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Cost Accounting (on line)

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Course offered by Amarendra Nath dan

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LESSON PLAN: COST ACCONTING

 Class            Subject matter

1                        Introduction to Cost Accounting--- general principles

2                        Preparation of Cost Sheet 

3                        Numerical on Cost Sheet

                          Material Cost    

4                        Materials Management---- Purchase procedure, Fixation of                                material  stock level with formulas

5                        Numerical on stock levels

6                        Economic Order Quantity  --- numerical

7                        Pricing of issue of materials & methods

8                        LIFO, FIFO, AVERAGE:- Simple & weighted …… numerical

                          ------------------------------------------------------------------                              Test 1 on Matl. stock level- EOQ –LIFO/FIFO/W AVGE

                          --------------------------------------------------------------------

                          

                          Labour Cost

9                        Meaning, concept and wage calculation

10                      Treatment of overtime, idle time and labour turnover 

11                       Incentive plans : Halsey, Rowan Merrick & Emersion plans

12                       Numerical on wage calculation & incentive plans

13                       Numerical on wage calculation & incentive plans

                               Overhead Cost

14                      Concept and steps to identify overhead cost and summery of

                         Distribution of overhead cost

15                      Numerical on overhead distribution

16                      Numerical on overhead distribution

17                      Concept of Machine hour  rate with numerical

18                      Numerical on machine hour rate

19                      Under/Over absorbtion of overhead expenses with numerical

                            ----------------------------------------------------

                            Test 2 on Labour incentive & machine hour rate

                          

                           Note :   Test papers shall be uploaded as & when required

 

 

                         Job & Contract costing

20                     Concept of Job & Contract costing and their difference

21                      Numerical on Job & Contract costing

22                     Numerical on Job & Contract costing

      

                         Process Costing

 

23                     Concept & general principles on process loss, wastage

                         and accounting procedure

24                     Numerical on Process costing

                          --------------------------------------------------

                             Test 3 on Contract costing & process costing

                          --------------------------------------------------

                         Service/operating costing

25                     Concept & general principle of Operating costing & numerical

 

                         Reconciliation of Cost & Financial accounting

26                     General discussion on reconciliation with numerical

 

                         Budgetary Control

27                     Meaning of Budget, type of budget: cash budget, production

                          budget & flexible budget

28                      Numerical on budget and budgetary control

 

                         Marginal costing

29                     Meaning of marginal costing, contribution, P/V ratio, break even

                         Point, margin of safety and CVPR analysis

30                     Numerical on marginal costing.

                          --------------------------------------------------------------------

                          Test 4 on Operation costing, Reconciliation on Cost& Fin A/C   

                                 Budgetary control & Marginal Costing

                          --------------------------------------------------------------------

About the Trainer

AN Dan picture

1 Avg Rating

1 Reviews

1 Students

1 Courses

Amarendra Nath dan

BCom, ACMA

20 Years of Experience

20 years of professional teaching experience in the subject.

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"Unprofessional. Don't know the right way to talk to anyone. I told them I have shortlisted someone else so he unnecessarily started shouting in a rude tone. Eventually I need to cut the phone. Not at all recommended. "

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1 out of 5 1 review

Amarendra Nath dan https://s3-ap-southeast-1.amazonaws.com/tv-prod/member/photo/7904693-small.jpg Kondli
1.0051
Amarendra Nath dan
A

BCom Tuition

"Unprofessional. Don't know the right way to talk to anyone. I told them I have shortlisted someone else so he unnecessarily started shouting in a rude tone. Eventually I need to cut the phone. Not at all recommended. "

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