Course Description
come to Overheads in Cost Accounting Course.
In this course, you will learn about important topic in Cost Accounting called Overheads.
Overheads are basically expenses incurred on
Indirect Materials
Indirect Labour and
Indirect Expenses
which are not directly identifiable or allocable to a cost object in an economically feasible way.
So, overheads is a total of all Indirect Costs.
Overheads are incurred over
a) Various Products
b) Various Departments or Cost Centres and
c) Various heads of account.
In this course, you will learn about
a) Classification of Overheads
b) Methods of Segregation of Semi Variable Costs into Fixed and Variable
c) Objectives of Overheads Study
d) Departmentalisation
e) Allocation Vs Apportionment
f) Methods of Apportioning Common Expenses
This course is structured in self paced learning style.
Take this course to understand Basics to Advanced concepts in Overhead Costing.
Curriculum
Steps in estimating and absorbing overheads
Accounting and Cotnrol of Manufacturing Overheads
Advantages of classification of fixed and variable expenses
Allocation and Apportionment
Apportionment Methods of Common Expenses
Bases of Apportioning Overheads
Bonus Lecture - Discount Coupon Links for other Courses
Case Study on Direct Distribution Method
Case Study Repeated Distribution Method
Case Study Simultaneous Equation Method
Case Study Step Method
Case Study Trial and Error Method
Introduction
Overhead by Functions
Overheads by Controllability
Overheads by Element
Overheads by Nature
Overheads Classification
Reapportionment of Service Department Overheads
Section 1: Introduction
Section 2: Classification of Overheads
Section 3: Case Studies for Apportionment of Overheads
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