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west bengal council of higher secondary education new syllabus pdf |
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Re: west bengal council of higher secondary education new syllabus pdf
The syllabus of Costing & Taxation under West Bengal Council of Higher Secondary Education in PDF Format is as follows: UNI'I' - I (10 Marks/l0 Periods) Introduction Definition of: Cost - Costing - Cost Accounting - Cost Centre - Cost Unit – Objectives of Cost Accounting - Features of Cost Accounting - Advantages of Cost Accounting Limitations of Cost Accounting - Steps or Factors Necessary for Installation of a Costing System UNIT - II (15 Marks / 15 Periods) A. Classification of Cost (i) Element-based Classification: Raw Materials Cost - Labour Cost -0 Other Expenses - Overhead - Prime Cost. (ii) Function-based Classification: Factory cost - Administration Cost - Selling Cost - Distribution cost - Research and Development Cost. (iii) Behaviour-based Classification: fixed Cost - Variable Cost - Semi-Variable/ Semi Fixed Cost - Distinctions between Fixed Cost and Variable Cost. B. Preparation of Cost Sheet Definition of Cost Sheet - Basic Components of Cost Sheet - Practical Problems on Cost Sheet (Simple Problems excluding Cost Estimation) |
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