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Notes
Indirect Material – Indirect Material refers to the material should require to produce products.
- But, the products are not directly identifiable.Indirect Labour
- Indirect Expenses
- Factory Overhead
Direct Material – Goods or Raw Materials are necessary to produce the manufacture of the products indirect material.
- Direct Labour
- Direct Expenses
- Overhead
| Book Title | Elements of Costing |
| Year | 2nd Year |
| Course | Bachelor of Commerce (B.Com) |
| Important Topics | Basic Concepts Materials and Labour Overheads Methods of Costing |
| Available in | eBook, PDF Format |
| Edition | 2020 |
| Similar Books | IGNOU Elements of Costing by Sunita Mittal Elements of Costing by Kaplan Publishing Cost of Accounting Elements of Cost & Methods of Costing by J. Madegowda Elements of Costing by M.E. Tukaram |
| Language | English |
Important Topics
- Materials and Labour
- Overheads
- Methods of Costing
- Basic Concepts
Unit Wise Titles
- Basic Concepts
- Nature and Scope
- Concepts of Cost and Its Ascertainment
Materials and Labour
- Procurement, Storage, and Issue
- Inventory Control
- Pricing the Issues of Materials
- Labour
Overheads
- Classification and Distribution of Overheads
- Absorption of Factory Overheads
- Treatment of Other Overheads
Methods of Costing
- Costing
- Reconciliation of Cost and Financial Accounts
- Job and Contract Costing
- Process Costing
Download
| Download Elements of Costing Notes PDF | Download links |
| Basic Concepts | Download |
| Materials and Labour | Download |
| Overheads | Download |
| Methods of Costing | Download |
Costing Download
Related Books
- Elements of Costing by M.E. Tukaram
- Costing Accounting and Management by Vibrant Publishers
- Elements of Costing Workbook by Aubrey Penning
- IGNOU Elements of Costing by Sunita Mittal
- Elements of Costing by Kaplan Publishing