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Cost Accounting: Theory and Practice, 12th Edition PB Book Description
About the Book :
This well-established and widely adopted textbook, now in its 12th edition, continues to provide an in-depth and insightful analysis of the modern theories and practices of Cost Accounting. That the book has gone into its 12th edition is a testimony of its wide acceptance by the students, academics and professionals. Primarily intended for postgraduate and undergraduate students of Commerce and Management, the book would also immensely benefit students pursuing professional courses offered by the Institute of Chartered Accountants of India (ICAI), Institute of Cost and Works Accountants of India (ICWAI), Institute of Company Secretaries of India (ICSI), and those pursuing the Chartered Financial Analyst (CFA) course. WHAT'S NEW TO THIS EDITION
Revised, redesigned and updated text to acquaint the readers with the latest developments and changes that have taken place.
New chapters on Relevant Cost Analysis and Management Decisions and Capital Expenditure Decisions.
Greater emphasis on cost management and decision-making.
A vast array of illustrations and worked-out examples to help gain a better understanding of concepts.
Comprehensive multiple choice questions (MCQs) and exercises for students to self-analyze their understanding of concepts.
About the Author :
BHABATOSH BANERJEE, PhD, AICWA, is Professor, Department of Commerce, and former Dean, Faculty of Commerce, Social Welfare and Business Management, University of Calcutta, Kolkata. He is also Guest Faculty at IIM Calcutta. Professor Banerjee has over 40 years of teaching experience at the postgraduate level (including two years in the USA). He has supervised a large number of PhD dissertations in both commerce and management subjects. Professor Banerjee is the Editor of Indian Accounting Review and the President of Indian Accounting Association (IAA) Research Foundation. He has authored numerous articles and research papers as well as several textbooks.
Contents :
Preface. Acknowledgements. 1.Introduction to Cost Accounting: Basic Concepts and Terms. 2.Classification of Costs and Cost Sheet. 3.Material Cost Management. Section I: Managing Purchase Functions. Section II: Storing of Materials. Section III: Valuing Material Issues. Section IV: Operating Control Systems. 4.Labour Cost Management. Section I: Recruitment, Time- keeping and Time-booking. Section II: Methods of Remuneration. Section III: Preparation and Payment of Wages and Accounting. Section IV: Labour Turnover. Section V: Labour Cost Control. 5.Overheads. Section I: Definition and Classification. Section II: Production Overheads. Section III: Administration, and Selling and Distribution Overheads. Section IV: Miscellaneous Indirect Expenses. 6.Activity Based Costing. 7.Cost Control Accounts. 8.Reconciliation of Cost and Financial Accounts. 9.Integrated Accounts. 10.Job and Contract Costing. Section I: Job Costing. Section II: Contract Costing. 11.Process Costing. Section I: Process Losses and Inter-process Profits. Section II: Equivalent Production. Section III: Joint Products and By-products. 12.Service Costing. 13.Uniform Costing and Inter-Firm Comparison. 14.Marginal Costing. Section I: Conceptual Framework. Section II: Marginal Costing and Management Decisions. 15.Relevant Cost Analysis and Management Decisions. 16.Budgetary Control. Section I: Functional Budgets and Master Budget. Section II: Flexible Budgets. 17.Standard Costing. Section I: Cost and Sales Variances. Section II: Accounting Methods. 18.Capital Expenditure Decisions. 19.Cost Audit. 20.Miscellaneous Topics. Section I: Some Emerging Concepts and Techniques. Section II: Operations Research and Quantitative Techniques. Section III: Learning Curve Analysis and Decision-Making. Appendixes. Bibliography. Answers to Multiple Choice Questions. Answers to Exercises. Index.
Book Details
Title:
Cost Accounting: Theory and Practice, 12th Edition PB
The book Cost Accounting: Theory and Practice, 12th Edition PB by
(author) is published or distributed by PHI [8120328949, 9788120328945].
This particular edition was published on or around 2006-1-1 date.
Cost Accounting: Theory and Practice, 12th Edition PB has Paperback binding and this format has 988 number of pages of content for use.
The printed edition number of this book is 12.
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