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Description
An indispensable text for students of B .Com, M. Com, CA, MBA, ICWA, CS and other courses having a paper on Cost Accounting.
The book is designed to aid students understand various elements of cost, cost methods and accounting systems for cost ascertainment, cost analysis, cost control, and managerial decision making. It discusses the theory extensively and includes a large number of practical problems.
• New topic: Cost management, Advantages and disadvantages of ABC,
Target costing, Kaizen costing, Target pricing, and so on
• Thoroughly revised chapters with improved pedagogy
• Latest numerical problems from various examination papers
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Contents
Part 1 - Conceptual Framework
1. Financial Accounting, Cost Accounting and Management Accounting
2. Cost: Concepts and Classifications
Part 2 - Elements of Costs
3. Material Control
4. Material Costing
5. Labour Costs: Accounting and Control
6. Factory Overheads: Distribution
7. Administrative and Selling and Distribution Overheads
8. Activity-Based Costing (ABC)
Part 3 - Costing Methods and Accounting of Costs
9. Single or Output Costing
10. Job, Contract and Batch Costing
11. Process Costing
12. Service Costing
13. Cost Control Accounts
14. Integrated Accounting System
15. Reconciliation of Cost and Financial Accounts
Part 4 - Cost Analysis for Decision Making and Control
16. Marginal (Variable) Costing
17. Alternative Choices Decision
18. Pricing Decision
19. Standard Costing
20. Budgeting
21. Responsibility Accounting and Divisional Performance Measurement
Part 5 - Specialised Topics
22. Uniform Costing and Inter-firm Comparison
23. Cost Audit
Appendix - Objective Type Questions
Index
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Author Details
Prof. Jawahar Lal, Ex-Head, Department of Commerce, Ex-dean, Faculty of Commerce and Business, Department of Commerce, Delhi School of Economics, University of Delhi
Dr. Seema Srivastava, Lecturer, Department of Commerce, Moti Lal Nehru College,
University of Delhi
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