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    Study Note 1: Introduction To Cost Accounting

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    sonuponnada952722
    This document outlines the table of contents for a study guide on cost accounting. It covers 6 main topics over the course of 6 study notes: 1) an introduction to cost accounting, 2) cost ascertainment and elements of cost, 3) cost accounting standards, 4) cost book keeping, 5) methods of costing like job, batch, contract, and process costing, and 6) cost accounting techniques like marginal costing, standard costing, and budgeting. The document provides an overview of the key areas and concepts that will be examined in the cost accounting study material.

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    Study Note 1: Introduction To Cost Accounting

    Uploaded by

    sonuponnada952722
    10 views1 page
    This document outlines the table of contents for a study guide on cost accounting. It covers 6 main topics over the course of 6 study notes: 1) an introduction to cost accounting, 2) cost ascertainment and elements of cost, 3) cost accounting standards, 4) cost book keeping, 5) methods of costing like job, batch, contract, and process costing, and 6) cost accounting techniques like marginal costing, standard costing, and budgeting. The document provides an overview of the key areas and concepts that will be examined in the cost accounting study material.

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    This document outlines the table of contents for a study guide on cost accounting. It covers 6 main topics over the course of 6 study notes: 1) an introduction to cost accounting, 2) cost ascertainment and elements of cost, 3) cost accounting standards, 4) cost book keeping, 5) methods of costing like job, batch, contract, and process costing, and 6) cost accounting techniques like marginal costing, standard costing, and budgeting. The document provides an overview of the key areas and concepts that will be examined in the cost accounting study material.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    10 views1 page

    Study Note 1: Introduction To Cost Accounting

    Uploaded by

    sonuponnada952722
    This document outlines the table of contents for a study guide on cost accounting. It covers 6 main topics over the course of 6 study notes: 1) an introduction to cost accounting, 2) cost ascertainment and elements of cost, 3) cost accounting standards, 4) cost book keeping, 5) methods of costing like job, batch, contract, and process costing, and 6) cost accounting techniques like marginal costing, standard costing, and budgeting. The document provides an overview of the key areas and concepts that will be examined in the cost accounting study material.

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    Contents

    COST ACCOUNTING
    Study Note 1 : Introduction to Cost Accounting
    1.1 Definition, Scope, Objectives and Significance of Cost Accounting 1
    1.2 Cost Object, Cost Centers and Cost Unit – Elements of Cost 7
    1.3 Classification of Cost 13

    Study Note 2 : Cost Ascertainment - Elements of Cost


    2.1 Material Cost (CAS-6) 23
    2.2 Employee Costs (CAS-7) 71
    2.3 Direct Expenses (CAS-10) 116
    2.4 Overheads (CAS-3) 121

    Study Note 3 : Cost Accounting Standards


    3.1 Preface to Cost Accounting Standards (CASs) 171
    3.2 Objective and Functions of Cost Accounting Standards Board 172
    3.3 CAS 1-24 as issued by The Institute of Cost Accountants of India 174

    Study Note 4 : Cost Book Keeping


    4.1 Cost Accounting Records, Ledgers and Cost Statements 185
    4.2 Items excluded from Cost and Normal and Abnormal Items/Cost 200
    4.3 Integral Accounts 201
    4.4 Reconciliation of Cost Accounting Records with Financial Accounts 211
    4.5 Infrastructure, Educational, Healthcare and Port Services 224

    Study Note 5 : Methods of Costing


    5.1 Job Costing 233
    5.2 Batch Costing 245
    5.3 Contract Costing 249
    5.4 Process Costing – Joint & By-Products 264
    5.5 Operating Costing or Service Costing – Transport, Hotel and Hospital 296

    Study Note 6 : Cost Accounting Techniques


    6.1 Marginal Costing 307
    6.2 Standard Costing & Variance Analysis 341
    6.3 Budget and Budgetary Control 366

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