Cost Accounting: principles and practices /

Jain, S. P.

Cost Accounting: principles and practices / S. P. Jain | K. L. Narang - 23rd ed. revised edition - New Delhi: Kalyani Publishers, 2013. - vi/7.4 p. Soft-Bound, 24 cm.

Part-1: Fundamental Principles;
Chapter-1: Nature and scope of cost accounting;
Chapter-2: Cost-analysis, concepts, classifications and cost sheet;
Part-2: Cost elements;
Chapter-1: Material control;
Chapter-2: Techniques of material control;
Chapter-3: Material losses and miscellaneous items in materials;
Chapter-4: Labour cost - computation and control;
Chapter-5: Remuneration and incentives;
Chapter-6: Overhead - classification, apportionment and absorption;
Chapter-7: Accounting and control of overheads;
Chapter-8: Miscellaneous items in overheads;
Part-3: Accounting methods;
Chapter-1: Cost ledger accounting;
Chapter-2: Reconciliation of cost and financial accounts;
Chapter-3: Integral (or integrated) accounting;
Part-4: Methods of costing;
Chapter-1: Job, batch and contract costing;
Chapter-2: one operation (unit or output) costing;
Chapter-3: Service (or operating) costing;
Chapter-4: Process costing;
Chapter-5: Joint products and by-products costing;
Chapter-6: Uniform costing and inter-firm comparison;
Part-5: Techniques of cost analysis and control;
Chapter-1: Nature and scope of management accounting;
Chapter-2: Absorption costing and marginal costing;
Chapter-3: Cost-volume-profit analysis;
Chapter-4: Cost analysis for decision making;
Chapter-5: Budgetary control;
Chapter-6: Standard costing and variance analysis;
Chapter-7: Responsibility accounting;
Chapter-8: Performance evaluation;
Chapter-9: Cost control, cost reduction and cost management;
Chapter-10: Cost audit cost accounting records;
Chapter-11: Information system and reporting to management;
Chapter-12: Computer accounting system;
Chapter-13: Productivity and value analysis;
Part-6: Emerging concepts in cost management;
Chapter-1: Strategic cost management;
Chapter-2: Activity based costing;
Chapter-3: Target costing;
Chapter-4: Life cycle costing;
Chapter-5: Value chain analysis;
Chapter-6: Enterprise resource planning (ERP);
Chapter-7: Material requirement planning (MRP);


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