Cost Accounting For B. Com Semester-4 (Delhi University)

This book gives a thorough grounding in cost concepts, cost behaviour, and costing methods. The subject matter has been presented in a student-friendly, systematic and intelligible manner. Every discussion involving conceptual difficulties is immediately followed by a numerical example. A large number of charts and diagrams bring to light finer points of the subject and make it easily comprehensible. Recent question papers with answers have been included in the Appendix to help students.

1. Introduction 

2. Material Cost 

3. Labour Cost (Employee Cost) 

4. Overhead Cost 

5. Activity Based Costing

6. Output or Unit Costing (Cost Sheet)

7. Job Costing

8. Contract Costing

9. Process Costing

10. Operating Costing (Service Costing)

11. Integral and Non-Integral Systems

12. Reconciliation of Cost and Financial Accounts

Appendix: Past Question Papers