Nigam, B. M. Lall

Cost accounting principles and practice by B. M. Lall Nigam and I. C. Jain - Delhi P. H. I. Learning Pvt. Ltd. 2000 - xii, 1164p. 23.5 cm

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

9788120317239 Rs.650.00


COMMERCE
ACCOUNTANCY
COSTING

657.4 / NIC