Fundamentals of Cost Accounting

Costing from first principles

This 40-lecture NPTEL course is taught by Prof. Arindam Banerjee of ICMAI. It builds cost accounting from the introduction through material, labour and overhead costs, then to the cost sheet.

Costing methods

• Job costing
• Service and operating costing
• Contract costing

The listed lectures run in two parts each for job costing and service costing, which lets the course go into worked detail on those methods.

Who it suits

Students preparing for cost accounting papers, and accountants who want a structured refresher on costing methods, will get the most from it. The listing shows no exercises, so pair it with problems from a textbook.