Look Inside

Theory and Techniques of Cost Accounting


Out of stock

SKU: 77b25e4e8a86 Category:

The key features of this edition could be spelled out as below:

  1. The language has been greatly simplifies. No doubt, latest technical terms are encouraged, jargons have been avoided. Clarity of expression and precision have been our guideposts. For definitions, we have largely depended upon the views of the professional bodies.

  2. The text has been re-divided into logical, sequential parts. For example, in Part III, the chapter on absorption and marginal costing precedes CVP analysis and break-even point, and is succeeded by relevant costing and short-term special decisions. Similarly, enough fine-turning has been done in the chapters related to materials , overheads, budgeting, and standard costing and variance analysis.

  3. The numerical part consisting of illustrations, exercises and prblems have been totally reshuffled. Approximately, one-third of the earlier old ones have been dropped, and their replacement have come from the examination papers of overseas and Indian professional institutes in the past few years. Then, all typographical errors have been scrupulously eliminated.


Book Content of Theory and Techniques of Cost Accounting
  1. Cost Accounting: Functions and Scope
  2. Basic Cost Concepts
  3. Elements and Divisions of Cost
  4. Materials: Purchase and Storage
  5. Materials: Pricing and Control
  6. Labour Costs: Records, Computation and Control
  7. Labour Costs: Remuneration and Incentives
  8. Overhead Costs: Classification and Accumulation
  9. Overhead Costs: Distribution, and Absorption
  10. Overhead Costs: Depreciation, and other Items
  11. Output Costing
  12. Job-Order and Contract Cost Systems
  13. Operating or Service Costing
  14. Process Costing and Inter-Process Profits
  15. Process Costing: Joint and By-Products
  16. Cost Control Accounts
  17. Reconciliation of Cost and Financial Accounts
  18. Integrated Accounting System
  19. Absorption and Marginal Costing: Income Measurement
  20. Cost-Volume-Profit Analysis and Break-even Point
  21. Relevant Cost Analysis and Short-Term Special Deci

Student Dollar Price




Year of publication




B. M. Lall Nigam


Himalaya pub