Tiêu đề 01 syllabus ✅

Type of Course: MBA Prerequisite: Rationale: Teaching and Examination Scheme: Examination Scheme External Internal T P T CE P Lect Tut Lab 4 - Teaching Scheme (Hrs./Week) Credit Total - 4 60 - 20 20 - 100 Lect - Lecture, Tut - Tutorial, Lab - Lab, T - Theory, P - Practical, CE - CE, T - Theory, P - Practical Contents: Sr. Topic Weightage Teaching Hrs. 1 MODULE 1: Introduction to Cost Accounting - Objectives and scope of Cost Accounting, Cost centers and Cost units, Elements of Cost, Cost behavior pattern, Separating the components of semi-variable costs, Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management. ±(T-1 ) (Only Theory) Cost Ascertainment ±(Material Cost) Procurement procedures2Store procedures and documentation in respect of receipts and issue of stock, Stock verification. Inventory control ±ABC Analysis,. Maximum Level, Minimum Level and Reorder Level. (T -1) (Only Theory - different formats to record material and inventory) 24% 14 2 MODULE 2: Cost Ascertainment ±(Labour Cost) Labour Cost, Classification of Labour cost. Remuneration system, Methods of remuneration ±Time Rate system, Piece rate system, Incentive wages plans & Halsey Plan. (T ± (Only Theory - different formats to record wages and labour hours) Direct Expenses and Overheads Direct and Indirect Expenses. Overheads ±Classification of overheads. Allocation & Apportionment of Overheads. Absorption of Overheads. ABC Costing Example. (T-1) 26% 16 Department of Master of Business Administration PARUL UNIVERSITY - FACULTY OF MANAGEMENT SYLLABUS FOR 2nd Sem MBA PROGRAMME Cost and Management Accounting (06200151) Printed on : 29-07-2016 12:27 PM Page 1 of 2