Cost Accounting notes: KNEC Diploma




The following topics has been covered. click on the topics titles to open
Topic 1: Introduction to costing accounting
Topic 2: Elements of cost and cost behaviour
Topic 3: Material costing
Topic 4: Labour costing
Topic 5: Costing for overheads
Topic 6: Process costing
Topic 7: Contract costing
Topic 8: Batch costing
Topic 9: Factory job costing
Topic 10: Service costing
Topic 11: Emerging issues in cost accounting

After passing this module unit, the trainee is able to:

Apply costing concepts in a business management

  • Cost goods and services using various costing methods
  • Price goods and services using various pricing methods
  • Carry out cost allocation for various overheads
  • Apply simple costing techniques as used in modem business set ups
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