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Description
BCOC–138 includes vital concepts of cost accounting. Topics covered in BCOC–138 include nature and scope of cost accounting, inventory control, labour accounting, overheads, job, unit, contract and process costing, need for costing, definitions of cost and cost accounting, the difference between cost accounting and financial accounting, advantages of cost accounting, installation of a costing system, meaning and classification of costs, cost unit and centre, components of the total cost, cost sheet, costing methods, types of costs, and the role of a cost accountant.
