Cost Accounting 2 is a subject that is studied in the second year of B.Com. The subject deals with the various methods of cost accounting, cost control, and cost reduction techniques. Here are the notes for cost accounting 2:

Introduction to Cost Accounting 2
- Definition of Cost Accounting
- Objectives of Cost Accounting
- Types of costs
- Cost Centers and Cost Units

Costing Systems
- Job Costing
- Batch Costing
- Contract Costing
- Process Costing

Marginal Costing
- Meaning and Definition of Marginal Costing
- Advantages and Limitations of Marginal Costing
- Break-even Analysis
- Cost-Volume-Profit Analysis

Standard Costing
- Meaning and Definition of Standard Costing
- Advantages and Limitations of Standard Costing
- Variance Analysis
- Material Variance
- Labor Variance
- Overhead Variance

Budgetary Control
- Meaning and Definition of Budgetary Control
- Advantages and Limitations of Budgetary Control
- Types of Budgets
- Zero-based Budgeting

Cost Reduction Techniques
- Meaning and Definition of Cost Reduction
- Techniques of Cost Reduction
- Value Analysis
- Kaizen Costing
- Target Costing

In conclusion, Cost Accounting 2 is an important subject for B.Com students as it deals with the various methods of cost accounting, cost control, and cost reduction techniques. By studying this subject, students will gain knowledge about the various costing systems, marginal costing, standard costing, budgetary control, and cost reduction techniques.