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1 Semester - 2021 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN121 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
BIF131 | FINANCIAL ACCOUNTING AND REPORTING - I | Core Courses | 4 | 4 | 100 |
BIF132 | BUSINESS ECONOMICS | Core Courses | 4 | 4 | 100 |
BIF133 | COST ACCOUNTING | Core Courses | 4 | 4 | 100 |
BIF134 | BUSINESS MANAGEMENT AND ORGANIZATIONAL BEHAVIOR | Core Courses | 4 | 4 | 100 |
BIF161B | SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY | Generic Elective Courses | 4 | 4 | 100 |
ENG121 | ENGLISH - I | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
HIN122 | HINDI | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
KAN122 | KANNADA | Ability Enhancement Compulsory Courses | 3 | 03 | 100 |
2 Semester - 2021 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN221 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
BIF231 | FINANCIAL ACCOUNTING AND REPORTING - II | Core Courses | 4 | 4 | 100 |
BIF232 | MANAGEMENT ACCOUNTING | Core Courses | 4 | 4 | 100 |
BIF233 | BUSINESS LAW | Core Courses | 4 | 4 | 100 |
BIF234 | QUANTITATIVE APPLICATIONS IN BUSINESS | Core Courses | 4 | 4 | 100 |
BIF261C | PRINCIPLES OF MACROECONOMICS | Generic Elective Courses | 4 | 4 | 100 |
ENG221 | ENGLISH - II | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
HIN222 | HINDI | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
KAN222 | KANNADA | Ability Enhancement Compulsory Courses | 3 | 03 | 100 |
3 Semester - 2020 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
BIF311 | CORPORATE LAW | Skill Enhancement Courses | 3 | 2 | 50 |
BIF331 | FINANCIAL ACCOUNTING AND REPORTING - III | Core Courses | 4 | 4 | 100 |
BIF332 | AUDITING AND ATTESTATION - I | Core Courses | 4 | 4 | 100 |
BIF333 | FEDERAL TAXATION - I | Core Courses | 4 | 4 | 100 |
BIF334 | FINANCIAL MANAGEMENT | Core Courses | 4 | 4 | 100 |
BIF335 | TAXATION | Core Courses | 4 | 4 | 100 |
BIF361C | COMMERCE AND INDIAN SOCIETY-I | Generic Elective Courses | 4 | 4 | 100 |
4 Semester - 2020 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
BIF411 | IT IN BUSINESS | Generic Elective Courses | 3 | 2 | 50 |
BIF431 | FINANCIAL ACCOUNTING AND REPORTING - IV | Core Courses | 4 | 4 | 100 |
BIF432 | GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING | Core Courses | 4 | 4 | 100 |
BIF433 | AUDITING AND ATTESTATION - II | Core Courses | 4 | 4 | 100 |
BIF434 | FEDERAL TAXATION - II | Core Courses | 4 | 4 | 100 |
BIF435 | BUSINESS MARKETING | Core Courses | 4 | 4 | 100 |
BIF461 | COMMERCE AND INDIAN SOCIETY - II | Generic Elective Courses | 4 | 4 | 100 |
5 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
BIF531 | EQUITY INVESTMENTS | Core Courses | 4 | 4 | 100 |
BIF532 | FIXED INCOME INVESTMENTS | Core Courses | 4 | 4 | 100 |
BIF533 | RESEARCH METHODOLOGY | Core Courses | 4 | 4 | 100 |
BIF541A | INTERNATIONAL FINANCIAL REPORTING STANDARDS | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF541B | BANKING THEORY, LAW AND PRACTICE | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF542A | INTERNATIONAL BUSINESS ENVIRONMENT | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF542B | BANK MANAGEMENT | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF543A | FINANCIAL MARKETS, INSTITUTIONS AND FINANCIAL SERVICES | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF543B | INSURANCE MANAGEMENT | Discipline Specific Elective Courses | 4 | 4 | 100 |
6 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
BIF631 | DERIVATIVES AND ALTERNATIVE INVESTMENTS | Core Courses | 4 | 4 | 100 |
BIF632 | PORTFOLIO MANAGEMENT AND WEALTH PLANNING | Core Courses | 4 | 4 | 100 |
BIF633 | ETHICAL STANDARDS | Core Courses | 4 | 4 | 100 |
BIF641A | INTERNAL AUDITING | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF641B | INNOVATIONS IN BANKING AND INSURANCE | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF642A | INTERNATIONAL FINANCIAL MANAGEMENT | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF642B | INTERNATIONAL BANKING AND FINANCE | Discipline Specific Elective Courses | 4 | 4 | 100 |
BIF681 | RESEARCH PROJECT | Discipline Specific Elective Courses | 0 | 4 | 100 |
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Introduction to Program: | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
