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According to New Syllabus of University of Bihar State for Babasaheb Bhim Rao Ambedkar Bihar University, Muzaffarpur, B. Com – III.1. Cost Accounting—Meaning, Importance and Evaluation, 2. Elements of Cost and their Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Tender Price or Quotation Price, 9. Production Account or Manufacturing Account, 10. Contract Costing, Job Costing and Batch Costing, 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts, 13. Cost Audit,Operating Costing,Examination Paper.
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