000 01550nam a22002537a 4500
020 _a9788120317239
_cRs.650.00
040 _aHCCL
041 _aeng
082 _a657.4
_bNIC
100 _aNigam, B. M. Lall
245 _aCost accounting
_bprinciples and practice
_cby B. M. Lall Nigam and I. C. Jain
260 _aDelhi
_bP. H. I. Learning Pvt. Ltd.
_c2000
300 _axii, 1164p.
_b23.5 cm
500 _aIncludes index
505 _aBASIC 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
650 _aCOMMERCE
650 _aACCOUNTANCY
650 _aCOSTING
700 _aJain, I. C.
942 _cBK
999 _c4751
_d4751