This book discusses various aspects of cost accounting cost ascertainment, cost analysis and control, and managerial decision making in a logical and comprehensive manner. With extensive theoretical inputs, large number of numerical illustrations, and rich pedagogy and exercises, it provides complete and up to date coverage on the subject.

 

Table of Contents

Chapter 1 Financial Accounting and Management Accounting

Chapter 2 Cost: Concepts and Classification

Chapter 3 Material Control

Chapter 4 Material Costing

Chapter 5 Labor Costs: Accounting and Control

Chapter 6 Factory Overheads: Distribution

Chapter 7 Administrative and Selling and Distribution Overheads

Chapter 8 Activity Based Costing (ABC)

Chapter 9 Single or Output Costing

Chapter 10 Job, Contract and Batch Costing

Chapter 11 Process Costing

Chapter 12 Service Costing

Chapter 13 Cost Control Accounts

Chapter 14 Integrated Accounting Systems

Chapter 15 Reconciliation of Cost and Financial Accounts

Chapter 16 Marginal (Variable) Costing

Chapter 17 Alternate Choices Decisions

Chapter 18 Pricing Decisions

Chapter 19 Standard Costing

Chapter 20 Budgeting

Chapter 21 Responsibility Accounting and Divisional Performance Measurement

Chapter 22 Cost Audit