Date Topic Teaching tool Time Class Notes req.

PSS
Introduction of topic Discussion 40 min. 1 No No
Intro & Meaning Discussion & class note 60 min. 2 No No
Importance Discussion & print note 60 mint. 3 Yes No
Limitation Discussion & print note 60 mint. 4
Objectives Discussion & print note 60 mint. 5
Scope Discussion & print note 60 mint. 6
Principles Discussion & print note 60 mint. 7
Method of costing Discussion & print note 60 mint. 8
Cost concept Discussion & print note 60 mint. 9
Cost sheet simple Practical 60 mint. 10 Yes
Cost sheet with stock Practical 60 mint. 11 Yes
PSS 90 mint. 12
Doubts class &PSS 60 mint. 13
UNIT 2
Concept & technique Discussion & print note 60 mint. 14 yes
of materials
Methods of pricing of Practical 60 mint. 15
materials LIFO
FIFO & weighted Practical 60 mint. 16
Treatment of losses Practical 60 mint. 17
Level setting Practical 60 mint. 18
EOQ Practical 60 mint. 19
ABC analysis Discussion & print note 15 20 yes
VED analysis Discussion & print note 15 20 yes
Perpetual analysis Discussion & print note 15 20 yes
JIT Discussion & print note 10 20 Yes
Doubts class and PSS 21
UNIT 3
Labour cost intro Discussion 20 22
Labour turnover Practical 40 22
Idle time overtime Discussion & print note 60 23
Method of wage Practical 60+60 24
PSS Practical 25
Doubts 26

Intro 20 27
Apportionment and 20 27
allocation
Primary distribution 40 27&28
Secondary 40 28
distribution
Methods of 60 29
absorption
Others 60 30
UNIT 4
Contract costing Discussion and notes 60 31
concept & intro
Practical simple Discussion 60 32
Typical Discussion 60 33
PSS
Process costing intro Discussion 60 34
Practical simple Discussion 60 35
Process losses Discussion 60 36
PSS