#1
9th November 2015, 03:29 PM
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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?
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#2
9th November 2015, 03:32 PM
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Re: New Syllabus of West Bengal Board of Higher Secondary Education
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 |