Certify and Increase Opportunity.
Be
Govt. Certified Cost Accountant

1. Introduction to Cost and Management Accounting
1.1. Concepts of Cost
1.2. Costing, Cost Accounting and Cost Accountancy
1.3. Objectives of Cost Accounting
1.4. Importance of Cost Accounting
1.5. Scope of Cost Accounting
1.6. Classification of Costs
1.7. Cost Centre and Cost Unit
1.8. Methods of Costing
1.9. Techniques of Costing
1.10. Installation of a Costing System
1.11. Difference between Financial Accounting and Cost Accounting
1.12. Difference between Financial Accounting and Management Accounting

2. Material Cost
2.1. Inventory Control (Material Control)
2.2. Objectives of Inventory Control
2.3. Techniques of Inventory Control
2.4. Store-Keeping
2.5. Functions of Store-Keeping
2.6. Method of Pricing of Material Issues
2.7. Accounting of Material Losses
2.8. Control of Material Losses
2.9. Inventory Management

3. Labour Cost
3.1. Introduction to Labour Cost
3.2. Classification of Labour Cost
3.3. Accounting and Control of Labour Cost
3.4. Time Recording
3.5. Time-Keeping
3.6. Time Keeping
3.7. Overtime
3.8. Idle Time
3.9. Labour Turnover
3.10. Labour Remuneration System
3.11. Basic Methods of Remuneration System
3.12. Incentive schemes

4. Direct Expenses and Overheads
4.1. Direct expenses
4.2. Indirect expenses
4.3. Overheads
4.4. Collection of Overheads
4.5. Classification of Overheads
4.6. Allocation and apportionment of overheads (depart-metallization of overheads)
4.7. Allocation of Overheads
4.8. Apportionment of Overheads
4.9. Absorption of overheads
4.10. Methods of Absorbing Production Overheads
4.11. Over or Under Absorption Of Overheads
4.12. Treatment of Factory Overheads
4.13. Treatment of Administrative Overheads
4.14. Treatment of Selling And Distribution Overheads
4.15. Control of Overheads
4.16. Preparation of Cost Sheet

5. Activity Based Costing
5.1. Introduction
5.2. Meaning of Activity Based Costing
5.3. Basics of Activity Based Costing
5.4. Distinction Between Traditional Absorption Costing and Activity Based Costing
5.5. Objectives of Activity Based Costing
5.6. Terminology of Activity Based Costing
5.7. Stages in Developing Activity Based Costing System
5.8. Different Types of Activities

6. Cost Records
6.1. Introduction
6.2. Non-Integrated Accounting System
6.3. Advantages of Non-Integrated Accounting
6.4. Limitations of Non-Integrated Accounting
6.5. Integrated (Integral) Accounting System
6.6. Need For Reconciliation
6.7. Causes of Differences
6.8. Preparation of Reconciliation Statement or Memorandum Reconciliation Account

7. Costing Systems
7.1. Introduction
7.2. Single/Output/Unit Costing
7.3. Cost Sheet
7.4. Job Costing
7.5. Batch Costing
7.6. Contract Costing
7.7. Process Costing
7.8. Service Costing

8. Marginal Costing
8.1. Features of Marginal Costing
8.2. Advantages of Marginal Costing
8.3. Limitations of Marginal Costing
8.4. Break-Even Analysis/Cost-Volume Profit Analysis
8.5. Uses of Cost-Volume-Profit Analysis
8.6. Contribution
8.7. Marginal Cost Equation
8.8. Profit-Volume Ratio
8.9. Margin of Safety
8.10. Methods For Determining Break Even Points
8.11. Applications of Marginal Costing
8.12. Composite Break Even Point
8.13. Absorption Costing
8.14. System of Profit Reporting

9. Standard costing
9.1. Introduction
9.2. Definition and Meaning
9.3. Applications of Standard Costing
9.4. Various Types of Standards
9.5. Standard Costing System
9.6. Variance Analysis
9.7. Material Cost Variances
9.8. Material Usage Variance
9.9. Material Mix Variance
9.10. Materials Yield Variance
9.11. Overhead Cost Variances
9.12. Variable Overhead Variance
9.13. Fixed Overhead Variance

10. Budget, Budgeting and Budgetary Control
10.1. Budget
10.2. Budgeting
10.3. Budgetary Control
10.4. Forecast and Budget
10.5. Zero Base Budgeting

11. Cost Accounting Records and Cost Audit
11.1. Cost Audit
11.2. Purpose of Cost Audit
11.3. Advantages of Cost Audit
11.4. Appointment of Cost Auditor
11.5. Rights and Responsibilities of Cost Auditor
11.6. Implementing Authorities of Cost Audit
11.7. Cost Audit Techniques
11.8. Cost Audit Programme
11.9. Cost Audit Report

12. Analysis and Interpretation of Financial Statements
12.1. Financial Statements
12.2. Importance of Financial Statements
12.3. Analysis of Financial Statements
12.4. Types of Financial Statement Analysis
12.5. Methods of Analyzing Financial Statements
12.6. Ratio Analysis
12.7. Uses of Ratio Analysis
12.8. Classification of Ratios