Cost & Management Accounting-II – B.S. Raman

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Chapter – I : Overheads :
Meaning – Collection of overheads – classification of overheads on the basis of functions, elements and behavior.
Allocation and apportioning overheads to Cost Centres (Departmentalisation of Overheads) Problems on Primary Distribution of factory overheads.

Chapter – II : Secondary Distribution of Overheads :
Meaning – Basis of Apportionment, Methods of reapportionment- Direct Distribution, Step-ladder method – Reciprocal Service Method, Simultaneous equation method and Repeated Distribution method. Problems on all the methods of secondary distribution.

Chapter – III : Absorption of Overheads :
Meaning – Methods of absorption : Percentage on direct material cost, direct labour cost, prime cost, direct labour hour rate and Machine hour rate. Problems on direct labour hour rate and machine hour rate.

Chapter – IV : Accounting for costs :
Non-Integrated Accounting System: Meaning, features, books maintained. Journal entries and ledger accounts.

Chapter – V : Integrated Accounting System :
Meaning, features, merits, limitations, Journal entries, and ledger Accounts.

Chapter – VI : Reconciliation of Cost and Financial Accounts :
Need for reconciliation, Reasons for disagreement in profit. Procedure for reconciliation.


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