RESOURCES

Commerce - Cost Accounting

Cost Accounting | FREE e- Books, Complete Video Tutorials, Question & Answer, Quiz, Tests
Here is a list of links to e-books of Cost Accounting of dVIDYA On-line FREE Tutorial Course. Click the respective link to read the Books on-line. Printed Book is also available. Please e-mail dvidyamail@gmail.com for details

Cost Accounting

Cost Accounting
Basic Concepts of Cost Accounting, Objectives of Cost Accounting, Cost Concepts and Terms, Elements of Cost, Classification of Costs, Costing Techniques, Costing Methods, Direct Expenses, Cost Sheet, Job Order Costing, 

Materials Cost
Materials Control, Bill of Materials (BOM), Stores Records, Inventory Control, Materials Consumption, Material Issue Valuation Methods, Valuation of Materials Returned, Accounting Treatment of Materials Differences, Materials Loss Control, 

Labour Cost
Determination of wages, Idle Time, Idle Time in Cost Accounting, Overtime, Labour Turnover, Wage Payment Systems, Group Wages, Group Bonus, Efficiency Rating, Accounting treatment of specific Labour Cost items,   

Overhead Cost
Classification of Overheads, Fixed Cost and Variable costs, Fixed Cost and Variable overheads, Distribution of Overheads, Re-apportionment of service department overheads, Treatment of spoiled and defective work, Absorption of overhead to cost units, Activity based Cost Allocations, Accounting & Control of Manufacturing Overheads, Accounting and Control of Administrative Overheads, Accounting and Control of Selling and Distribution Overheads, Production Capacity, Idle capacity cost, Treatment of Certain expenses in Costing , Depreciation

Non Integrated Accounts
Characteristics of Non-Integrated Accounts , Cost Ledger Control A/c, Integrated Accounting System, Reconciliation of Cost and Financial Accounts

Job, Contract & Batch Costing
Job Costing, Job Cost Accounting, Contract Costing, Sub-contracting, Terms used in Contract Cost, Cost plus Contract, Batch Costing

Process, Joint & By-Products Costing
Process Costing, Process Costing Procedure, Treatment of Process Loss/ Gain, Inter Process Profit, Joint Products, Co-Products, By-Products, Apportionment of Joint Cost to Joint Products, 

Operating Costing
Features of operating costing, Application of Operating cost, 

Standard Costing
Features of Standard Costing, Standard Costing Process, Setting up of Standard Cost System, Classification & Computation of Variances, Standard Cost Accounting Plans, 

Marginal Costing
Marginal cost, Features of Marginal costing, Absorption Costing, Marginal Cost Equation, Break-Even Analysis, Cost Volume Profit Analysis, Contribution, P/V Ratio, Margin of Safety, Break-even Chart, Key Factor

Click dVidya Dashboard  to access FREE resources of Video Tutorials, Books, Question & Answer, Quiz, Tests