Cost accounting : principles and practice / by B. M. Lall Nigam and I. C. Jain
By: Nigam, B. M. Lall.
Contributor(s): Jain, I. C.
Material type:
TextPublisher: Delhi : P. H. I. Learning Pvt. Ltd., 2000.Description: xii, 1164p. 23.5 cm.ISBN: 9788120317239.Subject(s): COMMERCE | ACCOUNTANCY | COSTINGDDC classification: 657.4 | Item type | Current library | Call number | Copy number | Status | Date due | Barcode |
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HCC Central Library General Stacks | 657.4 NIC (Browse shelf(Opens below)) | 2014 | Available | 15739 | |
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Books
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HCC Seminar Library General Stacks | 657.4 NIC (Browse shelf(Opens below)) | 2014 | Available | 8269-9 |
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| 657.4 LAC Cost accounting | 657.4 MAC Cost and management accounting | 657.4 MIP Principles & applications of cost accounting | 657.4 NIC Cost accounting principles and practice | 657.4 PRC V-I Cost and management accounting | 657.4 PRC v-III Cost and management accounting | 657.4 PRP V-II Principles and practice of cost accounting |
Includes index
BASIC PRINCIPLES Cost accounting: an overview Cost concepts and classifications ELEMENTS OF COST Materials: Purchasing and store keeping Materials: Issue, pricing and control Labour: costing and control Overheads: analysis, distribution and control Overheads: Treatment of special items 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-products Operating/service costing COST BOOK-KEEPING Control accounts Reconciliation of cost and financial accounts Integrated (Integral) accounts Budgeting and budgetory 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 RECENT DEVELOPMENTS Contemporary topics
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