Tuesday, June 26, 2018


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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