CPA-Cost & Management Accounting-P6-Part1 – uvc.ug

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CPA Course
- ATD Course
Express Revision
Other Courses
Assignments & Tests
Live Sessions
An Account/Register
My Academic Profile
Course Enrollment Procedures
Agents
UVC Canteen
About us
Student Groups Registration
Contacts
CPA-QT-Classwork
CPA-FA-Classwork
UIRI Shop
UIRI Woodwork Production Centre
UVC App

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Paper Content

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Chapter 1: Introduction to Cost Accounting and Management 4 Subjects

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Chapter Content

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1.1 Scope of cost accounting

1.2 Cost accounting and decision control

1.3 Cost Accounting and Management Accounting

1.4 Users of cost accounting information

Chapter 2: Cost Terms Classification 41 Subjects

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2.1 Cost Definition

2.2 Cost Object

2.4 Cost Centre

2.5 Direct Costs

2.6 Cost Build-up

2.7 Conversion Cost

2.8 Cost Allocation

2.9 Cost Apportionment

2.10 Over-Head Absorption

2.11 Other type of cost classification

2.11.1 Variable costs

2.11.2 Fixed costs

2.11.3 Semi-variable cost

2.11.4 Semi- fixed cost

2.12 Cost classification for decision making

2.12.1 Relevant costs

2.12.2 Differential Cost

2.12.3 Opportunity cost

2.12.4 Irrelevant cost

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Chapter 3: Material Costing 25 Subjects

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3.1 Direct Material

3.2 Indirect Material

3.3 Material Control Process

3.5 Purchasing Procedures

3.6 Reception and Inspection Procedures

3.7 Storekeeping

3.8 Storage – Issues and Returns of Material

3.9 Storage Stock Taking

3.10 Periodic stock taking

3.11 Centralized Storage

3.12 Other Purchasing System

3.13 Just in Time (JIT) systems

3.14 JIT Purchasing

3.15 ABC System

3.16 Inventory recording and control

3.17 Stock Record Card

3.18 Inventory Control

3.19 Types of inventories

3.20 Reasons for holding stocks

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Chapter 4: Labour Costing and Control 16 Subjects

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4.1 Labour Cost

4.2 Labour Cost Classification

4.3 Labour Cost Control

4.4 Overhead build up labour cost control

4.6 Labour Turn Over

4.7 Measurement of labour turn-over rate

4.8 Payroll Accounting

4.9 The Payroll function

4.10 Identification of Fraud in Payroll

4.11 Idle time , Capacity and Overtime

4.12 Normal Idle time

4.13 Abnormal Idle time

4.14 Idle capacity

4.15Premium and Bonus plans

4.16 Labour Performance ratios

Chapter 5: Overhead Costs 11 Subjects

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Chapter Content

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5.1 Description of Overhead

5.2 Cost allocation

5.3 Cost apportionment

5.4 Types of systems to assign cost to cost object

5.5 Overhead based on cost behaviour

5.6 Fixed overhead

5.7 Features of Fixed cost

5.8 Variable Overhead

5.9 Cost centre

5.10 Allocation and Apportionment

5.11 Basis of apportionment

Chapter 6: Overhead Rate to Cost Centre 4 Subjects

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Chapter Content

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6.0 Introduction

6.1 Budgeted Overhead rates

6.2 Direct labour hour OAR

6.3 Over/ Under Recovery of Overheads

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