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Overhead foundations

Unit 4: Accounting for Overhead CostTopic 1 of 3
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Meaning, features, importance and classification

Overhead foundations

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 4: Accounting for Overhead Cost

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of overhead foundations.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Meaning, features, importance and classification

Detailed Microsyllabus

  1. Overhead foundations

    1. Indirect production and other indirect costs.
    2. Features and importance for cost measurement.
    3. Distinguish overhead from direct materials and labor.

  2. Classification

    1. Function, behavior and controllability.
    2. Departmental and activity groupings.
    3. Choose classifications suited to costing and control.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.