Cost Accounting for CS Executive

In following written lectures of cost accounting, you will cover the syllabus of CS Executive relating to cost accounting.

1.  Cost accounting & objectives 
2.  Costing system
3.  Cost concepts
4.  Cost classification
5.  Management accounting 
6.  Nature and scope of Management Accounting
7.  Role of management accountant
8.  Tools and techniques of management accounting
9.  Distinction between financial accounting and cost accounting
10. Distinction between financial accounting and management accounting
11. Elements of cost 
12. Material cost 
13. Purchase procedures
14. Store keeping
15. Inventory control
16. Fixing of minimummaximum and Re-order levels
17. ABC analysis
18. Receipts
19. Issue of material and its accounting
20. Accounting and control of wastage, spoilage and defectives
21.  Labour cost 
22. Classification of labour costs
23. Payroll procedures
24. Monetary and non-monetary incentive schemes
25. Labour turnover and remedial measures
26. Treatment of idle time and overtime.
27. Direct expenses 
28. Nature, collection and classification of direct expenses 
29. Accounting Treatment of Direct Expenses
30. Overheads 
31. Nature, classification and collection of Overheads
32. Allocation, apportionment, absorption and control of overheads

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Education : Cost Accounting for CS Executive
Cost Accounting for CS Executive
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