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This book is complementary Cost Accounting: Theory and Practice. All exercises at the end of each chapter are solved in this book. Readers are advised to refer to both books to develop mastery of the subject.
The most practical, real-world presentation of cost accounting on the market, this book blends a traditional and proven method of teaching cost accounting with the integration of innovative topics. Cost topics are covered in the context of organizational strategy and operational tactics, as cost management decisions are sensitive to strategies driven by quality, cost, and innovation. Kinney, Prather-Kinsey, and Raiborn reinforce the material with real-world examples and visual illustrations that bring cost management techniques into the student’s sphere of understanding. A flexible organization appropriate for either a one- or two- semester course--coupled with clear and abundant visual presentations--allows students to clearly understand difficult topics. The text’s revised organizational structure streamlines chapter materials as well as reduces redundancy between cost accounting and other business courses.
For a thorough grasp of the subject of Cost Accounting, adequate practice in the working out of numerical problems is as much an essential prerequisite as the understanding of its fundamental principles, concepts and conventions. The present book is specially designed to enable the students to acquire the practice by going through a wide, variety of carefully selected, adapted and designed problems with complete solutions and detailed workings and notes. The book contains more than five hundred Problems with full solutions and explanatory notes. Questions have been taken from the latest examination papers of the various Universities and Professional Bodies. The book is very useful to the students of B.Com., M.Com. of Various Universities and Intermediate and Final Examination of Institute of Chartered Accountants of India, I.C.W.A., Institute of Company Secretaries and Indian Institute of Bankers.
1. Analysis and Interpretation of Financial Statements, 2. Ratio Analysis, 3. Fund Flow Analysis, 4. Cash Flow Statement, 5. Break-Even Point or Cost-Volume-Profit Analysis, 6. Business Budgeting, 7. Budgetary Control, 8. Standard Costing and Cost Variance Analysis, 9. Responsibility Accounting, 10. Differential Cost Analysis, 11. Marginal Costing and Absorption Costing, 12. Decision Accounting and Marginal Costing System.