The Islamia University of Bahawalpur
Course Outlines
Associated Degree in Commerce (Specialization in Accounting & Finance)
Semester |
2 |
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Course |
Cost |
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Course |
ADC |
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Credit |
3 |
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Prerequisites |
· · · |
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Follow |
· |
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Objectives |
To provide the students with in-depth knowledge of Cost Accounting concepts, principles, and methods to · · · |
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Teaching |
|
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Assessment Criteria |
Mid-term (Assessment by respective College) |
Final Examination (Assessment by the Islamia University of |
|
40 |
60 |
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Quizzes, |
Written Paper |
Written Paper |
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Weekly Lecture Plan/Syllabus
Week |
Contents |
Detailed Learning |
Ø 1 |
Ø Introduction
Ø Types |
· · · · · |
Ø 2 |
Ø Cost Financial Statements |
· · · |
Ø 3 |
Ø Cost
|
· · |
Ø 4 |
Ø Cost
|
· |
Ø 5 |
Ø Factory |
· · · · · |
6 |
Ø Costing |
· · · · |
Ø 7 |
Ø Costing |
· · · |
Ø 8 |
Ø Revision |
|
Ø 9 |
Ø Costing |
· o Purchase Cost o Order cost o Carrying cost o Economic Order Quantity (EOQ) o Average inventory o Safety stock o Maximum and minimum order level o Re-order level |
Ø 10-11 |
Ø Cost |
· o Unit cost transferred from the previous department o Unit cost added by the department o Cost of beginning and ending work in o Cost of finished goods transferred · · |
Ø 12 |
Ø Inventory |
· · o First In First Out (FIFO) o Last In First Out (LIFO) o Average Costing (AVCO) |
Ø 13-14 |
Ø Process |
· · · |
Ø 15 |
Ø Flow |
· · · |
Ø 16 |
Ø Revision |
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Primary Recommended Book |
1. Nisar-ud-Din,
2. T
3. F2
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Additional Books |
1. Hemkep,
2. Plomani
3. Adolph
4. Zafar
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