We have great pleasure in presenting the first edition of “Cost and Management Accounting- II” written for students of UG courses. The subject matter is written in a simple and easily explicable language.We are sure this book will prove extremely useful to students and teachers alike.Numerous examples have been incorporated in this book to illustrate the basic principles of the subject. Good numbers of practical problems are given at the end of each chapter for practice by students.
This book is prepared as a basic material for the learners to know fully about Cost and Management discipline. This book is an attempt to provide the students with through knowledge of the Cost Accounting concepts. While writing this book, we have drawn on a vast amount of literature in Cost and Management Accounting. we owe an intellectual debt to the numerous authors who have enriched the stream of literature in this subject by their contributions.
Contents –
1. Overheads
2. Secondary Distribution of Overheads
3. Absorption of Overheads
4. Accounting for Costs
5. Integrated Accounting System
6. Reconciliation of Cost and Financial Accounts
Model Question Papers