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BCom Elements of Costing Reference Books Study Materials 2021: Download BCom Elements of Costing Reference Books Study Materials

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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 TitleElements of Costing
Year2nd Year
CourseBachelor of Commerce (B.Com)
Important TopicsBasic Concepts Materials and Labour Overheads Methods of Costing
Available ineBook, PDF Format
Edition2020
Similar BooksIGNOU 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
LanguageEnglish

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

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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

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