Cost accounting and financial management / by M.Y. Khan and P.K. Jain

Includes appendices and index

Introduction of accounting theory Framework of accounting theory Evolution of accountancy Capital Income and its measurements Maintenance of capital and concept of assets and liabilities valuation of current assets valuation of fixed assets Final accounts Accounting for price level changes Introduction to management accountancy Management of long term financing working capital management Accounting ratio Cash and fund flow statements Budgeting and budgetary control Standard costing Marginal costing Introduction to cost accounting Cost: Classification and behaviour Material procurement procedures Inventory control Employee remuneration systems Employee cost accounting Overheads accounting Activity based costing Cost book-keeping Reconciliation of cost and financial accounts Output costing, job costing and batch costing Contract costing Service costing Process costing Joint products and by products Uniform costing and interim comparisons Cost audit and management audit Marginal costing Break-even and cost-volume profit analysis Standard costing and variance analysis Introduction to financial management Time value of money Ratio analysis Funds flow and economic value added analysis Cash flow analysis