DPS over the years has received informal requests to introduce higher level programs that will support specialized fields of study like accounting as per US GAAP and IFRS, international auditing, international taxation, international finance, investment management, etc. The opportunities available specifically to professionals with knowledge of international standards and possessing international qualifications remain vacant due to lack of availability of qualified personnel and, through the proposed programme of B.Com (International Finance) overlapping with CPA (US) and CFA (US) qualifications, such vacancies could be effectively tapped. Global accounting and finance firms and multi-national corporations are keen to absorb students with the proposed qualification. B.Com(International Finance) with specialization in international accounting, auditing and finance is proposed with a view to create talents of competency to handle theory and practice of the subject which will be immense value to accounting firms and large business undertakings with substantial global exposure and also for pursuit of higher education. The Course is finalized with reference to the: (i) CSO (Content Specification Outline) of the Uniform CPA (Certified Public Accountant) Examinations conducted by the AICPA (American Institute of Certified Public Accountants), US. (ii) CBOK (Candidate Body of Knowledge) for the CFA (Chartered Financial Analyst) Level 1 exams conducted by the CFA Institute, US) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Programme Outcome/Programme Learning Goals/Programme Learning Outcome: PO 1: Apply Financial Accounting and Reporting Principles and Standards (US GAAP and IFRS) in creation and interpretation of Financial statementsPO 2: Provide independent and objective opinion in respect of the true and fair presentation of financial statements. PO 3: Create value added Investment Portfolio, provide Wealth Planning services, and analyse global financial markets. PO 4: Apply ethical and corporate governance standards and adhere to the legal, and regulatory framework governing business environment. PO 5: Explain how organizations and individuals can comply with tax regulations and advise in respect of tax structuring of entities. PO 6: Demonstrate Professional skills, critical thinking and decision making capabilities for providing effective and efficient services provided PO 7: Exhibit an entrepreneurial mindset to identify, adapt, and anticipate future market trends and apply risk management techniques. PO 8: Exhibit digital proficiency required to function effectively in a dynamic business environment PO 9: Demonstrate leadership traits, communication skills and innovative thinking for optimal performance in personal, professional, societal and environmental domains. PO 10: Exhibit social sensitivity to embrace diversity and inclusion and promote peaceful co-existence. PO 11: Demonstrate personality traits like self-awareness and humility, peer-recognition, tolerance and empathy to function effectively in the workplace PO 12: Apply research skills and conduct independent research in the areas of specialisation and thereby monitor and forecast future trends. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Assesment Pattern | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
CIA – 1 and 3 : Continuous Internal Assessment Written (reports) – Group or Individual, Understanding of the subjects, Participative learning, Presentation and VIVA, Quiz, Multiple choice based test etc. CIA – 2: Continuous Internal Assessment - Mid Semester Exam (MSE) Mid Semester Exam marks will be taken for Internal Assessment. MSE marks will be reduced to 25 for this purpose. The question paper pattern for the Mid Semester Examination is as follows:
Attendance: The marks distribution for attendance is as follows: 95 – 100% - 5 marks 90 – 94% - 4 marks 85 – 89% - 3 marks 80 – 84% - 2 marks 76 – 79% - 1 mark
Grading Pattern: Grading pattern will be the same as approved by the University for UG Courses as detailed herein below:
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Examination And Assesments | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc. Students are evaluated for each course on the basis of written examination and continuous internal assessments. Each paper carries maximum of 100 marks and is evaluated as follows:
