TEACHING LESSON PLAN- B.Com (Regular) 4 th Semester
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1 TEACHING LESSON PLAN- B.Com (Regular) 4 th Semester SUBJECT: C 5MC40: COST ACCOUNTING MODULE : BASIC CONCEPTS AND CLASSIFICATION 4 Hours a) Meaning of Cost Accounting, Costing, Cost Accountancy, Cost Management b) Objectives of Cost c) Cost Accounting Vs Financial d) Cost Accounting Vs Management Accounting e) Advantages of Cost Accounting f) Methods of Costing g) Techniques or Types of Costing h) Cost Units Meaning purpose. i) Cost Centres Meaning purpose. j) Cost Accounting Departments k) Brief note on Cost Audit Records Report Rules of terms used b) Presentations on in the LEARNING OUTCOME Knowledge of: a) The meaning of terms: Cost Accounting, Costing, Cost Accountancy, Cost Management b) Objectives of Cost c) Cost Accounting Vs Financial d) Cost Accounting Vs Management Accounting e) Advantages of Cost Accounting f) Methods of Costing g) Techniques or Types of Costing h) Cost Units Meaning purpose. i) Cost Centres Meaning purpose. j) Cost Accounting Departments Brief note on Cost Audit Records Report Rules a) Oral Test b) Written Test c) MCQ d) Activity: List the methods of Costing adopted by industrie s located in a particula r region.
2 a) Meaning of Cost, Expenses Losses. b) Classification of Costs based on behavior, output, degree of traceability to the product, association with the product, on the basis of functions on the basis of controllability c) Cost Statement or Cost Sheet d) Meaning of Tenders quotations Its preparation. e) Meaning of Job Batch Costing - Problemm. of terms used Module. b) Presentation c) Problems solutions LEARNING OUTCOME Knowledge of: a) The meaning of terms: Cost, Expenses Losses. b) Classificatio n of Costs based on behavior, Output, degree of traceability to the product, Association with the product, on the basis of functions on the basis of controllabilit y c) Preparation of Cost Statement or Cost Sheet d) Meaning of Tenders quotations Its preparation. a) Assignments b) Student c) Oral Test d) Written Test e) MCQ f) Activity: List of materials consumed in any two organizations of your choice.
3 MODULE 2: MATERIAL CONTROL AND MATERIAL CLASSIFICATION 0 Hours a) Meaning of Material Material Control. b) Concepts Objectives of Material Control. c) Organisation for Material Control. d) Purchasing Receiving Procedure, Issues in material procurements, stores organization, inventory shortages overages Inventory control. e) Calculations of Stock levels EOQ with or without discount. f) Preparation of Stores Ledger under FIFO, LIFO Weighted Average Methods. g) Pricing of Materials returned to vendor, Pricing of materials returned to storeroom selection of a material pricing method. of terms b) Presentation c) Problems solutions. LEARNING OUTCOME a) Knowledge of the terms used. b) Calculation of Stock Levels EOQ with or without discount. c) Preparation of Stores Ledger under FIFO, LIFO Weighted Average. d) Knowledge of Purchasing Receiving Procedure, Issues in material procuremen ts, stores organization, inventory shortages overages Inventory control. e) Pricing of Materials returned to vendor, Pricing of materials returned to storeroom a) Assignments b) Student c) Oral Test d) Written Test e) Activity: Collection of difference formats of Material requisition, purchase requisition, bin cards stores ledger.
