लागत लेखांकन एवं अंकेक्षण (Laagat Lekhankan Evam Ankeshan - Cost Accounting and Auditing) - SBPD Publications PDF Download
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Author: Dr. R. N. Khandelwal
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : hi
Pages : 864
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Book Description
CONTENTS Cost Accounting 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concept, Elements and Classification, 3. Material’s Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overhead : Collection, Allocation, Apportionment and Absorption (Including Machine-hour Rate), 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates Or Tender Price, 9. Job, Batch and Contract Costing, 10 . Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12 . Cost Audit, 13. Operating Costing Auditing 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control and Internal Check, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities.
Author: Dr. R. N. Khandelwal
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : hi
Pages : 864
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Book Description
CONTENTS Cost Accounting 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concept, Elements and Classification, 3. Material’s Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overhead : Collection, Allocation, Apportionment and Absorption (Including Machine-hour Rate), 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates Or Tender Price, 9. Job, Batch and Contract Costing, 10 . Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12 . Cost Audit, 13. Operating Costing Auditing 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control and Internal Check, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities.
Author: Dr. R. N. Khandelwal ,Sanjay Gupta,
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : hi
Pages : 871
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Book Description
CONTENTS Cost Accounting 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concept, Elements and Classification, 3. Material’s Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overhead : Collection, Allocation, Apportionment and Absorption (Including Machine-hour Rate), 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates Or Tender Price, 9. Job, Batch and Contract Costing, 10 . Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12 . Cost Audit, 13. Operating Costing Auditing 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control and Internal Check, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities.
Author: Dr. R. N. Khandelwal
Publisher: SBPD Publications
ISBN: 9351672093
Category : Business & Economics
Languages : en
Pages : 724
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Book Description
An excellent book for commerce students appearing in competitive, professional and other examinations. Cost Accounting 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Ouerhead, 6. Ouerheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate], 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12. Cost Audit, 13. Operating Costing. Auditing 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control and Internal Check, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities.
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Author: Dr. R. N. Khandelwal
Publisher: sbpd publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 615
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Book Description
An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate], 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12. Cost Audit, 13. Operating Costing, 14. Cost Control Accounts or Non-Integrated Accounts, 15. Integrated Accounts, 16. Marginal Costing and Break-Even Analysis.
Author: Dr. R. N. Khandelwal
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 283
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Book Description
1. 1. Cost : Concepts, Elements and Classification, 2. Materials Control and Valuation, 3. Labour Cost Control, 4. Ouerheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate, 5. Single or Unit or Output Costing, 6. Calculation of Quotation, Estimates or Tender Price, 7. Job, Batch and Contract Costing, 8. Operating Costing, 9. Process Costing, 10. Reconciliation of Cost and Financial Accounts, 11. Marginal Costing and Break-Even Analysis
Author: Dr. R. N. Khandelwal
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : hi
Pages : 864
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Book Description
Cost Accounting 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concept, Elements and Classification, 3. Material’s Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overhead : Collection, Allocation, Apportionment and Absorption (Including Machine-hour Rate), 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates Or Tender Price, 9. Job, Batch and Contract Costing, 10 . Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12 . Cost Audit, 13. Operating Costing Auditing 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control and Internal Check, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities. SYLLABUS COST ACCOUNTING I. Introduction : Nature and scope of cost accounting, Cost concepts and classification, Methods and techniques, Installation of costing system. II. Accounting for Material : Concept pricing of material issues, Treatment of material losses. III. Accounting for Labour : Labour cost control procedure, Labour turnover, Idle time and overtime, Methods of wage payment—time and piece rates, Incentive schemes. IV. Accounting for overheads : A brief introduction of allocation apportionment, overheads, Determination of overhead rates. V. Cost Ascertainment : Unit costing, Job, batch and contract costing, Operating costing, Process costing—excluding interprocess profites and joint and by-products. AUDITING I. Introduction : Meaning, Importance, Objectives of auditing, Types of audit. II. Audit Process : Audit programme, Basic principles, Governing an audit, Evidence in Auditing, Working papers, Routine checking and test checking. III. Internal Check : Meaning, Essentials of an Efficient system of Internal check, Internal check system regarding cash sales and credit sales, Cash purchase and credit purchase, wage payment. IV. Vouching meaning : Importance, Types of vouchers, Vouching of cash purchase, Credit purchase, Cash sales. Credit sales, wage payments, Purchase of fixed assets. V. Valuation and verification of assets & liabilities.
Author: Dr. R. N. Khandelwal
Publisher: SBPD Publications
ISBN: 9351672158
Category : Business & Economics
Languages : hi
Pages : 872
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Book Description
An excellent book for commerce students appearing in competitive, professional and other examinations. CONTENTS Cost Accounting 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concept, Elements and Classification, 3. Material’s Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overhead : Collection, Allocation, Apportionment and Absorption (Including Machine-hour Rate), 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates Or Tender Price, 9. Job, Batch and Contract Costing, 10 . Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12 . Cost Audit, 13. Operating Costing Auditing 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control and Internal Check, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities. SYLLABUS COST ACCOUNTING I. Introduction : Nature and scope of cost accounting, Cost concepts and classification, Methods and techniques, Installation of costing system. II. Accounting for Material : Concept pricing of material issues, Treatment of material losses. III. Accounting for Labour : Labour cost control procedure, Labour turnover, Idle time and overtime, Methods of wage payment—time and piece rates, Incentive schemes. IV. Accounting for overheads : A brief introduction of allocation apportionment, overheads, Determination of overhead rates. V. Cost Ascertainment : Unit costing, Job, batch and contract costing, Operating costing, Process costing—excluding interprocess profites and joint and by-products. AUDITING I. Introduction : Meaning, Importance, Objectives of auditing, Types of audit. II. Audit Process : Audit programme, Basic principles, Governing an audit, Evidence in Auditing, Working papers, Routine checking and test checking. III. Internal Check : Meaning, Essentials of an Efficient system of Internal check, Internal check system regarding cash sales and credit sales, Cash purchase and credit purchase, wage payment. IV. Vouching meaning : Importance, Types of vouchers, Vouching of cash purchase, Credit purchase, Cash sales. Credit sales, wage payments, Purchase of fixed assets. V. Valuation and verification of assets & liabilities.
Author: Dr. B. K. Mehta
Publisher: SBPD Publications
ISBN: 9388724933
Category : Business & Economics
Languages : en
Pages : 295
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Book Description
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. SYLLABUS 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.
Author: Vanderbeck
Publisher:
ISBN: 9788131502426
Category :
Languages : en
Pages :
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Book Description
Author: Charles T. Horngren
Publisher: Financial Times/Prentice Hall
ISBN: 9780877786887
Category :
Languages : en
Pages :
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Book Description
