B.Com (General) Semester 6 (TYBcom)University of Mumbai
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Cost Accounting(Financial Accounting and Auditing 10) Semester 6 (TYBcom) B.Com (General) University of Mumbai Topics and Syllabus

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CBCGSS (R-2016) [2018 - current]
CBSGS (60:40 or 75:25) [2013 - 2017]
Old [upto 2012]

Topics with syllabus and resources

100.00 Cost Control Accounts

Cost Control Accounts: Advantages and Disadvantages
Cost Control Accounts - Principla Accounts, Subsidiary Account to be maintain
Journal Entries (Non integrated accounting system)

200.00 Contract Costing

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)

300.00 Process Costing

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

400.00 Introduction to Marginal Costing

Marginal costing meaning, applications, advantages, limitations
Contribution, Breakeven analysis, Margin of safety and profit volume graph, Cost Volume Profit Analysis(Break-even Analysis)

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