Study Notes

IV SEMESTER BBA REGULAR SYLLABUS (CBCS)  BANGALORE UNIVERSITY 4.2 COST ACCOUNTING  UNIT 1: INTRODUCTION TO COST ACCOUNTING 08 Hrs  Introduction – Meaning& Definition of Cost, Costing and Cost Accounting – Objectives of Costing - Comparison between Financial Accounting and Cost Accounting –Designing and Installing a Cost Accounting System – Cost Concepts - Classification of Costs – Cost Unit – Cost Center – Elements of Cost – Preparation of Cost Sheet – Tenders and Quotations.  UNIT 2: MATERIAL COST CONTROL 14 Hrs  Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure – Store Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis – Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods of Pricing Material Issues: FIFO, LIFO, Weighted Average Price Method and Simple Average Price Method - Problems.  UNIT 3: LABOUR COST CONTROL 10 Hrs  Meaning – Types: Direct Labour, Indi

Syllabus for B.COM(Regular) IV sem  4.3 ADVANCED CORPORATE ACCOUNTING  Unit 1: HOLDING COMPANY ACCOUNTS 12 Hrs Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits – Post Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit – Mutual Indebtedness – Preparation of Consolidated Balance Sheet (As per AS21) under vertical format.  Unit 2: MERGERS AND ACQUISITION OF COMPANIES 18 Hrs Meaning of Amalgamation and Acquisition – Types of Amalgamation – Amalgamation in the nature of Merger – Amalgamation in the nature of Purchase - Methods of Purchase Consideration – Calculation of Purchase Consideration (Ind AS 103) , Net asset Method - Net Payment Method, Accounting for Amalgamation (Problems on both the methods) - Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company – Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction)  Unit 3: INTERNAL R