TY - GEN AU - ARORA, M. N. TI - A TEXT BOOK OF COST AND MANAGEMENT ACCOUNTING SN - 9789325956209 U1 - 657.42 PY - 2012/// CY - NEW DELHI PB - VIKAS PUBLISHING HOUSE KW - COST ACCOUNTING KW - MANAGEMENT ACCOUNTING N1 - Overview of Cost Accounting Material Cost Employee cost (Labour Cost) Overhead Cost Output or Unit Costing (Cost Sheet) Job and Batch Costing Contract Costing Process Costing Joint Products and By-Products Operating Costing (Service Costing) Non-Integrated and Integrated Accounts Reconciliation of Cost and Financial Accounts Management Accounting - Nature and Scope Financial Statement Analysis Funds Flow Statement Cash Flow Statement Marginal (Variable) Costing and Cost-Volume-Profit Analysis Budgeting and Budgetary Control Standard Costing and Variance Analysis Tactical decision making Responsibility Accounting and Transfer Pricing Advanced Cost Management Techniques N2 - This book provides the students with thorough grounding in cost concepts, cost behaviour and methods, and techniques of cost and management accounting with an understanding of the uses and limitations of cost and financial data for managerial operations. The text of the subject matter has been presented in a student-friendly, simple and intelligible manner. Every discussion involving conceptual complexity is immediately illustrated by a numerical example. In addition, the book contains a liberal sprinkling of charts and diagrams so as to make the subject easily understandable and highlight its finer points. The subject matter has been organized on ‘first things first’ basis for its logical presentation that sustains interest. The approach of the book is examination oriented. Thus, a good number of problems and solutions have been included in its chapters. Theoretical and numerical questions have been mostly selected from various examinations. Objective type questions have been given to serve as self test by students. This is an ideal book for self study ER -