The complex nature of business has made the subject Cost Accounting extremely difficult for students and practitioners alike. This book attempts to present the concepts and theories of Cost Accounting in a simple and lucid manner. Appropriate examples have been provided throughout the book for better understanding of the topics discussed.
The book adopts a fresh and novel approach to the study of Cost Accounting keeping in view the specific requirements of candidates studying the subject ‘Cost Accounting’ for the first time. It has been written in a teach yourself style strictly following a student-friendly approach, and is essentially meant to serve as a tutor at home.
This book Useful for B.Com, M.Com, MBA etc. Students.
1. Introduction
2. Accounting for Material Cost
3. Accounting for Labour Costs
4. Accounting for Overheads
5. Unit Costing
6. Job, Batch and Contract Costing
7. Process Costing I
8. Process Costing II –Work-in-progress
9. Joint Products and By-Products
10. Operating Costing (Service Costing)
11. Integral and Non-Integral Systems
12. Reconciliation of Cost and Financial Accounts
13. Activity Based Costing
14. Marginal Costing
15. Marginal Costing—Decision Making
16. Budgeting and Budgetory Control
17. Standard Costing— Material Cost Variances
18. Standard Costing— Labour Cost Variances
19. Standard Costing— Overhead Variances
20. Standard Costing— Sales Variances
21. Standard Costing— Miscellaneous
22. Cost Control and Cost Reduction
23. Uniform Costing
24. Inter-Firm Comparison
25. Cost Audit
26. Cost Accounting (Records) Rules
Tulsian’s Revision Test Paper I (Based on Formulae)
Tulsian’s Revision Test Paper II (Based on Methods)
Tulsian’s Revision Test Paper III (Based on Accounting Treatment)
Tulsian’s Revision Test Paper IV (Based on Formats)
Tulsian’s Revision Test Paper V (Based on Distinctions
Tulsian’s Revision Test Paper VI (Based on Short Notes)
