IGNOU BCOC-138
- Cost Accounting,
Latest CBCS Help Book Edition

BCOC–138 includes vital concepts of cost accounting. Topics covered in BCOC–138 include nature and scope of cost accounting, inventory control, labour accounting, overheads, job, unit, contract and process costing, need for costing, definitions of cost and cost accounting, the difference between cost accounting and financial accounting, advantages of cost accounting, installation of a costing system, meaning and classification of costs, cost unit and centre, components of the total cost, cost sheet, costing methods, types of costs, and the role of a cost accountant.

BCOC-138 English Topics Covered

Block 1 - Basic Concepts

• Unit 1 - Nature and Scope of Cost Accounting
• Unit 2 - Cost Concepts and its Ascertainment

Block 2 - Material and Labour

• Unit 1 - Procurement, Storage and Issue
• Unit 2 - Inventory Control
• Unit 3 - Pricing the Issue of Materials
• Unit 4 - Labour–Basic Concepts
• Unit 5 - Accounting for Labour

Block 3 - Overheads

• Unit 1 - Classification and Distribution of Overheads
• Unit 2 - Absorption of Factory Overheads
• Unit 3 - Machine Hour Rate
• Unit 4 - Treatment of Other Overheads and Activity Based Cost Allocation

Block 4 - Methods of Costing

• Unit 1 - Unit Costing
• Unit 2 - Job Costing
• Unit 3 - Contract Costing
• Unit 4 - Process Costing
• Unit 5 - Joint Products and By-Products
• Unit 6 - Valuation of Work-in-Progress
• Unit 7 - Service Costing
• Unit 8 - Reconciliation of Cost and Financial Accounts

BCOC-138 Hindi Topics Covered

Block 1 - आधारभूत सिद्धांत

• Unit 1 - लागत लेखांकन की प्रकृति और विषय-क्षेत्र
• Unit 2 - लागत की संकल्पना तथा उसका परिकलन

Block 2 - सामग्री और श्रम

• Unit 1 - क्रय, भंडारण और निर्गमन
• Unit 2 - स्टॉक नियंत्रण
• Unit 3 - निर्गमित सामग्री का मूल्य निर्धारण
• Unit 4 - श्रम-आधारभूत सिद्धांत
• Unit 5 - श्रमिक लेखांकन

Block 3 - उपरिव्यय

• Unit 1 - उपरिव्ययों का वर्गीकरण और वितरण
• Unit 2 - फैक्टरी उपरिव्ययों का अवशोषण
• Unit 3 - मशीन घंटा दर
• Unit 4 - अन्य उपरिव्ययों का लागत लेखांकन और कार्य-आधारित लागत आवंटन

Block 4 - लागत-निर्धारण विधियाँ

• Unit 1 - इकाई लागत निर्धारण
• Unit 2 - जॉब लागत निर्धारण
• Unit 3 - ठेका कार्य लागत-निर्धारण
• Unit 4 - प्रक्रिया लागत निर्धारण
• Unit 5 - संयुक्त-उत्पाद और उपोत्पाद
• Unit 6 - अर्ध-निर्मित माल का मूल्यांकन
• Unit 7 - सेवा लागत-निर्धारण
• Unit 8 - लागत और वित्तीय लेखों का समाधान

Previous Year Solved Question Papers Included

BCOC-138 English (Total-10, Solved-8, Unsolved-2)

• Sample Paper-I
• Sample Paper-II
• Guess Paper-I
• Guess Paper-II
• December (2021-2023)
• June (2022-2024)

BCOC-138 Hindi (Total-8, Solved-6, Unsolved-2)

• Sample Paper-I
• Sample Paper-II
• Guess Paper-I
• Guess Paper-II
• June (2021-2023)
• December (2021-2022)

BCOC-138 Help Book Details