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Cost Accounting

Core paper · Semester 4 · 4 units

01Introduction

  • Cost concepts & classification
  • Cost sheet
  • Cost centre & cost unit

02Elements of Cost

  • Material control, EOQ, pricing issues
  • Labour cost & incentive plans
  • Overheads absorption

03Methods of Costing

  • Job & batch costing
  • Contract costing
  • Process costing & losses
  • Service costing

04Book Keeping & Reconciliation

  • Integrated accounts
  • Cost & financial reconciliation

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Study material, PDFs & notes

Official University of Delhi syllabus PDFs, library e-resources and free government notes — opened directly from the source.

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