Page 5 - DCOM202_COST_ACCOUNTING_I

CONTENT

Unit 1: Nature and Scope of Cost Accounting 1
Gopika Juneja, Lovely Professional University

Unit 2: Cost Elements and Classification 20
Gopika Juneja, Lovely Professional University

Unit 3: Cost Sheet and Unit Costing 40
Gopika Juneja, Lovely Professional University

Unit 4: Material Control 56
Gopika Juneja, Lovely Professional University

Unit 5: Methods of Valuing Material Issues 87
Gopika Juneja, Lovely Professional University

Unit 6: Labour Cost 108
Sukhpreet Kaur, Lovely Professional University

Unit 7: Remuneration and Incentives 130
Sukhpreet Kaur, Lovely Professional University

Unit 8; Overheads 156
Sukhpreet Kaur, Lovely Professional University

Unit 9: Absorption of Overheads 175
Sukhpreet Kaur, Lovely Professional University

Unit 10: Job and Batch Costing 193
Sukhpreet Kaur, Lovely Professional University

Unit 11: Contract Costing 213
Manpreet Kaur, Lovely Professional University

Unit 12: Process Costing and its Applications 236
Manpreet Kaur, Lovely Professional University

Unit 13: Normal Wastage, Abnormal Loss and Abnormal Gain 258
Manpreet Kaur, Lovely Professional University

Unit 14: Equivalent Production in Process Costing 274
Manpreet Kaur, Lovely Professional University