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Cost and Management Accounting


SKU: 71be14b6116d Categories: ,

The book on “Cost and Management Accounting” provides a broad-based introduction to both cost accounting and management accounting; decision-making; analysis of the Financial Statements; Cost Control and Cost Reduction. The text balances out rigour and accessibility through the clarity of explanations, chapter introductions and conclusions. The main features of the book are:

  • Non-technical, simple and lucid presentation
  • Numerous illustrations for a better grasp in the subject matter
  • Working notes and explanations
  • An extensive glossary of terms to assist quick reference and revision
  • Enough exercises at the end of each chapter to test the students understanding of the subject

This book, with many student-friendly features, would be best suited for students of both, commerce and management, both at undergraduate and postgraduate level. It would also be useful to the students pursuing courses in Chartered Accountancy, Cost and Works Accountancy and Financial Control. The next forthcoming book would be on Financial Accounting and Analysis.

Book Content of Cost and Management Accounting

  1. Nature and Scope of Cost Accounting and Management Accounting
  2. Cost Classification and Importance of Cost Accounting
  3. Books of Accounts
  4. Reconciliation of Cost and Financial AccountsPart II : ELEMENTS OF COST
  5. Materials Cost
  6. Pricing of Material Issues
  7. Labor Cost
  8. Methods of Remunerating Labor
  9. Overheads
  10. Re-apportionment and Absorption of OverheadsPart III : METHODS OF COSTING
  11. Output Costing
  12. Job Costing
  13. Contract Costing
  14. Process Costing
  15. Operating CostingPart IV : TECHNIQUES OF COSTING
  16. Marginal Costing and Absorption Costing
  17. Differential Costing
  18. Budgetary Control
  19. Standard Costing
  20. Uniform CostingPart V : VARIANCE ANALYSIS
  21. Material Variances
  22. Labor Var



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Dr. (Ms.) Prashanta Athma


Himalaya pub