BU Syllabus BBA Regular IV Sem
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 Me...