Costing Analysis and Accountaning detail BTEUP Diploma syllabus for Leather Technology (Footwear), effective from 2018, is collected from BTEUP 2017 Syllabus official website and presented for diploma students. The course details such as exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.
For all other leather tech (footwear) 6th sem bteup diploma syllabus 2018 you can visit Leather Tech (Footwear) 6th Sem BTEUP Diploma Syllabus 2018 Subjects. The detail syllabus for costing analysis and accountaning is as follows.
Rationale:
Estimating and Costing of engineering goods is an important activity of an industry. Record keeping, book keeping and marketing of the finished product are associated with estimating and costing. The student should also be equipped with the knowledge of exchange instruments such as cheque, hundi, bill of exchange, cash memo, invoice etc.
DETAILED CONTENTS:
1. INDTRODUCTION OF COSTING ANALYSIS :
Meaning, need and function of costing, Advantages of casting, Different methods of cost finding.
2. ELEMENTS OF COST AND PRODUCTION EXPENSES :
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3. DIRECT AND INDIRECT EXPENSES :
Direct and indirect expenses and their kinds, Classificaiton of overheads, Difference between oncost and overheads.
4. MATERIALS AND MATERIAL CONTROL :
Meaning, importance, objects of materials and material control, Kinds of materials, Purchasing, Storing of materials, Receipt of materials, Issue and returns/transfer of materials, Methods of pricing of materials, LIFO and FIFO methods, Inventory system, Inventory control, Stock levels, Economic order quantity, ABC techniques of inventory control, Bin Cards.
5. STATEMENT OF COST, COST SHEET AND TENDER STATEMENT :
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6. STANDARD COSTING AND VARIANCE ANALYSIS :
Standard cost and costing, Essentials for success of standard costing system, Objects, Advantages, Disadvantages of standard costing, Difference between standard costing and budgetary control, Variances and overhead variance.
7. MARGINAL COSTING AND BREAK-EVEN ANALYSIS :
Marginal costing and marginal cost, Advantages limitations, Cost volume- Profit analysis, Break-even analysis, Constribution, Profit volume ratio, Break-even point, Margin of safety, Variable cost.
8. BUDGET AND BUDGETARY CONTROL :
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1. MEANING AND DEFINITION OF ACCOUNTING :
Meaning, Characteristics, Difference, Advantages of bookkeeping and accoutancy, Meaning characteristics and advantages of double entry system.
2. CONCEPT AND CONVENTIONS OF ACCOUNTING :
Concepts of accounting, Conventions of accounting.
3. JOURNAL, LEDGER AND TRIAL BALANCE :
Journal, Rules for jouralising, Ledger, Need of ledger, Rules of posting, Trail balance, Methods of preparing trial balance, Disclosed and undisclosed errors in trail balance, Suspense A/c.
4. CASH BOOK AND OTHER BOOKS :
Meaning, advantages and classification of cash book, Contra entry, Petty cash book, Purchase book, Purchase return book, Sales book, Sales return book, Bill receivable book, Bill payable book.
5. FIANL ACCOUNTS WITH ADJUSTMENTS :
Trading A/c, Manufacturing A/c, Profit and loos A/c, Balance sheet with all adjustments.
6. BANKING TRANSACTIONS :
Meaning and functions of bank, Bank A/c opening, Methods, Chaques, Kind of dheques, Crossing, Endoresement and dishonoured of cheque.pa
For detail syllabus of all other subjects of BE Leather Tech (Footwear), effective from 2018 do visit Leather Tech (Footwear) 6th Sem BTEUP syllabus for 2018.
Dont forget to download iStudy Syllabus App for latest syllabus and results, class timetable and more.