University of Mumbai Syllabus For Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10): Knowing the Syllabus is very important for the students of Semester 6 (TYBcom). Shaalaa has also provided a list of topics that every student needs to understand.
The University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) syllabus for the academic year 2022-2023 is based on the Board's guidelines. Students should read the Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Syllabus to learn about the subject's subjects and subtopics.
Students will discover the unit names, chapters under each unit, and subtopics under each chapter in the University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Syllabus pdf 2022-2023. They will also receive a complete practical syllabus for Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) in addition to this.
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) and their Unit wise marks distribution
University of Mumbai Semester 6 (TYBcom) Cost Accounting(Financial Accounting and Auditing 10) Course Structure 2022-2023 With Marking Scheme
| # | Unit/Topic | Weightage |
|---|---|---|
| 100 | Cost Control Accounts | |
| 200 | Contract Costing | |
| 300 | Process Costing | |
| 400 | Introduction to Marginal Costing | |
| 500 | Introduction to Standard Costing | |
| 600 | Some Emerging Concepts of Cost Accounting | |
| Total | - |
Syllabus
Cost Control Accounts: Advantages and Disadvantages
Cost Control Accounts - Principla Accounts, Subsidiary Account to be maintain
Journal Entries (Non integrated accounting system)
Contract Costing: Meaning, Features and Process of Contract Account
Contract Costing concepts: Work certified, Work Uncertified,Progress Payment, Retention Money.
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. (Excluding Escalation clause)
- Process Costing
- Introduction to Process Costing
- Preparation of Process Accounts
- Process Loss
- Joint Products
- By-products
- Inter-process Profits
Process Costing: Meaning, Features, Advantages and Limitations of process costing
Process loss, Abnormal Gains and Losses, Joint products and by-products(Excluding Equivalent units), Inter-process profit
- Introduction to Marginal Costing
- Advantages of Marginal Costing
- Disadvantages of Marginal Costing
- Application of Marginal Costing
- Marginal Cost
- Break-even Point
Marginal costing meaning, applications, advantages, limitations
Contribution, Breakeven analysis, Margin of safety and profit volume graph, Cost Volume Profit Analysis(Break-even Analysis)
