Cost Accounting by Dr. R. N. Khandelwal [eBook]

Book excerpt: An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Cost Accounting : Meaning, Nature, Scope and Importance, 2. Cost : Concepts, Elements and Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overhead, 6. Overheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate], 7. Single or Unit or Output Costing, 8. Calculation of Quotation, Estimates or Tender Price, 9. Job, Batch and Contract Costing, 10. Process Costing, 11. Reconciliation of Cost and Financial Accounts, 12. Cost Audit, 13. Operating Costing, 14. Cost Control Accounts or Non-Integrated Accounts, 15. Integrated Accounts, 16. Marginal Costing and Break-Even Analysis.