COST ACCOUNTING BY- D.K KULSHRESTHA (FOR B.A PASS & HONOURS M.A, CIVIL SERVICES, PRELIMINARY SUBORDINATE SERVICES AND OTHER COMPETITIVE EXAMINATIONS INCLUDING OBJECTIVE TYPE QUESTION AND ANSWERS

Description

COST ACCOUNTING BY- D.K KULSHRESTHA

CONTENTS

1. Cost Accounting
2. Cost-Analysis, Concepts and Classification
3. Purchases – Purchases and Procedure
4. Materials Control

5.Store Organisation and Control

6. Methods of Pricing of Materials Issues
7. Stores Verification

PART III

LABOUR COSTS & THEIR CONTROL

8. Labour Cost: Computation and Control
9. Remuneration and Incentives
10. Expenses and Overheads
11. Machine Hour Rate

PART V

METHODS OF COST ACCOUNTING

12. Unit or Output Costing
13. Operating or Service Costing
14. Reconciliation of Cost and Financial Accounts
15. Job and Batch Costing
16. Contract Costing
17. Process Costing
18. Joint and By-Products

PART VI

COST CONTROL TECHNIQUES

20. Absorption Costing and Marginal Costing
21. Cost-Volume-Profit Point Analysis or Break-Even point Analysis
22. Standard Costing and Variance Analysis
23. Budgetary Control
24. Cost Control or Cost Ledger Accounting
25. Integral or Integrated Accounting

PART VII

MISCELLANEOUS TECHNIQUES IN COST ACCOUNTIN

26. Uniform Costing and Inter-firm Comparison
27. Differential Cost and Its Application
28. Cost Conrol and Cost Reduction

Objective Type Question and Answer