· Written Examinations consists of: § Mid Semester Exam – 50 Marks (2 hours duration) § End Semester Exam – 100 Marks (3 hours duration) · A student should secure a minimum of 40% Marks in the ESE to pass in that paper. · In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper. Question Bank: Subject wise Question Bank is prepared every semester to test the Conceptual, Application, Analytical and Problem-solving skills of the students. These question banks are prepared by the faculty member teaching the subject and duly verified by the subject expert. Question Paper Pattern for the End Semester Examination: The question paper pattern for the End Semester Examination is as follows:
§ Section A Conceptual / Descriptive Type questions 6 out of 8 questions of 2 mark each. § Section B Analytical / Essay type questions with choice – 5 out of 7 questions of 5 marks each § Section C Analytical/ Essay type questions with choice – 3 out of 5 questions of 15 marks each § Section D One Compulsory Question – 18 marks |
AEN121 - ADDITIONAL ENGLISH (2021 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year. The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays
There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation. The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature. The objectives of this course are to expose students to the rich literary and cultural diversity of Indian literatures to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)
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Course Outcome |
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CO1 CO 2: Understand the cultural, social, religious and ethnic diversities of India they will be able to be analytical and critical of the pluralistic society they live in through the activities and assignments conducted be aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature. |
Unit-1 |
Teaching Hours:10 |
Poetry
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1. Keki N Daruwala “Migrations”
2. Kamala Das “Forest Fire”
3. Agha Shahid Ali “Snow on the Desert”
4. Eunice D Souza “Marriages are Made” | |
Unit-2 |
Teaching Hours:15 |
Short Stories
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1. Rabindranath Tagore “Babus of Nayanjore”
2. Ruskin Bond “He said it with Arsenic”
3. Bhisham Sahni “The Boss Came to Dinner”
4. N. Kunjamohan Singh “The Taste of Hilsa”
5. Mohan Thakuri “Post Script” | |
Unit-3 |
Teaching Hours:20 |
Essays
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1. Mahatma Gandhi “What is True Civilization?” (Excerpts from Hind Swaraj)
2. Ela Bhatt “Organising for Change”
3. Sitakant Mahapatra “Beyond the Ego: New Values for a Global Neighborhood
4. B R Ambedkar “Waiting for A Visa”
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Text Books And Reference Books: Contemporary knowledge of the soci-political situation in the sub-continent The text book copy "Reading Diversity" | |
Essential Reading / Recommended Reading On-line resources to appreciate the text through the Comprehension Questions | |
Evaluation Pattern CIA 1: Classroom assignment for 20 marks keeping in mind the objectives and learning outcomes of the course. CIA 2: Mid-semester written exam for 50 marks CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course. Question Paper Pattern Mid Semester Exam: 2 hrs Section A: 4x5= 20 Section B: 2x15=30 Total 50
End Semester Exam: 2 hrs Section A: 4 x 5 = 20 Section B: 2 x 15= 30 Total 50 | |
BIF131 - FINANCIAL ACCOUNTING AND REPORTING - I (2021 Batch) | |
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
Max Marks:100 |
Credits:4 |
Course Objectives/Course Description |
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This course is the first of four courses which cover accounting principles and presentation of financial statements as per generally accepted in the United States of America (US GAAP) as well as per International Financial Reporting Standards (IFRS). |
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Course Outcome |
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C01: Apply fundamental accounting concepts, principles and conventions as per US GAAP and IFRS
C02: Prepare and/or review source documents including account classification, and enter data into subsidiary and general ledgers. C03: Relate and understand the financial statements prepared on the basis of US GAAP as well as IFRS.
