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Authored By

Publisher: Sultan Chand & Sons

Publishing Year: 2024

Size (mm): 0.00 x 0.00

ISBN: 93-91820-66-4

Page nos.: xvi + 900

MRP: 795.00

Subject: Accountancy

₹795.00 + Add to Cart

The present book aims to meet in full measure the requirements of students preparing for various Commerce and Management courses, opting Cost Accounting in Indian Universities and Professional Courses. The latest syllabus of B.Com, B.Com. (H), BBA, etc., of Universities and Professional Courses have been thoroughly considered

    The objective of the present textbook is basic treatment of main principles of Cost Accounting. The standard set for the book is complete clarity for beginners and such simplicity of exposition to make the text practically the best.


    It is with this purpose, the maximum range of illustrations and examples (around 540) form the part of the textbook. The book covers almost all topics of Cost Accounting. It runs in 15 chapters spreading over 1,000 pages and stands as a unique and most comprehensive treatise of the subject. There are two Appendices (i) Cost Accounting Standard (CAS) issued by Indian Institute of Cost and Management Accounting and (ii) Recent Developments in Cost Accounting.

Unit I: Introduction

  • Introduction to Cost Accounting
Unit II: Elements of Cost
  • Material and Employee Cost – Materials Cost
  • Employees Cost (Labour)
Unit III: Elements of Cost
  • Overheads – Overheads
Unit IV: Methods of Costing
  • Single or Output or Unit Costing-1
  • Unit Costing-2 – Calculation of Tender Price or Estimates/Quotations
  • Job, Batch and Contract Costing
  • Process Costing
  • Operating or Service Costing
Unit V: Cost Accounting Book-Keeping System – Cost Book Keeping
  • Cost Control Accounts
  • Integrated or Integral Cost Accounts
  • Reconciliation of Cost and Financial Accounts
Development in Cost and Accounting.

ISBN13: 978-93-91820-66-4

Weight: 0.00

Edition: 1st Edition

Language: English

Title Code: 1306


Authored By : Gupta MP, Gupta Ajay (Dr)
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