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University of Mumbai, Maharashtra (Mumbai University), Accounting and Finance Semester 3, Cost Accounting (Methods of Costing) – II Syllabus

Cost Accounting (Methods of Costing) – II Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus

Unit - 1 Classification of Costs and Cost Sheet

UNIT 1

CLASSIFICATION OF COSTS COST SHEET

1.1 Introduction

1.2 Concept of Cost

1.3 Cost Classification

1.4 Cost Sheet

1.5 Solved Examples

Unit - 2 Reconciliation of Cost and Financial Accounts

UNIT 2

RECONCILIATION OF COST AND FINANCIAL ACCOUNTS

2.1 Introduction

2.2 Need for Reconciliation

2.3 Reasons for disagreement between Cost Financial Records

2.4 Procedure for Reconciliation

2.5 Proforma Statement of Reconciliation

2.6 Solved Examples

Unit - 3 Contract Costing

UNIT 3

CONTRACT COSTING

3.1 Introduction

3.2 Important Terms used in Contract Costing

3.3 Recording costs on contract

3.4 Profit on Incomplete Contracts

3.5 Solved Example

Unit - 4 Process Costing

UNIT 4

PROCESS COSTING

4.1 LEARNING OBJECTIVES

4.2 INTRODUCTION

4.3 MEANING OF PROCESS COSTING

4.4 DISTINCTION BETWEEN JOB COSTING AND PROCESS COSTING

4.5 COSTING PROCEDURE

4.6 INTER PROCESS PROFITS

4.7 VALUATION OF WORKINPROGRESS

4.8 SOLVED EXAMPLES