Cost Accounting: Principles and Practice, 13/e

Cost Accounting: Principles and Practice, 13/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 undergraduate programmes like BCom, BBA, BBM and BBS. Also useful for CA, CS, ICMA, MCom and MBA.

The revised edition of Cost Accounting: Principles and Practice 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.

An authentic book on Cost Accounting, which is indispensable for students at the undergraduate level.



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


New in this Edition

• Reworked text for better understanding of the concepts
• Recent questions from BCom, BBA, MBA, CA and CS examinations
• Model test papers in Appendix


Salient Features

Primary MarketBCom, BBA, BBM and BBS

Secondary Market:  CA, CS, ICMA, MCom and MBA


• Ideal for self-study, making learning a painless exercise
• Examination-oriented approach
• Around 300 solved problems and illustrations accompanied by 'working notes'
• Theoretical, practical and objective-type questions selected mostly from various universities and professional examinations


Useful For

Primary Market: BCom, BBA, BBM and BBS

Secondary Market:  CA, CS, ICMA, MCom and MBA