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According to the New Syllabus of ‘University of Lucknow’ as per the semester system
Introduction • Accounting For Material Cost • Accounting For Labour Cost • Accounting For Overheads • Activity Based Costing • Unit Costing • Job, Batch And Contract Costing • Process Costing I • Process Costing Ii –Work-In-Progress • Joint Products And By-Products • Operating Costing (Service Costing) • Integral And Non-Integral Systems • Reconciliation Of Cost And Financial Accounts • Marginal Costing
The book sets a new standard for cost accounting textbooks. It aims at equipping students with a solid grounding in the concepts of cost accounting. With rich pedagogy and an easy-to-understand approach, it meets the specific requirements of the undergraduate students of different Indian universities. This book can also be useful for the students of CA, CS, MBA and ICWA level of Indian universities.
1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overheads : Collection, Allocation, Apportionment and Absorption-Including Machine-Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Operating Costing, 11. Process Costing, 12. Reconciliation of Cost and Financial Accounts, 13. Marginal Costing and Break-Even Analysis, 14. Standard Costing. Data, 18. Graphic Presentation of Data,Appendix (Log-Antilog Table).
1.Cost Accounting—Meaning, Importance an Evaluation, 2. Elements of Cost and their Classification, 3 .Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing , 8. Calculation of Tender Price or Quotation Price , 9. Production Account or Manufacturing Account, 10. Contract Costing, Job Costing and Batch Costing , 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts , 13. Cost Audit, Examination Paper.