I am pleased to present this Costing Methods for B.com V Semester of Bangalore University. This book is an attempt to provide the students with thorough understanding of the cost accounting, methods and techniques. The subject matter has been presented in a systematic and intelligible manner with Liberal use of numerical illustration, charts and diagrams so as to make it interesting and sustain readers’ interest.
The book has been divided into five chapters as per the syllabus. Based on the conviction that students can really learn Costing Methods by solving problems, the theory and problems approach has been adopted to fully meet all the examination needs of the students in this volume. Thus apart from well organized theory, this book has sufficient solved problems and illustrations and unsolved problems with answers and hints, apart from large number of short answer questions and selected theory questions. This will help students tackle examination questions with ease. The theory question, practical problems and illustrations have been mostly selected from B.Com and BBM, Bangalore and other Leading Indian universities.
1. Introduction to Costing Methods
2. Job and Batch Costing
3. Process Costing, Joint and By-Products
4. Contract Costing
5. Operating Costing
Appendix A - Skill Development
Appendix B - Model Test Papers