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Fundamentals of Cost Accounting (7th Edition) / Sikka, T.R.
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Fundamentals of Cost Accounting (7th Edition)
Sikka, T.R.
 
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List Price : US$ 49.94
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  Book ID : 6643
  ISBN-10 : 81-309-1870-6 / 8130918706
  ISBN-13 : 978-81-309-1870-9 / 9788130918709
  Place of Publication : Delhi
  Year of Publication : 2012
  Edition : (Seventh Edition)
  Language : English
  1246p., 24 cm.
   
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 CONTENTS
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CONTENTS:-

COST ACCOUNTING – AN OVERVIEW
- General discussion on Cost Accounting
- Need for Cost Accounting
- Meaning and scope of Cost Accountancy
- Objects of Cost Accounting
- Costing
- Estimating and Pricing
- A comparative study of Cost Accounting and Financial Accounting,
- Advantages of Cost Accounting
- Objections to Cost Accounting
- Installation of Costing System
- Characteristics of an ideal system of Cost Accounting
- Methods of Costing
- Meaning of Cost Centre and Cost Unit.

ELEMENTS AND COMPONENTS OF COST
- Meaning of Cost
- Elements of Cost
- Components of Cost
- Items excluded from Cost Accounts
- Preparation of Cost Sheet

COST CLASSIFICATION
- Meaning and need for classification of costs
- Bases of classification.

MATERIALS-I
- Introduction
- Material Control: Meaning,
- Objects
- principles and advantages
- Scope of Material Control: Purchasing
- Receiving and Inspection
- Storing and Issuing
- Maintenance of Inventory Records
- Inventory Control

MATERIALS-II
- Valuation of materials purchased
- Treatment of discount and cost of containers
- Valuation of materials issued (Methods of Pricing)
- Selection of a proper method of valuation.

LABOUR
- Meaning of labour cost
- Control over labour cost
- Idle Time: Meaning
- causes
- types
- and treatment
- Overtime
- Outworkers
- Labour Turnover
- Methods of Remuneration

DIRECT EXPENSES
- Meaning and characteristics of direct expenses
- Items of direct expenses
- Distinction between chargeable expenses and overhead.

OVERHEAD-I
- Meaning of overhead
- classification of overhead
- Methods and Necessity of segregating fixed and variable overhead costs
- Comments on certain items of overhead

OVERHEAD-II
- Steps in Overhead Accounting
- Classification
- Codification and collection of overhead
- Allocation and apportionment of overhead
- Absorption of factory overhead
- office and administrative overhead
- selling and distribution overhead
- Under-absorption and over-absorption of overhead

SINGLE COSTING-I
- Meaning
- features and objects of Single Costing
- Costing procedure
- Meaning
- features and advantages of Cost Sheet
- Production Account

SINGLE COSTING-II
- Calculation of Estimates
- Tender Price and Quotation Price.
- JOB COSTING AND BATCH COSTING
- Meaning
- features
- procedure and limitations of Job Costing
- Procedure of Batch Costing

CONTRACT COSTING
- Meaning and features of Contract Costing
- Costing procedure
- Cost-plus contracts and Escalation Clause
- Calculation of profit on contracts: Completed and incomplete contracts

PROCESS COSTING-I
- Meaning and features of Process Costing
- Costing procedure
- Process Loss or Wastage
- Treatment of Normal Wastage and Abnormal Wastage
- Abnormal Effectives
- Process Stocks
- Inter-process profits

PROCESS COSTING-II
- Meaning of Joint Products and By-products
- objectives of accounting for joint products and by-products
- Accounting Methods for joint products and by-products

PROCESS COSTING-III
- Equivalent Production: Meaning
- Computation and Evaluation

OPERATING COSTING
- Meaning and features of operating costing
- cedure of costing: Transport costing
- Power-house costing,
- Cinema House costing
- Hotel costing
- Canteen costing,
- Hospital costing

RECONCILIATION OF COST AND FINANCIAL ACCOUNTS
- Meaning and Need for Reconciliation
- Causes of disagreement of cost and financial results
- Method of reconciliation

BUDGETING AND BUDGETARY CONTROL
- Meaning and features of Budget
- Budgeting
- Meaning
- exercise
- objectives
- essentials
- advantages and limitations of Budgetary Control
- Organisation for Budgetary Control
- Classification of Budgets
- Control Ratios
- Zero Base Budgeting

STANDARD COSTING
- Meaning of standard costing and standard cost
- Applicability of standard costing
- Standard Costing Vs. Budgetary Control
- Preliminaries
- Advantages and limitations of standard costing
- Meaning and calculation of variances
- Disposal of variances

MARGINAL COSTING (VARIABLE COSTING-I
- Meaning of Marginal Cost and Marginal Costing
- Features of marginal costing
- Cost-Volume-Profit Analysis
- Absorption Costing Vs. Marginal Costing
- Tools of Marginal Costing -Contribution
- P/V Ratio
- Break-even Point
- Margin of Safety
- Break-even Charts
- Profit-Volume Graph.

MARGINAL COSTING-II
- Application of Marginal Costing Techniques to Managerial Decision-making - Selection of profitable sales mix
- Problem of Limiting Factors
- Make or buy decision
- Diversification of production
- Fixation of selling price
- Export Market Vs. Home Market
- Alternative methods of manufacture
- Operate or Shut-down decision
- Maintaining a desired level of profit
- Profit Planning

DIFFERENTIAL COST ANALYSIS
- Meaning and features of Differential Cost Analysis
- Differential Cost Analysis Vs. Marginal Costing
- Applications of Differential Cost Analysis

COST CONTROL ACCOUNTS AND INTEGRATED ACCOUNTS
- Introduction
- Cost Ledgers
- Control Accounts
- Advantages of Cost Control Accounts
- Meaning of Integrated Accounts
- Integrated Accounting Systems

UNIFORM COSTING AND INTER-FIRM COMPARISON
- Meaning and objects of Uniform Costing
- Requisites for installation
- Applicability
- advantages and disadvantages of Uniform Costing
- Meaning
- objects
- advantages and limitations of Inter-firm comparison

COST AUDIT
- Meaning
- objects and scope of Cost Audit
- Functions
- areas and types of Cost Audit
- Cost Audit Report
- Advantages of Cost Audit

COST CONTROL , COST REDUCTION, VALUE ANALYSIS AND PRODUCTIVITY
- Cost Control-meaning
- steps in cost control
- tools and techniques of cost control
- Cost Reduction - meaning
- advantages
- tools and techniques
- Value Analysis and Productivity - meaning
- measurement and benefits

ACTIVITY BASED COSTING
- Introduction
- Factors prompting the development of ABC System
- Meaning and features of ABC System
- Steps in ABC System
- Objects of Activity Based Costing
- Advantages and limitations of Activity Based Costing.

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 DESCRIPTION
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The book provides a comprehensive treatment of the basic principles of Cost Accounting and deals with both the theoretical and practical aspects of the subject. It is designed to serve as a textbook for the students of B.Com, B.B.A., B.Cam., M.Com., M.B.A., C.A., C.S. and I.C.W.A.

Each topic in the book has been treated in an easy and lucid style .The book contains a sufficient number of worked-out problems. A good number of objective-type questions , short-answer type questions Long-answer type questions, and exercises have been given at the end of each chapter.

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