Description
In this era of Globalization, Accounting and Costing plays a vital role for every business. The various standards, conventions, principles, and other guidelines for accounting and costing needs to be followed for proper presentation and adjustments of books of financial and costing records. Cost and Management Accounting is a highly specialized field requiring an in-depth understanding and mastering of complex concept and technique. The idea of this book is to instill in the reader an understanding of these concepts and technique. This book is in Multiple Choice Questions format as per new syllabus applicable for December 2014 and onward examinations. Thus, designed to give the students a better understanding of the subject. Hope, this book meets all the requirements for the students.
Content
1. Introduction to Cost and Management Accounting
2. Material Cost
3. Labour Cost
4. Direct Expenses and Overheads
5. Activity Based Costing
6. Cost Records
• Non-Integrated Accounting System & Integrated Accounting System
• Reconciliation of Cost and Financial Accounts
7. Costing System
• Cost Sheet
• Job Costing
• Batch Costing
• Contract Costing
• Process Costing
• Joint Product and By Product
• Service Costing
8. Marginal Costing
9. Standard Costing and Variance Analysis
10. Budget Budgeting and Budgetary Control
11. Cost Accounting Records and Cost Audit
12. Analysis and Interpretation of Financial Statements
• Financial Statements
• Ratio Analysis
• Cash Flow Statement
• Fund Flow Statement
• Management Information System
Test Paper I
Test Paper II
OMR Sheet
Answers of Test Papers
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