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Diploma in Advance Cost Accounting (DACA)
Objectives:
Manufacturing and service providing activities are carried on all
over the country from small villages to small towns to big cities
to metros. At each and every phase of manufacturing of a unit and
providing of services cost estimation has become essential because
selling price of each and every product and services are decided
only after deciding the cost of it. Normally in major industrial
units they take the assistance of Cost Accountant, normally ICWA
to decide cost of particular product or service. But there is
scarcity of specialist Cost Accountant in small cities and
villages. Moreover due to tax incentives many industries are
shifting their operations in rural areas where they need the helps
of specialist Cost Accountant. But in the absence of specialist
Cost Accountant they can take the help of a person who has done
such type of course. Moreover a person who has done such type of
course can work as assistant to a specialized Cost Accountant and
in future with practical experience he can start his own
consultancy. Moreover such type of course is also helpful to
expand ones knowledge in the area of costing who is already in the
same field and even it may become helpful to get promotion in the
job.
Eligibility Criteria :
10 + 2
Structure of the Course:
There will be 36 credits in total, contained within syllabus.
|
Sr. No. |
Name of Subject |
Subject Code |
Credit |
|
1. |
Basics of Cost Accounting |
DACA-1 |
8 |
|
2. |
Various Forms of Costing |
DACA-2 |
8 |
|
3. |
Managerial Cost Accounting |
DACA-3 |
8 |
|
4. |
Variance Analysis |
DACA-4 |
8 |
|
5. |
Hind Swaraj |
FGP-01 |
4 |
Evaluation:
Constant Evaluation: (weight age– 30%)
Students will have to submit assignments given to them before the
specified time limit.
Final Examination:
(weight age– 70%)
Each student will have to appear for final examination at the end
of the year and if he/she could not clear examination, they can
appear in the next final examination subject to maximum of four
trials. If the student cannot clear the examination in four
trials then he/she will have to re-register them self for the
course.
Standard of Success:
For the successful completion of the course, the student has to
complete the assignments as well as Final examination with minimum
scoring of 40% marks.
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