| Lecture No. |
Description |
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| Lecture 1 |
Meaning and Scope of Cost Accounting: Basic cost concepts – Elements of Costs.. |
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| Lecture 2 |
Classification of Costs. |
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| Lecture 3 |
Total Cost build up |
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| Lecture 4 |
Cost sheet |
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| Lecture 5 |
Emerging Terms viz. Life Cycle Costing |
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| Lecture 6 |
Activity Based Costing, |
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| Lecture 7 |
Back flush Costing. |
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| Lecture 8 |
Materials Control: Meaning and significance of Inventory |
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| Lecture 9 |
Different Steps involved in controlling Materials |
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| Lecture 10 |
Techniques of material/inventory control |
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| Lecture 11 |
First in First Out Method |
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| Lecture 12 |
Last in First Out Method |
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| Lecture 13 |
Simple average method and Weighted average method. |
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| Lecture 14 |
Valuation of inventory- material losses |
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| Lecture 15 |
Labour Cost Control: Direct and Indirect Labour |
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| Lecture 16 |
Labour Cost Control: Treatment of Idle time. |
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| Lecture 17 |
Labour Cost Control: Treatment of Holiday Pay, Overtime etc. in cost accounts. |
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| Lecture 18 |
Labour Cost Control: Meaning of incentives and its objectives |
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| Lecture 19 |
Labour Cost Control: Types of Incentive Plans. |
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| Lecture 20 |
Labour Cost Control: Casual workers & Out workers, Labour turnover, methods of wage payment. Incentive plans. |
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| Lecture 21 |
Overheads Costing: Meaning and objectives of Overhead Costing |
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| Lecture 22 |
Overhead Allocation and Apportionment System |
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| Lecture 23 |
Classification of Overheads( specific items of overheads in cost accounts) |
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| Lecture 24 |
Stages involved in distribution of overheads |
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| Lecture 25 |
Methods of absorption of overheads |
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| Lecture 26 |
Treatment of under absorption and over-absorption of overheads |
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| Lecture 27 |
Treatment of under-absorption overheads and over-absorption of overheads |
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| Lecture 28 |
Machine Hour Rate |
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| Lecture 29 |
Methods of costing: single output costing, Job costing & Batch Costing. |
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| Lecture 30 |
Numerical on Job and Batch Costing |
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| Lecture 31 |
Meaning of Contract costing |
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| Lecture 32 |
Significance of contract costing |
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| Lecture 33 |
Work Certified and Uncertified |
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| Lecture 34 |
Computation of Notional Profit/Reserves |
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| Lecture 35 |
Numerical on Contract costing |
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| Lecture 36 |
Advanced Problems on Job Costing |
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| Lecture 37 |
Advanced Problems on Batch Costing |
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| Lecture 38 |
Process Costing and Inter-Process Costing |
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| Lecture 39 |
Problems on process Costing |
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| Lecture 40 |
Operating Costing: Introduction |
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| Lecture 41 |
Operating costing cost sheet and Transport costing and power house costing |
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| Lecture 42 |
Numerical on Transport and Power house Costing |
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| Lecture 43 |
Meaning, Importance and causes of differences in reconciliation Costing. |
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| Lecture 44 |
Reconciliation of cost Statement and Memorandum-Reconciliation Statement |
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| Lecture 45 |
Techniques of reconciliation (Financial accounts) statement. |
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