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Cost Accounting
by D.K. Mittal
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SECTION I. Nature of Cost Accounting and Cost Classification 1. Nature of Cost Accounting 2. Cost-Techniques, Methods and Classification SECTION II. Elements of Cost 3. Material I-Control Needs and Handling Procedures 4. Material II-Pricing of Issues 5. Matrial III-Investment and Losses 6. Labour Cost 7. Overheads-General, Administration and Selling 8. Overheads-Allocation, Apportionment and Absorption 9. Activity Based Costing (ABC) SECTION III. Methods of Costing 10. Single or Output Costing (Cost Sheet) 11. Job and Batch Costing 12. Contract costing 13. Operating or Service Costing 14. Process Costing 15. Joint Products and By-Products SECTION IV. Cost Book-Keeping 16. Cost Control Accounts or Non-Integral Accunts 17. Reconciliation of cost and Financial Accounts 18. Integral Accounting. ISBN 8175155256
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