Cost Accounting

The Book has been published acording to the revised syllabi of Allahabad University for B.Com. II Year examinations.

Contents

1. Cost Accounting : An Introduction
2. Cost : Elements, Concepts And Classification (As Per Cas-1)
3. Material Cost Accounting (Including Material Purchase And Issue Pricing)
4. Material/Inventory Cost Control : Concept And Techniques (Including Treatment Of Material Losses)
5. Labour Cost Accounting Labour Turnover, Idle Time And Overtime (In The Context Of Cas-7)
6. Methods Of Wage Payment : Time Rates, Piece Rates And Incentive Schemes
7. Accounting For Overheads : Classification And Treatment
8. Overheads : Allocation, Apportionment (Departmentalisation) And Absorption (In The Context Of Cas-3)
9. Machine Hour Rate Method
10. Unit Or Output Costing-I (Cost Sheet, Cost Statement And Production Account)
11. Unit Or Output Costing-Ii (Calculation Of Estimates, Tender And Quotation Price)
12. Contract Costing (Including As-7)
13. Job And Batch Costing
14. Process Costing (Including Joint Products And By-Products)
15. Process Costing : Inter-Process Profits
16. Process Costing : Equivalent Production
17. Reconciliation Of Cost And Financial Accounts
18. Operating Costing
19. Cost Audit
20. Cost Records
21. Cost Control Accounts : Non-Integrated And Integrated
22. Cost-Volume-Profit Analysis : Break-Even Point
23. Absorption Costing And Marginal Costing : Concept And Computation
24. Marginal Costing : As A Tool For Decision-Making
25. Budgeting And Budgetary Control
26. Standard Costing
27. Variance Analysis (I) (Material & Labour Variance)
28. Zero Base Budgeting
29. Performance Budgeting
30. Responsibility Accounting