Assam University b.com Hons Syllabus 403 4th sem ADVANCED COST ACCOUNTING - II

ADVANCED COST ACCOUNTING - II  BCMH A 403 (HONOURS PAPER)  Dbjective: This course aims at developing and understanding of the applicat...

ADVANCED COST ACCOUNTING - II 

BCMH A 403 (HONOURS PAPER) 

Dbjective: This course aims at developing and understanding of the application of advanced cost accounting. 

Full Marks -50 

UNIT I 

JOINT PRODUCTS & BY-PRODUCTS COSTING 10
1.1 Meaning of Joint Products - Objectives of Joint Cost Analysis
1.2 Accounting of Joint Products - Methods of Apportionment of Joint Costs
1.3 By products Costing - Meaning, Classification of By-products, Accounting of By-products.

UNIT 2 

MARGINAL COSTING 10
2.1 Marginal Costing - Definition & Characteristics.
2.2 income Determination under Marginal Costing & Absorption
Costing.
2.3 Merits & Demerits of Marginal Costing.

UNIT 3 

COST-VOLUME-PROFIT ANALYSIS 10
3.1 Objectives and Assumptions underlying Cost-Volume-Profit Analysis
3.2 Break. Even Point Analysis- Break Even Chart-Advantages and Limitations of B.E. Charts.
3.1 Decision making under CVP Analysis

UNIT 4 

COST CONTROL & COST REDUCTION 10
4.1 Cost Control-Meaning & Techniques Essentials.
4.2 Cost Reduction - Meaning, Essentials, Areas, Advantages and
Disadvantages.
4.3 Cost Ledger Accounting - Control Accounts

UNIT -5 

RECONCILIATIONOFCOST&FINANCLALACCOUWrS. 10
5.1 Need for Reconciliation
5.2 Methods & Procedure of Reconciliation
5.3 Advantages of Reconciliation

suggested Readings: 

1. M. N. Arora; Cost Accounting - Principles & Practice, Vikash Publishing House, New Delhi
2. B. Banerjee; cost Accountancy, World Press, Kolkata
3. S.F. Jam & K. L. Narang; Cost accountancy- Principles & Practice Kalyani Publishers
4. Maheshwari, S.N.; Advanced Problems & Solutions in Cost Accounting, Sultan (land, New Delhi