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Cost Accounting: Theory and Practice, 13th ed.?•

	Cost Accounting: Theory And Practice, 13Th Ed.?• by Banerjee
	Price : Rs 695.00
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This well-established and widely adopted textbook, now in its 13th edition, continues to provide an in-depth and insightful analysis of the modern theories and practices of Cost Accounting. That the book has gone into its 13th edition is a testimony of its wide acceptance by the students, academics and professionals. Primarily intended for postgraduate and undergraduate students of Commerce and Management, the book will be of immense benefit to the students pursuing professional courses offered by the Institute of Chartered Accountants of India (ICAI), Institute of Cost Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and those pursuing the Chartered Financial Analyst (CFA) course. Now, in its 13th edition, the book has been thoroughly revised meeting the latest syllabus requirement of various courses. A new chapter on "Strategic Cost Management" has been included which is a definite need of modern management to enhance the competitive advantage of the firm. Besides, many chapters have been overhauled and updated, especially the chapters covering basic concepts and terms, classification of costs and cost sheet, activity based costing, marginal costing, relevant cost analysis and management decisions, capital budgeting decisions and cost audit. The book also includes terminology published by CIMA, the cost standards recommended by ICAI and a wide array of illustrations, worked-out examples, MCQs and practice exercises.

Table of Contents:

Preface

Part I: Introduction, Basic Concepts and Cost Classification

Chapter 1: Basic Concepts and Terms
Chapter 2: Classification of Costs and Cost Sheet

Part II: Elements of Cost and Overheads

Chapter 3: Material Cost Management
Section I: Managing Purchase Function
Section II: Storing of Materials
Section III: Valuing Material Issues
Section IV: Operating Control Systems
Chapter 4: Labor Cost Management
Section I: Recruitment, Time-Keeping and Time-Booking
Section II: Methods of Remuneration
Section III: Preparation and Payment of Wages and Accounting
Section IV: Labor Turnover
Section V: Labor Cost Control
Chapter 5: Overheads
Section I: Definition and Classification
Section II: Production Overheads
Section III: Administration and Selling and Distribution Overheads
Section IV: Miscellaneous Indirect Expenses
Chapter 6: Activity Based Costing (Allocation of Overhead)

Part III: Cost Book-Keeping

Chapter 7: Cost Control Accounts
Chapter 8: Reconciliation of Cost and Financial Accounts
Chapter 9: Integrated Accounts

Part IV: Costing Methods

Chapter 10: Job and Contract Costing
Section I: Job Costing
Section II: Contract Costing
Chapter 11: Process Costing
Section I: Process Losses and Inter-Process Profits
Section II: Equivalent Production
Section III: Joint Products and By-Products
Chapter 12: Service Costing
Chapter 13: Uniform Costing and Inter-Firm Comparison

Part V: Cost Analysis for Decision Making

Chapter 14: Marginal Costing
Section I: Conceptual Framework
Section II: Management Decisions
Chapter 15: Relevant Cost Analysis and Management Decisions

Part VI: Costing Techniques for Planning and Control

Chapter 16: Budgetary Control
Section I: Functional Budgets and Master Budget
Section II: Flexible Budgets
Chapter 17: Standard Costing
Section I: Cost and Sales Variances
Section II: Accounting Methods
Chapter 18: Capital Expenditure Decisions
Section I: Basic Concepts, Tools and Techniques
Section II: Risk Analysis

Part VII: External Oversight

Chapter 19: Cost Audit

Part VIII: Emerging Areas

Chapter 20: Strategic Cost Management
Chapter 21: Contemporary Topics
Section I: Some Concepts and Techniques
Section II: Operations Research and Quantitative Techniques
Section III: Learning Curve Analysis and Decision-making

Appendix 1 - Official Terminology of the CIMA: Management Accounting

Appendix 2 - Present Value Tables: 1 and 2

Bibliography

Answers to MCQs

Answers to Exercises

IndexISBN - 9788120349087

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Cost Accounting: Theory And Practice, 13Th Ed.?•

by Banerjee