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Cover Contents Preface Part I: Cost Accounting Fundamentals Chapter 1: Cost Accounting—An Overview (General Principles) 1.1 Meaning of Cost Accounting 1.2 Objectives of Cost Accounting 1.3 Advantages of Cost Accounting 1.4 Cost Accounting and Other Branches of Accounting 1.4.1 Cost Accounting and Management Accounting 1.5 Concepts of Cost 1.6 Classification of Costs 1.6.1 Classification on the Basis of Time 1.6.2 Classification by Nature or Elements 1.6.2.1 Material Costs 1.6.2.2 Labour Costs 1.6.2.3 Expenses Costs 1.6.3 Overheads 1.6.4 Association with the Product (Costs in Their Relation to Product) 1.6.5 Accounting Period-Wise Classification of Costs 1.6.6 Behaviour-Wise Classification of Costs 1.6.6.1 Variable Cost 1.6.6.2 Fixed Cost 1.6.6.3 Semi-Variable Costs 1.6.6.4 Step Cost 1.6.6.5 Relevant Range 1.6.7 Functional Classification of Costs 1.6.8 Costs for Planning and Control 1.6.9 Costs for Analytical and Decision-Making Purposes 1.6.10 Other Costs 1.7 Cost Objects 1.7.1 Cost Unit 1.7.2 Cost Centre 1.7.2.1 Type of Cost Centres 1.7.3 Profit Centre 1.8 Methods of Costing 1.8.1 Process Costing 1.8.2 Specific Order Costing 1.9 Techniques of Costing 1.10 Elements of Cost 1.10.1 M

Who reads Cost Accounting : for B. Com course of Uttar Pradesh Universities?

Author

V. Rajasekaran

Publisher

Pearson India

Published

2011

Language

EN

ISBN

9789332509504

Category

nonfiction