Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
1st Year
Course No: B. Com. 107: COST ACCOUNTING
Total Marks: 90
Objectives: The course shall expose the
learners to the basic concepts and the tools used in Cost Accounting.
Block I: Introduction: 18
Introduction:
Nature and Scope of Cost Accounting; Cost concepts and Classification; Methods
and techniques; Installation of costing system; Concept of Cost Audit.
Block II: Accounting of Material: 18
Accounting
for Material; Material control; concept and techniques; Pricing of Material
issues; Treatment of material losses.
Block III: Accounting for Labour: 18
Labour
cost control procedure; Labour turnover; Idle time and overtime; Methods of
wage payment, time and piece rates; Incentive schemes.
Block IV: Accounting for Overheads: 18
Classification
and departmentalization; Absorption of overheads; Various methods of overheads
absorption; Determination of overhead rates; under and over absorption, and its
treatment.
Block V: Cost Ascertainment: 18
Unit
Costing; job, batch and contract costing; Operating costing; Process
costing-Valuation of work in progress, (excluding inter-process profits) and
joint and by products, Cost Records: Integral and non-integral system; Reconciliation
of cost and financial accounts.
Suggested Readings:
1. Jain
S. P. & Narang K. L.: Cost Account; Principles & Practice; Kalyani
Publishers.
2. Arora
M. N.: Cost Accounting – Principles & Practice; Vikas Publishing House; New
Delhi.
3. Tulsian
P. C.: Practical Costing; Vikash Publishing House; New Delhi.
4. Maheswari
S. N.: Advanced Problems & Solutions In Cost Accounting; S. Chand & Co.
Ltd.; New Delhi.
5. Anthony,
Robert & reece, et al: Principles of Management Accounting, Richward Irwin
Inc.
6. Horngren,
Charles, Forest and Datar et al: Costing Accounting-A Managerial Emphasis;
Prentice Hall, New Delhi.
7. Khan
M. Y and Jain P. K.: Management Accounting; Pentice Hall India, New Delhi.
8. Kalpana
M. Y. and Jain P. K.: Management Accounting; Pentice Hall, New Delhi.
9. Tulsian
P.C.: Practical Costing: Vikas, New Delhi.
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