Cost Accounting
(Part III)
Authors:┬а
ISBN:
SKU:
9789389492040
₹175.00
- DESCRIPTION
- INDEX
- Cost Accounting : 1.1.1 Meaning of Cost Accounting, 1.1.2 Cost accounting features, 1.1.3 Functions of Cost Accounting or Cost-Accountant, 1.1.4 Merits/Advances/Benefits/Importance of Cost Accounting, 1.1.5 Limitations of Cost Accounting, 1.1.6 Difference between Cost Accounting and Management Accounting, 1.2.1 Concept of Cost, 1.2.2 Cost Vs Expenses and Losses, Cost Centre, 1.2.3 Cost Centre, 1.2.4 Cost Unit, 1.2.5 Cost Object, 1.2.6 Methods of Costing, 1.3.1 Direct and indirect cost, 1.3.2 Fixed and variable Costs, 1.3.3 Historical and Predetermined Cost.
- Material Cost : 2.1.1 Meaning of Material Cost, 2.1.2 (A) Classification of Materials, 2.1.2 (B) Basis of Classification of Materials, 2.1.3 Advantages of Classification of Materials, 2.1.4 Material Purchase Procedure, 2.1.5 Store Keeping, and Store Record, 2.2.1 Methods of Pricing Material Issues, 2.3 Problems (Illustrations) on Cost Sheet, 2.3.1 (A) Meaning of Statement of Cost, 2.3.1 (B) Definition Cost Sheet, 2.3.1 (C) Objects of Preparing a Cost Sheet, 2.3.1 (D)The main advantages of a cost sheet are, 2.3.1 (E) Preparation of Statement of Cost/Cost Sheet
- Labour Cost and Tender/Quotation : 3.1.1 Labour Cost Meaning, 3.1.2 Direct Labour and Indirect Labour, 3.2.1 The Different Methods of Time Keeping, 3.3.1 Method of Wage Payment, 3.4.1 Meaning of Tender or Quotation, 3.4.2 Items to be Included in Tender Price, 3.4.3 Requirements for the Preparation of Tender or Quotation, 3.4.4 Illustrations
- Overheads and Reconciliation Cost Account : 4.1.1 Meaning of Overhead, 4.1.2 Definition of Overhead, 4.1.3 Classification of Overhead Costs, 4.2.1 Meaning of Reconciliation Statement, 4.2.2 Need for Reconciliation, 4.2.3 Reasons for Variations, 4.2.4 Different Treatment of Items & Item appearing only in Cost Account, 4.3 Reconciliation Statement.
- Process Costing : 5.1.1 Meaning of Process costing, 5.1.2 Definition, 5.1.3 Characteristics of Process costing, 5.1.4 Advantages of Process Costing, 5.1.5 Limitations of Process Costing, 5.1.6 Process Costing Procedures, 5.1.7 Process Losses and Wastage, 5.1.8 Joint and By-Products, 5.1.9 Method of Assigning Joint Costs, 5.1.10 Accounting for Joint Cost
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