Cost Accounting II Lecture - 1 II WBSU II B.com 3rd (H) II 1st Sem (G) II (SSC by Sonu)

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 📌 Cost Accounting | Unit 1: Introduction & Basic Concepts | Lecture - 1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ Hello students! West Bengal State University (WBSU) B.Com Semester 3 (Honours) aur Semester 1 (General) ke students ke liye *Cost Accounting* ka formal syllabus shuru ho chuka hai. Is pehle lecture mein humne practical sums start karne se pehle costing ke foundational theoretical concepts ko detail mein explain kiya hai taaki technical terms par aapki grip strong ho sake! 🔹 LECTURE & COURSE DETAILS: • Subject: Cost Accounting • Applicable For: WBSU B.Com 3rd Sem (Hons) & 1st Sem (Gen) | CU B.Com • Chapter: Chapter 1 — Introduction to Cost Accounting • Key Concepts Covered: Meaning & Definition of Cost (Resources exchanged & CIMA London Definition) Meaning of Costing (Process & techniques of ascertainment) Meaning of Cost Accounting (Branch of accounting, classification & tracking) Meaning of Cost Accountancy (Science, art & practice of cost control) • Educator / Channel: SSC by Sonu ──────────────────────────────── ⏱️ CHAPTER TIMESTAMPS: ──────────────────────────────── [00:00:23] Introduction & Importance of Theoretical Concepts in Cost Accounting [00:02:46] What is Cost? Meaning, Monetary Resources & CIMA London Definition [00:06:19] What is Costing? Process & Techniques of Ascertaining Cost of Production [00:07:47] Practical Example: Calculating Total Cost of a Product (Direct & Indirect Costs) [00:10:10] What is Cost Accounting? Branch of Accounting, Recording, Analysing & Reporting [00:12:05] Scope of Cost Accounting: Classification, Accumulation & Assignment of Costs [00:13:13] What is Cost Accountancy? Broader Field, Principles, Techniques & Cost Control [00:15:16] Roadmap for Upcoming Lectures: Theory to Practical Sums Strategy ──────────────────────────────── 📢 OFFICIAL COMMUNITY & STUDY LINKS: ──────────────────────────────── Subscribe Fast:    / @sscbysonu001   📥 Free Study Notes & PDFs: Telegram: https://t.me/ssc_by_sonu 📲 Connect With Us: Instagram: https://www.instagram.com/ssc__by__so... Facebook: https://www.facebook.com/profile.php?... ──────────────────────────────── ⚠️ DISCLAIMER: This video is created strictly for academic and educational guidance based on official university curriculum and semester examination guidelines. #costaccounting #bcom3rdsem #wbsu #bcomhonours #bcomgeneral #costaccountinglecture1 #whatiscost #whatiscosting #costaccountingvscostaccountancy #cima #commerceclasses #bcomstudents #sscbusonu #studywithme