A TEXT BOOK OF COST AND MANAGEMENT ACCOUNTING (Record no. 2217)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08020nam a2200097Ia 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | ARORA, M N |
| 245 #2 - TITLE STATEMENT | |
| Title | A TEXT BOOK OF COST AND MANAGEMENT ACCOUNTING |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher | VIKAS PUBLISHING HOUSE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | OVERVIEW OF COST ACCOUNTING Learning Objectives; Meaning of Costing and Cost Accounting; Objectives and Functions of Cost Accounting; Cost Accounting and Financial Accounting—A Comparison; Meaning of Cost; Cost Centre; Cost Unit; Methods of Costing; Techniques of Costing; Cost Ascertainment and Cost Estimation; Classifications of Cost; Special Costs for Management Decision Making; Elements of Cost; Installation of a Costing System; Advantages of Cost Accounting; Limitations or Objections Against Cost Accounting; Essentials of a Good Cost Accounting System; Cost Accounting Standards; . MATERIAL COST Learning Objectives; Meaning of Material; Material Control; Techniques of Inventory Control; ABC Technique; Stock Levels—Minimum, Maximum and Reorder Levels; Economic Order Quantity; Pr•iper Purchase Procedure; Proper Storage of Materials; Inventory Turnover Ratio; Perpetual Inventory System; Fixation of Material Cost Standards; Preparation of Material Budgets; ABC Technique; Stock Levels; Inventory Turnover; Slow, Non-moving and Obsolete Materials; Purchase of Materials; Just-in-time (JIT) Purchasing; Centralized and Decentralized Purchasing; Purchase Procedure; Purchase Price; Storekeeping; Classification and Codification of Materials; Stores Records; Documents Authorizing Movements of Materials; Inventory Systems; Periodic Inventory System; Perpetual Inventory System; Material Handling; Methods of Pricing Material Issues; First-in, First-out (FIFO) Method; Last-in, First-out (LIFO) Method; Average Cost Methods; Simple Average Method; Weighted Average Method; Replacement Price Method; Standard Price Method; Material Losses; Waste, Scrap, Spoilage and Defectives; Problems and Solutions.EMPLOYEE COST (Labour Cost) Learning Objectives; Meaning;Organization for Accounting and Control of Labour Cost; Personnel Department; Labour Turnover; Engineering Department; Work Study; Job Analysis; Time-keeping Department; Methods of Time Keeping; Time Booking; Payroll Department; Idle Time; Overtime; Treatment of Special Items; Cost Accounting Department; Labour Remuneration; Methods of Remuneration; Time Rate System; Piece Rate System; Incentive Plans; Group Bonus Plans; Incentive Plans for Indirect Workers; Co-partnership and Profit Sharing; Non-monetary Incentives; OVERHEAD COST Learning Objectives; Meaning of Overhead Cost; Classifications of Overhead Costs; Importance of Classifying Costs into Fixed and Variable; Segregation of Semi-variable Costs; Standing Order Numbers; Overheads Distribution; Collection of Overheads; Allocation and Apportionment of Overheads; Principles of Apportionment; Re-apportionment of Service Department Costs; Absorption of Overheads; Types of Overhead Rates; Capacity Utilization and Overheads; Administration Overheads; Selling and Distribution Overheads; Under-absorption and Over-absorption of Overheads; Treatment of Special Items of Overheads; Interest on Capital; Depreciation.OUTPUT OR UNIT COSTING (Cost Sheet) Learning Objectives; Costing Procedure; Treatment of Stocks; Treatment of Scrap; Price Quotations and Estimated Cost Sheet; Problems and Solutions; Summary and Key Terms; Examination Questions; Answers JOB AND BATCH COSTING .Learning Objectives; Job Costing; Job Costing Procedure; Batch Costing; Batch Costing Procedure; Economic Batch Quantity. CONTRACT COSTING Learning Objectives; Contract Costing and Job Costing—Distinction; Contract Costing Procedure; Special Points in Contract Costing; Cost-plus Contracts; Problems and Solutions; .PROCESS COSTING Learning Objectives; Process Costing Procedure; Process Losses and Wastages; Work-in-progress; Evaluation of Equivalent Production; FIFO Method; Average Cost Method; Internal Process Profits; JOINT PRODUCTS AND BY-PRODUCTS Learning Objectives; Joint Products; Accounting for Joint Products; By-products; Distinction between Joint