COST AND MANAGEMENT ACCOUNTING

INTERMEDIATE

GROUP - II

PAPER 8

COST

ANDD D

MANAGEMENT

ACCOUNTING

The Institute of Cost Accountants of India

12, SU DDER 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

Page No.

Study Note 1

Financial Accounting, Cost Accounting and Management Accounting

1 - 22

Study Note 2

Material Control

23-48

Study Note 3

Labor Cost Computation and Control

49-88

Study Note 4

Overheads

89-118

Study Note 5

Methods of Costing-Job Batch and Contract Costing

119-146

Study Note 6

Process Costing

147-180

Study Note 7

Joint Product and By-products

181-196

Study Note 8

Inter-Locking Accounts Cost Control Accounts

197-210

Study Note 9

Integrated Accounting System

211-230

Page No.

Study Note 10

Reconciliation of cost and ?nancial Accounts

231-246

Study Note 11

Operating Costing

247-258

Study Note 12

Marginal Costing and Break even Analysis

259-304

Study Note 13

Budgets and Budgetary Control

305-348

Study Note 14

Standard Costing

349-396

Study Note 15

Uniform Costing and Inter Firm Comparison

397-406

Study Note 16

Activity Based Costing

407-416

Study Note 17

Transfer Pricing

417-428

Sets of Objective Questions Cost and Management Accounting

429-440

Appendix One - Formulae

441-447

Financial

Accounting,

Cost

Accounting

and

Management

Accounting

STUDY NOTE 1

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.

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download