C04: Produce required financial statement filings in order to meet regulatory or reporting requirements (e.g., Form 10-Q, 10-K). C05: Apply Conceptual Framework, Standards and Standard Setting
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Unit-1 |
Teaching Hours:22 |
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Overview of Accounting Principles and Procedure
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Introduction to accounting; Double-entry system; Purpose and general features of financial statements(true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency); Other assumptions and conventions (business entity, money measurement, conservatism); Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement | |||
Unit-2 |
Teaching Hours:8 |
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Conceptual Framework, Standards and Standard Setting
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Process by which Accounting Standards are Set and Roles of Accounting Standard- Setting Bodies - U. S. Securities and Exchange Commission (SEC), Financial Accounting Standards Board (FASB), International Accounting Standards Board (IASB); Conceptual framework for financial accounting and reporting by business entities | |||
Unit-3 |
Teaching Hours:22 |
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Financial Reporting, Presentation and Disclosures in General-Purpose Financial Statements
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Balance sheet / Statement of financial position; Income statement / Statement of profit or loss; Statement of comprehensive income; Statement of changes in equity; Statement of cash flows; Notes to financial statements; SEC Reporting Requirements (e.g., Form 10-Q, 10-K) | |||
Unit-4 |
Teaching Hours:8 |
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Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
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Exit or Disposal Activities and Discontinued Operations; Going Concern; Fair Value Measurements, Disclosures, and Reporting; Interim Financial Reporting; Related Parties and Related Party Transactions; Risks and Uncertainties; Segment Reporting; Subsequent Events | |||
Text Books And Reference Books:
Essential References: 1. O. Ray Whittington. (2018). Financial Accounting & Reporting. John Wiley & Sons - Wiley CPAexcel Course Study Guide Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel. Financial Accounting, 9th Edition. John Wiley & Sons | |||
Essential Reading / Recommended Reading
1. Joe Ben Hoyle, Thomas Schaefer, Timothy Doupnik. (2014). Advanced Accounting. McGraw-Hill/Irwin 2. Carl S. Warren, James M. Reeve, Jonathan Duchac. (2016). Financial Accounting. Cengage Learning. Richard H. Gesseck, Lawrence Gamling. (2016). U.S. Master GAAP Guide. CCH Inc | |||
Evaluation Pattern
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BIF132 - BUSINESS ECONOMICS (2021 Batch) | |||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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This course is designed to familiarize students with the basic concepts, theories and models of economics, which are relevant to business. |
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Course Outcome |
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C01: Differentiate basic concepts of Economics applicable to business C02: Interpret key factors affecting/ determining economic variables such as demand, supply, price of products and factors of products C03: Compare different market types and their functioning
C04: Apraise theories of consumer behavior, production and factor price determination C05: Discuss demand and supply analysis
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Unit-1 |
Teaching Hours:3 |
Business Economics
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Meaning- characteristics – distinction between business economics and pure economics – scope of business economics – uses/objectives of business economics | |
Unit-2 |
Teaching Hours:6 |
Consumption Analysis
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Approaches to the study of consumer behaviour - cardinal approach - law of Equi-marginal utility, ordinal approach - indifference curve analysis - properties – consumer surplus – meaning - analysis – limitations | |
Unit-3 |
Teaching Hours:9 |
Demand and Supply (Market) analysis - I
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Demand (Determinants, Demand function) - Law of Demand – Variations in demand, Supply (Determinants, Supply function) – Law of Supply –Variations in Supply, Market equilibrium and changes in equilibrium (reference to product markets & factor markets), Interference with market prices - Minimum price & Maximum price and its effect, Market failure – meaning & types - Public goods – Externalities - Merit goods - Demerit goods | |
Unit-4 |
Teaching Hours:10 |
Demand and Supply (Market) analysis - II
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Demand: Elasticity of Demand – Price elasticity of demand –factors determining elasticity of demand – its measurement and its application in business decisions, concepts of Income& Cross-Promotional elasticity of demand, Supply: Elasticity of Supply – factors determining elasticity of supply, Demand forecasting- Survey and statistical methods
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Unit-5 |
Teaching Hours:7 |
Production Analysis
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Production, Firm and Industry, Production function, Production runs or Periods (short run and long run), Production in the short run, Law of variable proportions, Production in the long run, Returns to scale (increasing, constant and decreasing returns to scale), Economies of scale and Diseconomies of scale, Factor Pricing: Rent, Wages, Interest and Profit. | |
Unit-6 |
Teaching Hours:5 |
Cost & Revenue Analysis
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Cost - Cost concepts (Absolute cost and opportunity cost, Accounting cost and Economic cost) – Fixed and Variable cost – TC, AC & MC, Cost-output relationship in the short run - Cost-output relationship in the long run. | |
Unit-7 |
Teaching Hours:12 |
Firm and Market Structure
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Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s long run supply, producer surplus. Shut down point under perfect competition market, Monopoly: Behaviour of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree.
