{"id":10403,"date":"2020-02-21T16:21:59","date_gmt":"2020-02-21T16:21:59","guid":{"rendered":"https:\/\/www.inspirenignite.com\/vtu\/15cp61t-elements-of-cost-accounting-cp-6th-sem-syllabus-for-diploma-dte-karnataka-c15-scheme\/"},"modified":"2020-02-21T16:21:59","modified_gmt":"2020-02-21T16:21:59","slug":"15cp61t-elements-of-cost-accounting-cp-6th-sem-syllabus-for-diploma-dte-karnataka-c15-scheme","status":"publish","type":"post","link":"https:\/\/www.inspirenignite.com\/vtu\/15cp61t-elements-of-cost-accounting-cp-6th-sem-syllabus-for-diploma-dte-karnataka-c15-scheme\/","title":{"rendered":"15CP61T: Elements of Cost Accounting CP 6th Sem Syllabus for Diploma DTE Karnataka C15 Scheme"},"content":{"rendered":"

Elements of Cost Accounting detail DTE Kar Diploma syllabus for Commercial Practice (CP), C15 scheme is extracted from DTE Karnataka<\/a> official website and presented for diploma students. The course code (15CP61T), and for 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.<\/p>\n

For all other cp 6th sem syllabus for diploma c15 scheme dte karnataka you can visit CP 6th Sem Syllabus for Diploma C15 Scheme DTE Karnataka Subjects<\/a>. The detail syllabus for elements of cost accounting is as follows.<\/p>\n

Pre-requisites:<\/h4>\n

Knowledge of Accounting Concepts-Business and Economics Concepts.\n<\/p>\n

Course Objectives:<\/h4>\n

The students shall be able to:<\/p>\n

    \n
  1. Understand the Basic concepts Cost Accounting<\/li>\n
  2. Prepare Cost Sheet-Quotations and Tenders.<\/li>\n
  3. Calculate Wages under different labour remuneration system<\/li>\n
  4. Apportion Cost of Service department to Production department<\/li>\n
  5. Reconcile Profit as per Cost books and Financial Books<\/li>\n<\/ol>\n

    Course Outcomes:<\/h4>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    Unit 1: INTRODUCTION AND OVERVIEW OF COST ACCOUNTING:
    \n<\/h4>\n

    Meaning – Objectives – Advantages – Limitations of Cost Accounting – Cost Accounting versus Financial Accounting- Essentials of a Good Costing System – Installation of Costing System.\n<\/p>\n

    Unit 2 : CONCEPT OF COST AND IT’S ASCERTAINMENT:
    \n<\/h4>\n

    Meaning of Cost -Elements of Cost -Non-Cost Expenses -Meaning of Cost Sheet -Purposes of Cost Sheet – Specimen\/Format of Cost Sheet – Simple Problems on Preparation of Cost Sheet -Meaning of Tenders or Quotations – Details to be analyzed in the Preparation of Tenders or Quotations – Estimation of Different Elements of Cost – Development of Estimated Costs by giving due regard to likely changes in Costs – Simple Problems on Preparations of Tenders or Quotations.\n<\/p>\n

    Unit 3 : MATERIAL COST:<\/p>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    Unit 4: LABOUR COST:
    \n<\/h4>\n

    Direct and Indirect Methods of Remunerating the Labour – Problems on Calculation of the Earnings of Workers under Time Wage System, Piece Wage System, Bonus Systems (Halsey Premium Plan, Rowan Premium Plan, Taylor’s Differential Piece Rate System only) -Meaning of Labour Turnover – Methods of Measurement of Labour Turnover – Problems on Calculation of Labour Turnover and Labour Turnover Rate under Separation Method, Replacement Method and Flux Method only.\n<\/p>\n

    Unit 5: OVERHEAD COST:
    \n<\/h4>\n

    Meaning of Allocation and Apportionment of Cost -Primary distribution and Secondary distribution- Simple Problems on Apportionment of Service Department Costs to Production Departments under Repeated Distribution Method and Simultaneous Equation Method only .\n<\/p>\n

    Unit 6: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS:<\/p>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    Resources:<\/h4>\n

    BOOKS FOR REFERECE:<\/p>\n