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Contents
Part A - Cost Accounting
A-1 Overview of Cost Accounting Concepts and Practices
A-2 Materials
A-3 Labour
A-4 Direct Expenses
A-5 Overheads
A-6 Job Costing and Batch Costing
A-7 Single or Output Costing
A-8 Contract Costing
A-9 Process Costing
A-10 Service Costing
A-l 1 Joint Products and By-products
A-12 Cost Book-keeping
A-13 Reconciliation of Cost and Financial Accounts
A-14 Uniform Costing and Inter-firm Comparison
A-15 Marginal/Variable Costing and Cost-Volume-Profit Analysis
A-16 Budgetary Control
A-17 Standard Costing
A-18 Multiple Choice Questions
A-19 Short Questions
Appendix A : Extracts from Chartered Institute of Management Accountants
(CIMA) - Official Terminology (Revised 2002)
Index
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Author Details
V.K. Saxena
M.Com, F.I.C.W.A
Ex-Deputy General Manger (Finance)
Bharat Heavy Electricals Ltd.
New Delhi
C.D. Vashist
M.Com., F.I.C.W.A., I.C.A.S
Ex-Director (Cost)
Department of Company Affairs
(Cost Audit Wing)
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