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Today you will get the b.com 2nd year cost accounting syllabus 2022-23 in advance.
This syllabus guide you on which lesson you have to read in the subject.
Every university issues a new syllabus every year, but sometimes they delay to prepare it.
Students who passed the b.com part 1 and entered part 2, were not aware of the chapters.
That syllabus is for them.
If you did not get the new syllabus from your professor, then follow it for the perfect guidelines.
Cost audit is important and industries have to keep books of accounts to show the utilization of materials, labor, and other costs
As you know that cost audit is a part of the industry and if anyone wants to get a job in cost audit then they will be learned everything.
So, it is better for you to focus on this subject for better knowledge from b.com.
You will learn in this subject how to keep books of accounts to show the utilization of materials, labor, and other costs details.
Basically, cost accounting helps the company to understand, how to use the resources effectively.
This is the tracking and measuring method.
If this syllabus is not matching with your university syllabus guideline.
Then move with the university syllabus.
Advanced Cost Accounting Syllabus
Cost Accounting Syllabus For B.com 2nd Year
- Unit-1 Single Output Costing:- Meaning of Cost, Elements of Cost, Treatment of Stock- Stock of Raw Materials, Stock of Workin Progress, Stock of Finished Goods, Practical Problems on Cost Sheet and Tender.
- Unit-2 Material Cost:- Proper Purchase Procedure, Fixation of Stock Levels, ABC Analysis, Stores Ledger Account, Methods of Pricing of Material Issues. Practical Problems on Fixation of Stock Levels and Methods of Pricing of Material Issues (FIFO and LIFO only)
- Unit-3 Labour Cost:- Meanings of Time Keeping, Time Booking, Idle Time and Labour Turnover. Methods of Wage Payments-Time Rate System, Piece Rate System; Incentive Plans- Halsey Plan, Rowan Plan and Taylor`s Differential Piece Rate System and Practical Problems on above methods.
- Unit-4 Overhead Costs:- Definition of Overheads, Importance of Overhead, Classifications of Overheads, Methods of Determination of Overhead Rate, Practical Problems on Machine Hour Rate.
Cost Accounting B.com 2nd Year Book
B.com 2nd Year Cost Accounting Book And Writer Name
- Cost Accounting - S.P.Jain & K.L. Narang
- Cost Accounting - Dr. S.N. Maheshwari
- Cost Accounting - Ravi M. Kishore
- Advanced Cost Accounting - P. Dasgupta.
- Practical Costing - Khanna, Pande, Ahuja, Arora
- Cost Accounting - Dr. R. N. Khandelwal
- Cost Accounting - Dr. Mriganka Chakraborty, Dipankar Das
- Cost Accounting - S.P. Jain, K.L Narang, Simmi Agrawal
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B.com 2nd Year Cost Accounting Important Questions 2022-2023
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