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A Textbook of Financial Cost and Management Accounting

The book has been written to be used as a comprehensive approach to tie together the Financial Accounting, Cost Accounting and Management Accounting and decision making aspects of management. From the point of view of students in particular the book is examination oriented in that it contains a large number of illustrations and solutions.

The book is a complete reference on the theory and practice of Financial, Cost and Management Accounting. It includes a wide discussion of financial statements analysis and interpretations applied to management. This book covers the important techniques which are very useful for the managerial personnel in their decision making process.


Contents :

1. Accounting Principles and Concepts
2. Double Entry System of Accounting
3. Accounting Books and Records
4. Final Accounts
5. Depreciation
6. Nature and Scope of Management Accounting
7. Financial Statements Analysis and Interpretation
8. Fund Flow Statement Analysis
9. Analysis of Cash Flow Statement
10. Statement of Changes in Financial Position Accounting Standard-AS-3 (Revised)
11. Ratio Analysis
12. Cost Accounting : Nature and Scope
13. Cost – Methods, Techniques of Cost Accounting And Classification of Cost
14. Cost Sheet Analysis (OR) Statement of Cost
15. Material Cost Control
16. Material-Inventory Control
17. Valuation of Material Issues
18. Labour Cost Control
19. Labour Cost Accounting
20. Overheads
21. Absorption of Overhead
22. Job, Batch and Process Costing
23. Joint Product And By Product
24. Contract Costing
25. Uniform Costing
26. Activity Based Costing
27. Reconciliation of Cost and Financial Accounts
28. Marginal, Costing and Cost Volume Profit Analysis
29. Budgeting and Budgetary Control
30. Standard Costing and Variance Analysis
31. Capital Budgeting
32. Cost Audit
33. Reporting to Management


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Dr. P. Periasamy


Himalaya pub