Cost Accounting: Principles and Practice, 12/e

Cost Accounting: Principles and Practice, 12/e

Authors : M N Arora

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About the Author

M N Arora :-
He has teaching experience of more than four decades in Hans Raj College, University of Delhi. He is a Fellow Member of the Institute of Cost Accountants of India. His experience has been mostly in teaching of Cost Accounting and Management Accounting in various courses including professional courses like MCom, BCom, MIB, MHROD, MBA, BBA, CA, and CS. He has authored popular textbooks which have been widely prescribed by UGC, ICAI, ICSI, and various universities. He was a Special Invitee in the meetings of the Cost Accounting Standards Board of The Institute of Cost Accountants of India for finalization of draft Cost Accounting Standards.
 

About the Book

A UGC recommended Textbook for various commerce graduate programmes like BCom, BBA, BBM and BBS. Also useful for CA, CS, ICMA, MCom and MBA.
This book gives students a thorough grounding in cost concepts, cost behaviour, and costing methods. The subject matter has been presented in a student-friendly, systematic and intelligible manner. Every discussion involving conceptual difficulties is immediately followed by a numerical example. A large number of charts and diagrams bring to light finer points of the subject and make it easily comprehensible. The subject matter has been organized on ';first things first' basis to sustain the interest of the students. Additional problems and solutions have been included in the Appendix to help students.
 

New in this Edition

• Latest Cost Accounting Standards issued by the Institute of Cost Accountants of India
• Learning Objectives in the beginning of each chapter
• Summary and Key Terms at the end of each chapter
• More recent questions from BCom, BBA, MBA, CA and CS examinations
 

Salient Features

• Fully covers the undergraduate commerce and business administration syllabi. Ideal for self-study, making learning a painless exercise
• Takes an examination-oriented approach. Contains university and professional examination questions. Also offers Model test papers.
• Includes around 300 solved problems and illustrations accompanied by ';working notes'
• Theoretical, Practical and Objective Type Questions selected mostly from various university and professional examinations
 

Table of Content

1. Overview, 2. Material Cost, 3. Labour Cost (Employee Cost), 4. Overhead Cost, 5. Activity Based Costing, 6. Output or Unit Costing (Cost Sheet), 7. Job and Batch Costing, 8. Contract Costing, 9. Process Costing, 10. Joint Products and By-Products, 11. Operating Costing (Service Costing), 12. Non-Integrated and Integrated Accounts, 13. Reconciliation of Cost and Financial Accounts • Appendix: Model Test Papers