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?

[KunwarR]

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