COST ACCOUNTING Study Note 1 : Introduction to Cost Accounting 1.1 Definition, Scope, Objectives and Significance of Cost Accounting 1 1.2 Cost Object, Cost Centers and Cost Unit – Elements of Cost 7 1.3 Classification of Cost 13 Study Note 2 : Cost Ascertainment - Elements of Cost 2.1 Material Cost (CAS-6) 23 2.2 Employee Costs (CAS-7) 71 The notes are helpful for fifth semester BBA students who are preparing for their semester exams. Introduction to Cost Accounting : Meaning and definition, scope and use of cost accounting, cost centre, cost accounting and financial accounting, cost concepts, classification of costs. 1. bba 110-cost accounting cost accounting bba-ii unit meaning and scope of cost accounting: basic cost concepts elements of costs, classification of costs, total Cost accounting is the process of recording, classifying, analyzing, summarizing, and allocating costs associated with a process, and then developing various courses of action […] Whether you are a BBA, B.COM, BCA or MBA student, our notes on financial accounting are made for all. ... BBAN301 Cost and Management Accounting (Updated) VIEW. BBAN302 Marketing Management (Updated) VIEW. It consist its own principles, concepts and conventions which may vary from industry to industry. Hope these notes on MANAGEMENT ACCOUNTING … This thread contains quality notes/handout for the subject MANAGEMENT ACCOUNTING, which can be downloaded in the PDF format. Cost Accounting text book pdf: Here you can download Cost Accounting text book pdf for 2nd year students this book is also useful for CA IPCC,, BBA 1st year students. IV/JNU OLE Sales Margin or Sales Profit..... 58 Summary..... 59 It is designed according to the syllabus of popular business management colleges and universities. You will always notice the new notes on our website because we update our notes periodically. (b) Cost accounting is a science and arts both. FINANCIAL ACCOUNTING PAPER CODE: BBA-103 NOTES UNIT-I Meaning and scope of accounting, nature of financial accounting principles, basis of accounting; accounting process – from recording of business transaction to preparation of trial balance Q1: Define accounting. 2. 1.5.2 Management accounting 1.5.3 Cost accounting 1.5.4 Distinction between financial and management accounting 1.6 Summary 1.7 Keywords 1.8 Self assessment questions 1.9 References/suggested readings 1.0 OBJECTIVES After going through this lesson, you will be able to- • Understand the meaning and nature of accounting. Maharshi Dayanand University (MDU) BBA Notes. SECTION - B: FUNDAMENTALS OF COST ACCOUNTING Study Note 4 : Fundamrntals of Cost Accounting 4.1 Meaning, Definition, Significance of Cost Accounting, its relationship with Financial Accounting & Management Accounting 215 4.2 Classification of Costs 227 4.3 Format of Cost Sheet 240 Contents Cost accounting is a practice of cost control which is as follows:-(a) Cost accounting is a branch of systematic knowledge that is a discipline by itself.

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