Semester 5 of BCom (Business Analytics)

Cost Accounting is a specialized branch of accounting that focuses on the identification, measurement, analysis, classification, and control of costs associated with business operations. The course provides students with an understanding of cost concepts, cost classification, cost accumulation, and cost control techniques used in manufacturing and service organizations. It covers the preparation of cost sheets, material, labour, and overhead accounting, methods of costing, and techniques for cost ascertainment and cost reduction.

Business Economics is designed to provide comprehensive understanding of economic concepts and principles which are useful in understanding the general economic environment within which businesses operate viz., demand analysis, supply analysis, production analysis and cost and revenue analysis.