Table of contents Part I: Conceptual Framework
1. Financial Accounting and Management Accounting
2. Cost: Concepts and Classifications
Part 2: Elements of Cost
3. Materials Control
4. Materials Costing
5. Labour Costs: Accounting and Control
6. Factory Overheads: Distribution
7. Administrative and Selling and Distribution Overheads
8. Activity ? Based Costing (ABC)
Part 3: Costing Methods and Accounting of Costs
9. Single or Output Costing
10. Job, Contract and Batch Costing
11. Process Costing
12. Service Costing
13. Cost Control Accounts
14. Integrated Accounting System
15. Reconciliation of Cost and Financial Accounts
Part 4: Cost Analysis for Decision Making and Control
16. Marginal (Variable) Costing
17. Alternative Choices Decisions
18. Pricing Decision
19. Standard Costing
20. Budgeting
21. Responsibility Accounting and Divisional Performance Measurement
Part 5: Specialised Topics
22. Uniform Costing and Interfirm Comparison
23. Cost Audit
Appendix A: Objective Type Questions
New Features
? Improved pedagogy: Learning objectives in each chapter for better understanding of concepts.
? Latest numerical problems from various examination papers: B Com (H) & B Com Course of University of Delhi; CA-PCE; ICWA etc.
? Latest objective type questions from these examinations: True / false type, Fill in the Blanks type, Matching statements type, and Multiple Choice Questions Type.
? Thoroughly revised chapters with many new topics / sections
? Complete solutions manual for the first time ever