Cost Accounting (Paper-III) TYBAF Sem 5 Manan Prakashan

• Publisher : Manan Prakashan
• Author: Ainapure - Ainapure
• Edition: 2024
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  This Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BAF (Bachelor of Accounting & Finance) 3rd Year semester 5 published by manan Prakashan.The knowledge gained through the study of this subject will be useful to the students of all through their in Accounting & Finance professional lives.

  Syllabus

  1. Uniform Costing and Inter-Firm Comparison
  

  Uniform Costing
  Meaning of and Need for Uniform Costing
  Essentials for Success of Uniform Costing
  Advantages and Limitations of Uniform Costing
  Areas of Uniformity, Uniform Cost Manual
  Inter-Firm Comparison
  Pre requisites of inter firm comparison
  Advantages and Limitations
  Practical Problems

  2. Integrated System and Non Integrated System of Accounts
  Integrated System
  Meaning, Features, Advantages and Disadvantages
  Journal Entries and Preparing Integrated Ledgers
  Practical Problems
  Non-Integrated System
  Meaning, Features, Advantages and Disadvantages
  Journal Entries and Preparing Cost Control Accounts
  Practical Problems

  3. Operating Costing
  Meaning of Operating Costing
  Determination of per unit cost
  Pricing of Services
  Collection of Costing Data
  Practical problems based on costing of hospital, hotel, goods and passenger transport services

  4. Process Costing – Equivalent Units of Production and Inter-Process Profit
  Valuation of Work in Progress and Equivalent Production
  (FIFO Method and Weighted Average Method)
  Inter Process transfer at Profit
  Practical Problems

  5. Activity Based Costing System
  Activity Based Costing – Introduction, Advantages, Limitations,
  Identification of Cost Drivers,
  Practical Problems on Traditional v/s Activity Based Costing System