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Accounting cost accounting

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8 SY LL AB US -2 01 6 INTERMEDIATE : PAPER - COST ACCOUNTING STUDY NOTES The Institute of Cost Accountants of India CMA Bhawan, 12, Sudder Street, Kolkata - 700 016 INTERMEDIATE First Edition : July 2016 1st Revision: October 2017 Revised Edition: January 2018 Published by : Directorate of Studies The Institute of Cost Accountants of India (ICAI) CMA Bhawan, 12, Sudder Street, Kolkata - 700 016 Printed at : Jayant Printery LLP 352/54, Girgaum Road, Murlidhar Temple Compound, Mumbai - 400 002. Copyright of these Study Notes is reserved by the Institute of Cost Accountants of India and prior permission from the Institute is necessary for reproduction of the whole or any part thereof. PAPER 8: COST ACCOUNTING Syllabus - 2016 Syllabus Structure: The syllabus comprises the following topics and study weightage: Introduction to Cost Accounting A Cost Ascertainment - Elements of Cost Cost Accounting Standards 40% Cost Book Keeping B Methods of Costing 30% C Cost Accounting Techniques 30% C 30% A 40% B 30% ASSESSMENT STRATEGY There will be written examination paper of three hours OBJECTIVES To provide an in depth study of the Cost Accounting Principles and Techniques for identification, analysis and classification of cost components to facilitate managerial decision making. Learning aims The syllabus aims to test the student’s ability to:  U nderstand and explain the conceptual framework of Cost Accounting  E xplain the basic concepts and proce ...
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