COST ACCOUNTING PRINCIPLES AND PRACHES

Section I: BASIC PRINCIPLES-Cost Accounting: An OverviewCost Concepts and Classifications Section II: ELEMENTS OF COST-Materials: Purchasing and Store-keeping Materials: Issue, Pricing and Control Labour: Costing and Control Overheads: Analysis, Distribution and ControlOverheads: Treatment of Special Items Section III: COSTING METHODS-Single or Output Costing Job-order, Batch and Contract Costing Process Costing: Losses, Equivalent Production, and Inter-Process Profits Process Costing: Joint Products and By-productsOperating/Service Costing Section IV: COST BOOK-KEEPING-Control Accounts Reconciliation of Cost and Financial Accounts Integrated (Integral) Accounts Section V: COST ANALYSIS AND CONTROL-Budgeting and Budgetary Control Standard Costing and Variance Analysis Responsibility Accounting Absorption and Marginal Costing: Income Measurement Cost-Volume-Profit Analysis Relevant Costing for Short-term Special Decisions Section VI: RECENT DEVELOPMENTS-Contemporary Topics Index.