14th November 2019 11:30 AM | |
KunwarR | Re: Tybcom Economics Notes of Mumbai University The syllabus of T.Y.B.Com (Third Year Bachelor of Commerce) Programme offered by University of Mumbai is as follows: Financial Accounting and Auditing Paper-VI: Cost Accounting 1 Introduction to Cost Accounting (i) Objectives and scope of Cost Accounting (ii) Cost centers and Cost units (iii) Cost classification for stock valuation, Profit measurement, Decision making and control (iv) Coding systems (v) Elements of Cost 2 Cost Ascertainment 2.1 Material Cost (i) Procurement procedures-Store procedures and documentation in respect of receipts and issue of stock, Stock verification (ii) Inventory control -Techniques of fixing of minimum, maximum and reorder levels, Economic Order Quantity, ABC classification; Stocktaking and perpetual inventory (iii) Inventory accounting 2.2 Labour Cost (i) Attendance and payroll procedures, Overview of statutory requirements, Overtime, Idle time and Incentives (ii) Labour turnover (iii) Utilisation of labour, Direct and indirect labour, Charging of labour cost, Identifying labour hours with work orders or batches or capital jobs (iv) Efficiency rating procedures (v) Remuneration systems and incentive schemes 2.3 Overheads Functional analysis - Factory, Administration, Selling, Distribution, Behavioural analysis - Fixed, Variable, Semi variable cost Note:- No practical problems on material, labour & overheads 3 Cost Book-keeping Reconciliation of cost and financial accounts. Note:- Practical problems based on reconciliation of cost and financial accounts Syllabus T.Y.B.Com University of Mumbai |
14th November 2019 10:58 AM | |
Unregistered | Tybcom Economics Notes of Mumbai University Can you provide me the syllabus of T.Y.B.Com (Third Year Bachelor of Commerce) Programme offered by University of Mumbai? |