Course curricula of B.Com. programmes of Bangalore University have been revised thoroughly and the university has switched over to Choice Based Credit System from Semester Scheme with effect from 2014-15 academic year. The unique feature of the new curricula is the right blend of both theory and practicals. Further, at least one course on Accounting is made mandatory for each of six semesters of B.Com. Once such course prescribed by the university for the fourth semester of B.Com. is Cost Accounting.
The first volume of Cost Accounting which is prepared keeping in mind the syllabus of Cost Accounting course prescribed for fourth semester of B.Com. of Bangalore University under CBCS. This book is prepared systematically explaining the concepts, procedure, rationale, etc., unequivocaly followed by many appropriate illustrations drawn from the question papers of previous examinations. A large number of problems are solved wherein each important and difficult adjustment / entry is explained in the form of working notes. And the presentation and analysis are simple but systematic.
Contents –
I. Cost Accounting – Introducation
II. Material Cost Control
III. Labour Cost Control
IV. Overhead Cost Control
V. Reconciliation of Cost and Financial Accounts
Bibliography
Annexure – I : Question Paper Pattern
Annexure – II : Model Question Paper