Unit-II Unit Costing, Preparation of Cost Sheet and Statement of Cost (Including calculation of tender price), Overhead costing (Including calculation of machine hour rate).
Unit-III Contract and Job costing, Operating costing (Transport Cost).
Unit-IV Process Costing (Including Inter process profit and reserve). Reconciliation of Cost and Financial Accounts.
Unit-V Marginal Costing : Profit-Volume Ratio, Break-Even Point, Margin of Safety, Application of Break-even Analysis. Standrard Costing and Variance Analysis (Material and Labour only).