Cost Accounting - Himalaya (J.Madegowda)
This book is prepared systematically keeping in mind two important aspects. one, syllabi of Cost Accounting papers of most of the Commerce and Management Courses of different Universities such as B.Com., BBM, M.Com., MBA and Diploma Courses and also the syllabi of professional courses such as ICWA, CA, CS, CFA, etc. Two, the book is designed in a very systematic manner keeping in mind the interest and requirements and expectations of students and teaching community. The analysis is very lucid in explaining the difficult theoretical concepts with the help of appropriate illustrations. This helps the student community to understand and appreciate the concepts. Alarge number of problems drawn from B.Com., BBM, ICWA, CA, M.Com., and MBA question papers of different institutes and Universities have also been solved to help the student community to prepare for their examinations. The book, therefore, lays emphasis on the comprehensive analysis of each and every concept supported well" by relevant illustrations. It views the concepts, tools, techniques, etc. from the viewpoint of practical relevance, and how far these have been adapted and to what extent-they can be adapted by the industrial society.
Contents -
I. Fundamentals of Cost Accounting
II. Material Cost
III. Labour Cost
IV. Overhead Expenses
V. Single or Output Costing
VI. Job Costing and Batch Costing
VII. Contract Costing
VIII. Process Costing and Operation Costing
IX. Operating Costing
X. Reconciliation of Cost and Financial Accounts
Bibliography