The course Cost Accounting – Fundamentals and Foundations – I provides a comprehensive introduction to the concepts, objectives, and techniques of cost accounting. It focuses on understanding how costs are classified, recorded, analysed, and controlled for effective business decision-making. Learners will explore the elements of cost-materials, labour, and overheads-and gain practical skills in cost sheet preparation, cost allocation, and cost control methods. The course also emphasizes the role of cost accounting in Material cost control, labour cost control, Overheads. In additions to this the topics on inventory valuation, stock levels, Incentive plans, etc. The course also introduces modern costing approaches such as Activity-Based Costing (ABC) to improve cost accuracy and managerial decision-making. Designed for commerce, management, and professional students, it lays a strong foundation for advanced studies in management and financial accounting. By the end of this course, learners will be able to apply cost accounting principles in real-world business scenarios and enhance their analytical and decision-making abilities.
| Course Status : | Upcoming |
| Course Type : | Core |
| Language for course content : | English |
| Duration : | 6 weeks |
| Category : |
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| Credit Points : | 3 |
| Level : | Undergraduate/Postgraduate |
| Start Date : | 12 Jan 2026 |
| End Date : | 30 Apr 2026 |
| Enrollment Ends : | 28 Feb 2026 |
| Exam Date : | |
| Translation Languages : | English |
| NCrF Level : | 6.5 |
| Industry Details : | Banking & Financial Services |
Week 1: Introduction to Cost Accounting, Definition and Objectives of Cost Accounting
Week 2: Elements of Costs and Preparation of Cost Sheet
Week 3: Material Cost and Material Control
Week 4: Accounting and Control of Labour Cost
Week 5: Overhead Costs
Week 6: Cost Control and Activity Based Costing
Dr. Anuradha has contributed extensively to academic research, having published 25 research articles in national and international journals, and authored one book. Her most notable recent publications include articles in Scopus and UGC CARE-listed journals such as Vision: The Journal of Business Perspective, Emerald Publishing, Indian Journal of Finance, and the Journal of Women's Entrepreneurship and Education (JWEE). These works address issues including GST impacts on SMEs, skill development for inclusive growth, female entrepreneurial intention, microfinance, and socio-demographic influences on welfare beneficiaries.
She has completed several research projects, including a Seed Money Project titled “Key Driver for India’s Inclusive Growth and Sustainable Development” during 2022–2023, and a Major Research Project funded by CHRIST University on the evaluation of women and child development programmes in Karnataka in 2015. Her scholarly excellence was recognized when she won first prize for her paper on "Demographics, Investment & Economic Growth – A Study in Bengaluru" at an international conference organized by Jain University in 2016.
In her academic leadership roles, Dr Anuradha has served as Issue Editor for two issues of the Ushus Journal of Business Management and has organized five national seminars and conferences, as well as a refresher course. She has guided six PhD scholars to completion and is currently mentoring four more, in addition to having supervised eight MPhil scholars. She has presented 35 papers at various conferences and delivered five invited talks. Her contributions to academia have also included external academic audits, such as serving as an external expert at Lady Doak College, Madurai.
Dr Anuradha’s achievements have been recognized with several honors, including a Certificate of Excellence for her article on rupee volatility’s impact on Indian IT companies by ISR Journals, and a Certificate of Appreciation for her participation in the Bengaluru Chapter Meet of Tally Konnect's Industry-Academia Panel. She remains committed to fostering research and innovation in commerce and continues to contribute to curriculum development, academic quality enhancement, and policy-relevant research.
Enrolling and learning from the course is free. However, if you wish to obtain a certificate, you must register and take the proctored exam in person at one of the designated exam centres. The registration URL will be announced when the registration form is open. To obtain the certification, you need to fill out the online registration form and pay the exam fee of Rs.750/-. More details will be provided when the exam registration form is published, including any potential changes. For further information on the exam locations and the conditions associated with filling out the form, please refer to the form.
Grading Components:
Internal Assignment Score: This contributes 25% to the final grade. It is calculated based on the average of the best 3 out of 6 assignments submitted during the course.
Proctored Final Exam Score: This contributes 75% to the final grade and is based on the proctored final exam, which is scored out of 100.
Overall Course Score: The overall course score is the weighted sum of the internal assignment score and the proctored final exam score.
Assessment Type | Weightage |
Weekend Assessment | 25% |
Final Exam | 75% |
Eligibility for Certification:
To qualify for the course certificate, you must meet both of the following criteria:
If either of these conditions is not met, you will not be eligible for certification, even if your final score is 40 or higher (out of 100).
Score | Type of Certificate |
>=90 | Gold |
76 - 89 | Silver |
61 - 75 | Bronze |
40 - 60 | Successfully Completed |
<39 | No Certificate |
Sample Certificate:
Disclaimer: In order to be eligible for the certificate, you must register for enrolment and exams using the same email ID. If different email IDs are used, you will not be considered eligible for the certificate.
The certificate of completion will include your name, photograph, and final exam score, along with a detailed score breakdown.
It will be electronically verifiable through the SWAYAM platform at https://swayam.gov.in/. Please note that only an e-certificate will be issued. Printed or hard copies will not be provided.
We sincerely appreciate your participation and interest in our online courses and certification programs. Wishing you continued success and an enriching learning experience with IIM Bangalore.
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