4 selection of a material pricing method. MODULE 3: LABOUR COSTS ACCOUNTING AND CONTROL 0 Hours a) Meaning of Direct Labour, Indirect Labour, Incentive wage plans, Work study, Job Evaluation, Merit Rating, Time Motion Study Labour Turnover. b) Treatment of Labour cost related items. c) Methods of remunerating labour Time Piece Rate System, Halsey Rowan Premium systems, Taylor Merrick s differe tial piece rate system. of terms b) List of formulae c) Basic Laws d) Presentation e) Problems solutions. LEARNING OUTCOME a) Knowledge of the terms used. b) To Calculate Learning Curve Ratio. c) Forecasting of cost its impact on profit using Leaning Curve. a) Assignments b) Student c) Oral Test d) Written Test e) MCQ f) Activity : Preparation of wage sheet/pay roll with imaginary figures. MODULE 4: OVERHEAD DISTRIBUTION 0 Hours a) Meaning of Overheads b) Classification of overheads. c) Collection codification of overheads. d) Allocation apportionment of factory overheads. e) Apportionment of Service Department overheads to production departments by Repeated Simultaneous Equation Method. f) Absorption of factory overheads Machine hour rate method. of terms b) Presentation c) Problems solutions. LEARNING OUTCOME a) Knowledge of the terms used. b) Allocation apportionm ent of factory overheads. c) Apportionm ent of Service Department a) Assignments b) Student c) Oral Test d) Written Test e) MCQ
5 g) Selecting an absorption rate. overheads to production department s by Repeated Simultaneou s Equation Method. d) Absorption of factory overheads Machine hour rate method. e) Selecting an absorption rate. f) To solve problems on the above. MODULE 5: OPERATING COSTING 8 Hours a) Theoretical inputs about operating costing b) Problems on Operating Costing. of terms b) Presentation c) Problems solutions. LEARNING OUTCOME a) Knowledge of the terms used. b) To solve problems on the above. c) Distinction between Job Contract Costing d) Accounting Procedure in Contract Costing e) Solving problems on costing of running f) Assignments g) Student h) Oral Test i) Written Test j) MCQ
6 contracts, contracts nearing completion, Cost plus contracts, fixed price contract with escalation clause on Operating Costing. MODULE 6 : RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 8 Hours a) Need for reconciliation b) Reasons for difference in profits c) Problems on Reconciliation. d) Preparation of Memorum Reconciliation Account. of terms d) Presentation b) Problems solutions. LEARNING OUTCOME a) Knowledge of the terms used. b) Need for Reconciliation c) Reasons for differences in profits d) To solve problems on the above. a) Assignments b) Student c) Oral Test d) Written Test e) MCQ
7 Step 2- LESSON PLAN HOURLY WISE Subject Name: COST AND MANAGEMENT ACCOUNTING - I hours: 60 Objective: To familiarize acquire adequate knowledge with the basic cost concepts required for effective decision making in firms. Sl. No UNIT & OBJECTIVES No. of Hours Methodology/Instr uctional techniques Evaluation/ learning confirmation Module I BASIC CONCEPTS AND CLASSIFICATION Objective: To underst the Basics of Cost Management Accounting, its objects, advantages, methods techniques. 4. Meaning of Cost Accounting, Costing, Cost Accountancy, Cost Management Accounting, Objectives of Cost 2. Cost Accounting Vs Financial Accounting, Cost Accounting Vs Management Accounting, Advantages of Cost Accounting 3. Methods of Costing, Techniques or Types of Costing, Cost Units Meaning purpose, Cost Centres Meaning purpose. 4. Cost Accounting Departments, Brief note on Cost Audit Records Report Rules 5. Revision Test Revision Test/ MCQ 6 Meaning of Cost, Expenses Losses, Classification of Costs based on behavior, output, degree of traceability to the product, 7 Classification of cost on the basis of association with the product, on the basis of functions on the basis of controllability.
