Rajasekaran, V.

Cost accounting V. Rajasekaran, R Lalitha - Noida Pearson 2018 - 819p P.B

Table of Content
Cost Accounting – An Overview and General Principles

Part II: Elements of Cost

Direct Material
Direct Labour and Direct Expenses
Overheads
Activity Based Costing

Part III: Costing Methods

Single or Output Costing
Job, Batch and Back Flush Costing
Contract Costing
Process Costing
Operating Costing
Reconciliation of Cost and Financial Accounts
Integrated Accounting System

Part IV: Cost Allocation and Accumulation

Joint Products and By-Products-Costing and Other Aspects
Part V: Costing For Planning and Control
Budgetary Control Systems
Standard Costing

Part VI: Costing for Decision and Control Purposes

Marginal Costing
Break-Even and Cost Volume Profit Analysis
Differential Costing


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ACCOUNTANCY

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