New Syllabus of West Bengal Board of Higher Secondary Education

I heard from some one that the West Bengal Board of Higher Secondary Education has changed syllabus of Costing & Taxation. So can any one provide new syllabus of Costing & Taxation?

[Shaleen]

As per my information the West Bengal Board of Higher Secondary Education has not charged syllabus of Costing & Taxation.

This syllabus has changed last time in 2013-14.

I am giving following syllabus:

West Bengal Board of Higher Secondary Education Costing & Taxation Syllabus

UNI'I' - I
Introduction
Definition of : Cost -Costing -Cost Accounting -Cost Centre -Cost Unit -Objectives of Cost Accounting -Features of Cost Accounting -Advantages of Cost Accounting *
Limitations of Cost Accounting -Steps or Factors Necessary for Installation of a Costing
System.

UNIT-II
A. Classification of Cost
(i) Element-based Classification : Raw Materials Cost -Labour Cost -0 Other Expenses -Overhead -Prime Cost.
(ii) Function-based Classification : Factory cost -Administration Cost -Selling Cost -Distribution cost -Research and Development Cost'
(iii) Behaviour-based Classification : fixed Cost -Variable Cost -Semi-Variable/ Semi-Fixed Cost -Distinctions between Fixed Cost and Variable Cost.

B. Preparation of Cost Sheet
Definition of Cost Sheet -Basic Components of Cost Sheet -Practical Problems on Cost
Sheet (Simple Problems excluding Cost Estimation)

Unit-III
Cot of Materials -[
A. Storing of Materials :
(i) Bin Card -Definition and Necessity (ii) Stores Ledger -Definition and Necessity (iii) Centralised Stores and Decentralised Stores.
West Bengal Board of Higher Secondary Education Costing & Taxation Syllabus