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January 18th, 2017, 04:41 PM
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Syllabus of T Y B Com Mumbai University
Can you provide me the syllabus of T Y B Com Semester V and VI - University of Mumbai as my exams are nearby by and I need it for preparation? The syllabus of T Y B Com Semester V and VI - University of Mumbai is as follows: Financial Accounting and Auditing Paper-VI: Cost Accounting Modules / Units 1 Introduction to Cost Accounting (i) Objectives and scope of Cost Accounting (ii) Cost centers and Cost units (iii) Cost classification for stock valuation, Profit measurement, Decision making and control (iv) Coding systems (v) Elements of Cost 2 Cost Ascertainment 2.1 Material Cost (i) Procurement procedures—Store procedures and documentation in respect of receipts and issue of stock, Stock verification (ii) Inventory control —Techniques of fixing of minimum, maximum and reorder levels, Economic Order Quantity, ABC classification; Stocktaking and perpetual inventory (iii) Inventory accounting 2.2 Labour Cost (i) Attendance and payroll procedures, Overview of statutory requirements, Overtime, Idle time and Incentives (ii) Labour turnover (iii) Utilisation of labour, Direct and indirect labour, Charging of labour cost, Identifying labour hours with work orders or batches or capital jobs (iv) Efficiency rating procedures (v) Remuneration systems and incentive schemes 2.3 Overheads Functional analysis — Factory, Administration, Selling, Distribution, Behavioural analysis — Fixed, Variable, Semi variable cost Note:- No practical problems on material, labour & overheads 3 Cost Book-keeping Reconciliation of cost and financial accounts Note:- Practical problems based on reconciliation of cost and financial accounts. 4 Costing Systems 4.1 Job and batch Costing Job cost cards and databases, Collecting direct costs of each job, Attributing overhead costs to jobs, Applications of job costing 4.2 Contract Costing Progress payments, Retention money, Contract accounts, Accounting for material, Accounting for Tax deducted at source by the contractee, Accounting for plant used in a contract, treatment of profit on incomplete contracts, Contract profit and Balance sheet entries. Excluding Escalation clause 4.3 Process Costing Process loss, Abnormal gains and losses, Joint products and by products. Excluding Equivalent units, Inter-process profit Last edited by Neelurk; May 1st, 2020 at 10:25 AM. |