Monopolistic competition, concept of excess capacity Oligopoly- Collusive & Non-collusive models of Oligopoly
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Unit-8 |
Teaching Hours:8 |
Economics of strategy
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Understanding aggregate Demand and aggregate Supply. The Importance of Expectations: Exchange Rates, Exchange Rates regimes fixed and floating rate. Current macro Issues effecting business: Oil prices, Global Imbalances. | |
Text Books And Reference Books:
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Essential Reading / Recommended Reading
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Evaluation Pattern
Students are evaluated for each paper on the basis of written examination and continuous internal assessment. Each paper carries a maximum of 100 marks and is evaluated as follows: End Semester Exam (ESE) : 50% Mid Semester Exam (CIA-2) : 25% Continuous Internal Assessments (CIA- 1& 3) : 20% Attendance : 05% Total: 100% | |
BIF133 - COST ACCOUNTING (2021 Batch) | |
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
Max Marks:100 |
Credits:4 |
Course Objectives/Course Description |
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The course aims to provide conceptual understanding of cost accounting. It focuses on the computation of various components of cost, such as material, labour, and overheads. It also covers modules on specific cost accounting methods like job costing and contract costing, and process costing. |
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Course Outcome |
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C01: Outline the basic concepts and classification of cost
C02: Compute various components of cost
C03: Apply the methods of cost accounting in ascertaining cost for different sectors
C04: Examine the reasons and need for reconciliation of cost and financial statements, and prepare reconciliation statements C05: Understand the Meaning and classification of material- Purchase Procedure& documentation
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Unit-1 |
Teaching Hours:10 |
Introduction to Cost Accounting
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Introduction – Definition – Fundamental Principles –Scope, Functions and objectives – Merits & Demerits –Methods & Techniques-Cost Accounting and financial accounting comparison; Elements of Cost – Cost vs. Expense- Cost Centre, Cost Unit & Cost object- Classification of Cost- Costs for decision making - Installation of Costing system - Cost Sheet - Tenders and Quotations (Problems) | |
Unit-2 |
Teaching Hours:8 |
Materials
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Meaning and classification of material- Purchase Procedure& documentation - Store Keeping Functions; Inventory Control - Fixation of Levels- Periodical and Perpetual Inventory, ABC Analysis, EOQ (Problems); Stores issue - Methods of Pricing of materials – FIFO – LIFO - Simple and Weighted Average Methods. (Problems) | |
Unit-3 |
Teaching Hours:8 |
Labour
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Meaning & classification of Labour- Attendance and payroll procedure- Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime – Labour Turnover—Labour-Remuneration - Features of Good Wage System –Remuneration system and incentive schemes (Problems) | |
Unit-4 |
Teaching Hours:10 |
Overheads
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Meaning AND definition –Classification of Overheads- Allocation & Apportionment of overheads (Primary Distribution) Apportionment of Service Department Costs to Production Departments (Secondary Distribution- Reciprocal basis). Absorption of Overheads - Methods - percentage of Direct Material Cost - Direct Labour Cost - Prime Cost - Direct Labour Hour Rate and Machine Hour Rate | |
Unit-5 |
Teaching Hours:8 |
Contract Costing
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