggested reference books, journals, and websites are also provided.

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    Basics of Cost Accounting Material Spl II

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    This document outlines the syllabus for the subject "Basics of Costing-Paper II(Material)" for Semester III of the SY Bcom program at Symbiosis College of Arts and Commerce. The objectives of the course are to impart knowledge of basic cost accounting concepts, train students to create basic cost sheets, and study material, labor, and overhead costs in detail. The syllabus covers 5 units over 54 lectures - material, purchase of materials, storing materials, materials accounting and pricing, and inventory control. Suggested reference books, journals, and websites are also provided.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    14 views2 pages

    Basics of Cost Accounting Material SPL II

    Uploaded by

    accchess469
    This document outlines the syllabus for the subject "Basics of Costing-Paper II(Material)" for Semester III of the SY Bcom program at Symbiosis College of Arts and Commerce. The objectives of the course are to impart knowledge of basic cost accounting concepts, train students to create basic cost sheets, and study material, labor, and overhead costs in detail. The syllabus covers 5 units over 54 lectures - material, purchase of materials, storing materials, materials accounting and pricing, and inventory control. Suggested reference books, journals, and websites are also provided.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    Symbiosis College of Arts and Commerce

    (An Autonomous College Affiliated to University of Pune)

    Semester III
    Title of
    SY Bcom(Sem III)-Basics of Costing-Paper II(Material)
    Subject
    Objectives 1.To impart knowledge of the basic concepts in cost accounting
    2.To train to make basic cost sheet
    3.To study the element of costs in detail-Material , Labour and Overheads

    No. of
    Unit Contents of the syllabus
    Lectures
    1 Material 6
    1.1 Introduction
    1.2 Meaning of material, stock, inventory
    1.3 Need and essentials of material control
    2 Purchase of Materials 16
    2.1 Objectives purchase department
    2.2 Functions of purchase department
    2.3 Scientific purchasing procedure
    2.4 Purchase documentation
    2.5 Economic Order Quantity
    3 Storing of materials 8
    3.1 Stores location and layout
    3.2 Types of store organization
    3.2 Duties of store keeper
    3.4 Classification and codification
    3.5 Forms and documents used in
    4 Materials accounting and pricing of issues 12
    4.1 Accounting of receipts of materials
    4.2 Accounting of issues of materials-LIFO,FIFO,Simple
    average,Weighted average
    4.3 Introduction to Material Accounting in ERP
    8
    5 Inventory control,
    5.1 Periodic and perpetual,
    5.2 Inventory ratios
    5.3 Reconciliation of physical stock and stock as per records.
    5.4 ABC Analysis
    ERP 4

    Total lectures 54
    Suggested Reference Books

    Sr.No. Book Name Author Publication


    1 Principles and Practice of Cost N K Prasad Syndicate Pvt.Ltd.
    Accounting
    2 Cost Accounting V K Saxena and Vashista Sultan Chand &Sons
    3 Cost Accounting Theory and Problem S N Maheshwari and S Mahavir Book
    N Mittal depot,New Delhi
    4 Cost Accounting Principles and Practice Jain and Narang Kalyani Publishres
    5 Cost Accounting Theory and Practice Nirmal Gupta and Ane Books Pvt.ltd.
    Chhavi Sharma
    6 Cost Accounting Text and Problems Dr. N K Agarwal Shuchita Prakashan
    Pvt.Ltd.
    7 Costing Adviser and Cost Management P V Rathnam Kitab Mahal
    8 Cost Accounting Jawahar Lal Tata Mcgraw Hill
    9 Cost Accounting R S N Pillai & V Himalaya Publication
    Bhagavati
    10 Cost Accounting Prabhu Dev Himalaya Publication

    Suggested Journals
    1. Management Accountant (ICAI Journal)
    2. The Chatered Accountant (ICAI Journal)
    3. Chatered Secretary(ICSI journal)

    Web sites : www.icwai.org,www.icsi.edu,www.icai.org

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