Cost Accounting (CA-III) TYBAF Sem 5 Vipul Prakashan BAF Sem 5 -

Cost Accounting (Paper-III) TYBAF Sem 5 Vipul Prakashan

  • Publisher : Vipul
  • Author: Arvind Dhond
  • Edition: 2024
  • Availability: In Stock
  • Normally Deliver within 3-4 days
  • Rs.235

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  • Description :

    This Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BAF (Bachelor of Accounting & Finance) 3rd Year semester 5 published by Vipul Prakashan.The knowledge gained through the study of this subject will be useful to the students of all through their in Accounting & Finance professional lives.


    1. Uniform Costing and Inter-Firm Comparison

    Uniform Costing
    Meaning of and Need for Uniform Costing
    Essentials for Success of Uniform Costing
    Advantages and Limitations of Uniform Costing
    Areas of Uniformity, Uniform Cost Manual
    Inter-Firm Comparison
    Pre requisites of inter firm comparison
    Advantages and Limitations
    Practical Problems

    2. Integrated System and Non Integrated System of Accounts
    Integrated System
    Meaning, Features, Advantages and Disadvantages
    Journal Entries and Preparing Integrated Ledgers
    Practical Problems
    Non-Integrated System
    Meaning, Features, Advantages and Disadvantages
    Journal Entries and Preparing Cost Control Accounts
    Practical Problems

    3. Operating Costing
    Meaning of Operating Costing
    Determination of per unit cost
    Pricing of Services
    Collection of Costing Data
    Practical problems based on costing of hospital, hotel, goods and passenger transport services

    4. Process Costing – Equivalent Units of Production and Inter-Process Profit
    Valuation of Work in Progress and Equivalent Production
    (FIFO Method and Weighted Average Method)
    Inter Process transfer at Profit
    Practical Problems

    5. Activity Based Costing System
    Activity Based Costing – Introduction, Advantages, Limitations,
    Identification of Cost Drivers,
    Practical Problems on Traditional v/s Activity Based Costing Sys

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