8 Meaning of Cost Statement its preparation 8 Problems on Cost Sheet 6 2 Revision Test/ Students working sums on the board/mcq MATERIAL CONTROL AND MATERIAL COSTING: Module 3 Objective: To prepare Stores Ledger under FIFO, LIFO Weighted Average Method. 0. Meaning of Material Material Control, Concepts Objectives of Material Control, Organisation for Material Control. 2. Purchasing Receiving Procedure, Issues in material procurements, Stores organization, inventory shortages overages Inventory control. 3. Calculations of Stock levels EOQ with or without discount. 4. Calculations of Stock levels EOQ with or without discount. 5. Calculations of Stock levels EOQ with or without discount. 6. Preparation of Stores Ledger under FIFO, LIFO Weighted Average Methods. 7. Preparation of Stores Ledger under FIFO, LIFO Weighted Average Methods. 8. Preparation of Stores Ledger under FIFO, LIFO Weighted Average Methods. 9. Pricing of Materials returned to vendor, Pricing of materials returned to storeroom selection of a material pricing method 0. Revision Revision Test/
9 Students working sums on the board LABOUT COSTS: ACCOUNTING AND CONTROL: Module 4 Objective: To underst the treatment of labour cost related items the methods of remunerating labour. 0. Meaning of Direct Labour, Indirect Labour, Incentive wage plans, 2 Meaning of Work study, Job Evaluation Merit Rating, 3 Time Motion Study Labour Turnover. Treatment of Labour cost related items. 4 Methods of remunerating labour Time Piece Rate System, Halsey Rowan Premium systems, Taylor a d Merrick s differe tial piece rate syste. 5 Problems on Time Piece Rate System, 6 Problems on Halsey Rowan Premium systems, Taylor a d Merrick s differe tial piece rate syste. 7 Problems on Time Piece Rate System, Halsey a d Rowa Pre iu syste s, Taylor a d Merrick s differential piece rate system. 8 Problems on Time Piece Rate System, Halsey a d Rowa Pre iu syste s, Taylor a d Merrick s differential piece rate system. 9 Problems on Time Piece Rate System, Halsey a d Rowa Pre iu syste s, Taylor a d Merrick s differential piece rate system. 0 Revision Revision Test/ Students working sums on the board Module 5 OVERHEAD DISTRIBUTION: Objective: To underst the meaning of Overhead, 0
10 its classification, allocation apportionment. To allocate apportion factory overheads, to apportion service department overheads to production departments.. Meaning of Overheads, Classification of overheads, Collection codification of overheads. 2. Allocation apportionment of factory overheads Apportionment of Service Department overheads to production 3. Problems on allocation apportionment of factory overheads 7. Problems on apportionment of Service Department overheads by Repeated Simultaneous Equation Method Problems on apportionment of Service Department overheads by Repeated Simultaneous Equation Method Absorption of factory overheads by Machine hour rate method Selecting an absorption rate. 2 Module 6 OPERATING COSTING. Objective: To know the meanings of Operating Costing. To solve problemm. 8 Meaning of Operating Costing Procedure Accounting 2 Problems on Operating Costing 6 6. Revision Revision Test/ Students working sums on the board/mcq Module 7 RECONCILIATION OF COST AND FINANCIAL ACCOUNTS: Objective: To know the reasons for differences in profits between Financial Accounting Cost Accounting, need for reconciliation preparation of 8
11 Reconciliation Statement.. Reasons for differences in profits between Financial Accounting Cost Accounting need for reconciliation. 2. Preparation of Reconciliation Statement 3. Problems on Reconciliation Statement 4. Problems on Reconciliation Statement 5. Problems on Reconciliation Statement 6. Problems on Reconciliation Statement 7. Problems on Reconciliation Statement 8. Revision Revision Test/ Students working sums on the board/mcq TEXT BOOKS: Sl. No. Author s Na e Name of the Textbook S. P. Jain K.L. Narang Cost Management Accounting 2 Colin Drury Management Cost Accounting 3 Nigam Theory Techniques of Cost Accounting 4 Dr. S.N. Maheshwari Cost Accounting 5 M.N. Arora Cost Accounting 6 Jawahar Lal Cost Accounting REFERENCES: Sl. No. Author s Na e Name of the Textbook Costing Advisor P.V. Rathnam 2 Cost Accounting Khan Jain
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