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Job-order costing

Unit 5: Costing in Different SituationsTopic 2 of 6
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Concept and features
  • Direct materials, direct labour and manufacturing overhead
  • Job-order cost sheets including non-manufacturing costs
  • Cost of goods manufactured, goods sold and unit cost

Job-order costing

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 5: Costing in Different Situations

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of job-order costing.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Concept and features
  • Direct materials, direct labour and manufacturing overhead
  • Job-order cost sheets including non-manufacturing costs
  • Cost of goods manufactured, goods sold and unit cost

Detailed Microsyllabus

  1. Job-order costing

    1. Separate identification of a customer's job.
    2. Direct materials, direct labor and applied manufacturing overhead.
    3. Job cost records and supporting documents.

  2. Cost-sheet preparation

    1. Include supplied nonmanufacturing costs where required.
    2. Calculate goods manufactured, goods sold and unit cost.
    3. Reconcile job totals with the relevant accounts.

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.