Products and By-products; .OPERATING COSTING (Service Costing) Learning Objectives; Cost Unit; Transport Costing; Transport Costing Procedure; Boiler House and Power House Costing; Canteen Costing; . NON-INTEGRATED AND INTEGRATED ACCOUNTS _ Learning Objectives; Non-integrated Accounts; Meaning of Control Accounts; Integrated Accounts; Accounting Entries; .RECONCILIATION OF COST AND FINANCIAL ACCOUNTS Learning Objectives; Need for Reconciliation; .MANAGEMENT ACCOUNTING TMANAGEMENT ACCOUNTING—NATURE AND SCOPE Learning Objectives; Meaning and Definition of Management Accounting; Characteristics or Nature of Management Accounting; Scope of Management Accounting; Tools and Techniques used in Management Accounting; Cost Management; .FINANCIAL STATEMENT ANALYSIS Learning Objectives; Meaning of Financial Statements; Significance and Purposes of Financial Statement Analysis; Principal Tools of Analysis; Comparative Financial Statements; Common Size Statements; Trend Percentages; Ratio Analysis; Comparative Financial Statements; Common Size Statements; Liquidity Ratios; Capital Structure Ratios; Turnover Ratios; Profitability Ratios; Summary of Formulae; Problems and Solutions; FUNDS FLOW STATEMENT Learning Objectives; Meaning of Funds Flow Statement; Preparation of Funds Flow Statement; Statement of Changes in Working Capital; Items Requiring Special Attention; Problems and Solutions; -- CASH FLOW STATEMENT Learning Objectives; Distinction between Funds Flow Statement and Cash Flow Statement; Accounting Standard-3 (AS-3): Cash Flow Statement; Classification of. Cash Flows; Treatment of Other Items; Preparation of Cash Flow Statement; Calculation of Cash Flows from Operations or Operating Activities; Objectives and Uses of Cash Flow Statement;.MARGINAL (VARIABLE) COSTING AND COST-VOLUME-PROFIT ANALYSIS Learning Objectives; Meaning of Marginal Costing; Income Determination under Marginal Costing and Absorption Costing; Cost-Volume-Profit Analysis; Break-even Analysis; Contribution and Marginal Cost Equation; Profit-Volume Ratio (P/V Ratio); Methods of Break-even Analysis; Margin of Safety (M/S); Cost Indifference Point; Limiting or Key Factor; Graphic Presentation of Break-even Analysis; Profit-Volume Chart; Summary of Formulae and Abbreviations; . BUDGETING AND BUDGETARY CONTROL Learning Objectives; Concept of Budget; Concept of Budgetary Control; Objectives of Budgetary Control; Essentials of Effective Budgeting; Preliminaries in the Installation of Budget System; Classification of Budgets; Functional Budgets; Master Budget; Fixed and Flexible Budgets; Revision of Budgets; Budget Reports; Zero Base Budgeting; Performance Budgeting; . STANDARD COSTING AND VARIANCE ANALYSIS Learning Objectives; Historical Costing; Standard Cost; Standard Costing vs Budgetary Control; Preliminaries in Establishing a System of Standard Costing; Standard Hour; Variance Analysis; Variances for each Element of Cost; Direct Material Cost Variance; Labour Variances; Overheads Variances; Variable Overheads Variances; Fixed Overheads Variances; Reporting of Variances; Control Ratios; Disposition of Variances; Summary of. Formulae;.STRATEGIC DECISION MAKING Learning Objectives; Cost and Non-cost Factors in Decision Making; Decision Making and Marginal Costings; Differential Cost Analysis; Problems and Solutions; -- RESPONSIBILITY ACCOUNTING AND TRANSFER 1 PRICING Learning Objectives; Meaning and Definition; Responsibility Centre; Measurement of Divisional Performance; Techniques of Measurement of Divisional Performance; Transfer Pricing; . MISCELLANEOUS TOPICS Learning Objectives; Uniform Costing and Inter-firm Comparison; Uniform Costing; Requisites for Successful Installation of a Uniform Costing System; Inter-firm Comparison; Activity Based Costing; Cost Audit; Features of Cost Audit in India; Management Audit; Cost Reduction and Cost Control; Target Costing; Life-cycle Cost Analysis; . |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Text book |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Shelving location | Date acquired | Cost, normal purchase price | Full call number | Accession Number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MIIMLIBRARY | MIIMLIBRARY | RACK NO-27 | 11.02.2019 | 475.00 | 657.42 | 2217 | 11.02.2019 | Text book |