University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Syllabus - Free PDF Download
University of Mumbai Syllabus 2025-26 Semester 6 (TYBcom): The University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Syllabus for the examination year 2025-26 has been released by the , University of Mumbai. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new University of Mumbai syllabus to prepare for their annual exam properly.
The detailed University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Syllabus for 2025-26 is below.
University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Revised Syllabus
University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Course Structure 2025-26 With Marking Scheme
| # | Unit/Topic | Weightage |
|---|---|---|
| 1 | Cost Control Accounts | |
| 2 | Contract Costing | |
| 3 | Process Costing | |
| 4 | Introduction to Marginal Costing | |
| 5 | Introduction to Standard Costing | |
| 6 | Some Emerging Concepts of Cost Accounting | |
| Total | - |
Advertisements
Advertisements
Advertisements
Syllabus
- Cost Control Accounts
- Cost Control Account Advantages
- Cost Control Account Disadvantages
- Principal Accounts
- Subsidiary Accounts
- Journal Entries
- Understanding the Ledger
- Importance of Ledger
- Formats of Ledger
- Example: Recording a Transaction in Ledger
- Definition: Computerised Ledger Software
- Manual Ledger vs. Computerised Ledger
- Tally—An Example of Accounting Software
- Key Takeaways
- Contract Costing
- Process of Contract Account
- Contract Costing Concept
- Work Certified
- Work Uncertified
- Progress Payments
- Retention Money
- Cost Plus Contract
- Contract Account
- 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
- Process Costing
- Advantages
- Disadvantages
- Limitations
- Introduction to Process Costing
- Preparation of Process Accounts
- Process Loss
- Normal Loss
- Abnormal Loss and Abnormal Gain
- Abnormal Gain
- Joint Products
- By-products
- Inter-process Profits
- Introduction to Marginal Costing
- Advantages of Marginal Costing
- Disadvantages of Marginal Costing
- Application of Marginal Costing
- Cost Concepts > Marginal Cost
- Meaning of Marginal Cost
- Marginal Cost Formula
- Example
- Table
- Key Characteristics and Relationships
- Real-Life Application
- Key Points: Cost Concepts > Marginal Cost
- Marginal Cost > Contribution
- Marginal Cost > Profit/Volume (P/V) Ratio
- Marginal Cost > Margin of Safety (Mos)
- Break-even Point
- Contribution Margin Technique
- Break-even Chart
- Profit Volume Graph
- Cost Volume Profit Analysis
- Introduction to Standard Costing
- Types of Standards
- Advantages and Disadvantages of Standard Costing
- Setting of Standards
- Setting-up of Material Standard
- Setting-up of Labour Standard
- Setting-up of Overhead Standard
- Basic Concepts of Material Variance
- Concept of Labour Variances
- Target Costing
- Some Emerging Concepts of Cost Accounting
- Life Cycle Costing
- Bench-marking
- Activity Based Costing (Abc)
