Buy Cost and Management Accounting of Jharkhand Universities for B.Com. and M.Com. Classes and also very helpful for the students preparing for various competitive and professional examinations.

लागत एवं प्रबंधकीय लेखाविधि Cost and Management Accounting B.Com. 5th Sem

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According to New Syllabus of Jharkhand Universities for B.Com. and M.Com. Classes and also very helpful for the students preparing for various competitive and professional examinations.

Book Code : 4838

ISBN : 978-93-88117-92-0

Language : Hindi

Edition : Latest

Availability : In Stock

Authors : Dr. B. K. Mehta

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Book Content

Cost Accounting

1. Cost Accounting—Meaning, Importance and Evaluation, 2. Elements of Cost and their Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Tender Price or Quotation Price, 9. Production Account or Manufacturing Account, 10. Contract Costing, 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts.

Management Accounting


1. Business Budgeting, 2. Budgetary Control, 3. Marginal Costing and Absorption Costing,  4. Break-Even-Point or Cost Volume Profit Analysis, 5. Standard Costing and Cost Variance Analysis, 6. Decision Accounting and Marginal Costing System.


Unit I : Introduction : Meaning, Objectives and Advantages of Cost Accounting, Difference between Financial, Cost and Management Accounting, Cost Concepts and Classifications, Role of Cost Accountant in an Organization.

Unit II : Elements of Cost

(a) Materials : Material/Inventory Control-Concept and Techniques, Accounting and Control of Purchases, Storages and Issues of Materials, Method of Pricing of Material Issues—FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard Treatment of Material Losses.

(b) Overhead : Classification, Allocation, Apportionment and Absorption of Overhead.

Unit III : Methods of Costing : Unit Costing-Preparation of Statement of Cost, Cost Sheet and Quotations, Contract Costing, Process Costing-Process Losses, Joint and By-products, Reconciliation of Cost and Financial Accounts.

Unit IV :  Budgeting and Budgetary Control : Concept of Budget and Budgetary Control, Objectives, Merits and Limitations, Types of Budgets—Sales Budget, Production Budget, Material Budget and Cash Budget, Fixed and Flexible Budget.

Unit V : Standard Costing and Variance Analysis : Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications, Variance Analysis—Meterial and Labour.

UnitVI : Absorption Versus Variable Costing : Distinctive Features and Income Determination. Cost-Volume Profit Analysis : Break-even Analysis, Contribution/Sales Ratio, Margin of Safety, Angle of Incidence. Decision Making—Shut Down or Open, Import or Production, Price Determination, Key Factor—Material, Make or Buy.

Book Details
  • Author/Authors : Dr. B. K. Mehta
  • Class : B.Com. Vth Sem (Ranchi University, Ranchi), B.Com. V Sem (NP University, Medininagar), B.Com. V Sem (Dr. SPM University, Ranchi),
  • Page No. : 290
  • Year : 2024
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