PDF COST AND MANAGEMENT ACCOUNTING
INTERMEDIATE GROUP - II PAPER 8
COST AND D MANAGEMENT ACCOUNTING
The Institute of Cost Accountants of India 12, SUDDER STREET, KOLKATA - 700 016
Repro India Limited Plot No. 50/2, T.T.C. MIDC Industrial Area, Mahape, Navi Mumbai 400 709, India. Website:
CONTENTS
Study Note 1 Financial Accounting, Cost Accounting and Management Accounting
Study Note 2 Material Control
Study Note 3 Labor Cost Computation and Control
Study Note 4 Overheads
Study Note 5 Methods of Costing-Job Batch and Contract Costing
Study Note 6 Process Costing
Study Note 7 Joint Product and By-products
Study Note 8 Inter-Locking Accounts Cost Control Accounts
Study Note 9 Integrated Accounting System
Page No. 1 - 22 23-48 49-88
89-118 119-146 147-180 181-196 197-210 211-230
Study Note 10 Reconciliation of cost and financial Accounts
Study Note 11 Operating Costing
Study Note 12 Marginal Costing and Break even Analysis
Study Note 13 Budgets and Budgetary Control
Study Note 14 Standard Costing
Study Note 15 Uniform Costing and Inter Firm Comparison
Study Note 16 Activity Based Costing
Study Note 17 Transfer Pricing
Sets of Objective Questions Cost and Management Accounting Appendix One - Formulae
Page No. 231-246 247-258 259-304 305-348 349-396 397-406 407-416 417-428 429-440 441-447
STUDY NOTE 1
Financial Accounting,
Cost Accounting
and Management Accounting
Learning Objectives After studying this topic, you should be able to, 1. Understand the concept of Financial Accounting,
Cost Accounting and Management Accounting. 2. Understand role of Financial Accounting, Cost
Accounting and Management Accounting. 3. Understand the various concepts in the three types of
Accounting Systems. 4. Understand the difference between the three systems
of Accounting.
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