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The book provides a balanced and Compressive study of concepts, procedures and practice of Cost Accounting. It assumes that the students reading the book have a limited exposure to the subject of Cost Accounting and thus has been designed as self sufficient text for even the freshers and it contains Questions/Problems taken from Professional examinations of various Universities of the country including University of Jammu.
Different Cost Accounting terms and practices have been tried to be the lucidly explained and illustrated with the aid of cost accounting data to render the subject interesting for the students/readers. This student oriented text book has been envisaged to cater to the requirement of the students of Commerce at under Graduate levels and those appearing for Professional Examinations of I.C.W.A., I.C.A.I., C.S. and Institute of Bankers.
Distinctive Features:
1. More than 500 problems interspersed with text to reinforce concepts and to help comprehension.
2. About 500 selected unsolved cost accounting exercises for practice.
3. General Problems and Typical Problems granted in terms of levels of comprehension.
4. Large number of numerical Problems adopted from recent Examinations of different Universities & Boards.
5. Theory and Practice explained and exemplified in the form of short answers type, very short answer type and in a lucid and unambiguous manner.
6. Accounting terminology strictly followed.
Table of Contents
Unit I : Theoretical Part Cost Accounting
Material Management
Accounting for Labour Cost
Job, Batch and Contract Costing
Process Costing
Reconciliation of Cost and Financial Accounts
Unit II : Practical Questions
Operating Costing
Machine Hour Rate, Direct Labour Rate, Labour Hour Rate
Process Costing
Joint Product/By-Product
Process Equivalent Production
Reconciliation of Cost and Financial Accounts
Job Costing, Contract Costing
Methods of Pricing
Cost Statement
Unit/Output Costing
Try Yourself (Questions of Recent Examinations)
ISBN - 8183183190
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Pages : 304
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