TYBCOM SEM 5 Cost Accounting Syllabus And Important Chapters

by Khan Tauseef · Published · Updated

TYBCOM SEM 5 Cost Accounting

TYBCOM SEM 5 Cost Accounting: University of Mumbai has released a new syllabus for TYBCOM as per NEP 2020. The following is the list of chapters and syllabus of TYBCOM SEM 5 Cost Accounting.

The following is the detailed syllabus of Cost Accounting.

Module 1: Classification of Costs and Cost Sheet and Reconciliation of cost and financial accounts

Classify and ascertain Cost on the basis of function.
Difference between Financial and Cost Accounting.
Prepare Cost sheet/statement for production of goods and providing of services.
Practical problems based on Reconciliation of cost and Financial accounts.

Module 2: Material and Employee Cost

Material Cost

Meaning, Need for and Importance of Materials, Procedures, Documentations and Inventory Control techniques.
Compute Economic Order Quantity and determination of various stock levels
Methods of Inventory Accounting and Prepare Stock Ledger/ Account.

Employee Cost and Direct Expenses

Attendance and payroll procedures, Overview of statutory requirements of Idle time and Overtime Incentives
Calculation of Labour turnover
Utilisation of Labour, Direct and indirect Labour, Charging of labour cost.
Identifying labour hours with work orders or batches or capital jobs
Efficiency rating procedures
Remuneration systems and incentive schemes.
Preparation of labour cost statement, including incentives.

I will upload questions on all practical topics of TYBCOM 2026-27.

1. Syllabus of Cost Accounting
2. Paper Pattern
3. Strategy to score 95+ Marks.
4. Weekly study schedule