Cost Accounting | ML Agarwal And Dr KL Gupta


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In this revised edition, several new Illustrations (solved) of real worth have been added and questions graded. All the chapters have been closely screened and revised to make the book utility-oriented in a larger measure. At the end of the book Cost Accounting Standards have been incorporated in the book. The Illustrations and Practical Questions have been given Topic-wise, graded from easy to difficult. The students of elementary studies may select easy questions Topic-wise and leave difficult ones. A most important feature of this edition is that some advanced exercises with solutions and problems with answer have been given chapter-wise at the end of the book. The ‘Practice Manual of Cost Accounting’ contains the solution of unsolved Numerical questions are given at the end of each chapter in this book.

Cost Accounting Syllabus For B.Com. 



Cost Accounting Book Contents

  1. Cost Accounting: An Introduction
  2. Cost: Elements, Concepts and Classification (as per CAS-1)
  3. Material Cost Accounting (including Material Purchase and Issue Pricing)
  4. Material/Inventory Cost Control: Concept and Techniques (including Treatment of Material Losses)
  5. Labour Cost Accounting Labour Turnover, Idle Time and Overtime (in the context of CAS-7)
  6. Methods of Wage Payment: Time Rates, Piece Rates and Incentive Schemes
  7. Accounting for Overheads: Classification and Treatment
  8. Overheads: Allocation, Apportionment (Departmentalisation) and Absorption (in the context of CAS-3)
  9. Machine Hour Rate Method
  10. Unit or Output Costing-I (Cost Sheet, Cost Statement and Production Account)
  11. Unit or Output Costing-II (Calculation of Estimates, Tender and Quotation Price)
  12. Contract Costing (including AS-7)
  13. Job and Batch Costing
  14. Process Costing (Including Joint Products and By-Products)
  15. Process Costing: Inter-Process Profits
  16. Process Costing: Equivalent Production
  17. Reconciliation of Cost and Financial Accounts
  18. Operating Costing
  19. Cost Audit
  20. Cost Records
  21. Cost Control Accounts: Non-Integrated and Integrated