Cost and management accounting: theory, problems and solutions

Table of contents

1. Introduction to Cost and Management Accounting
2. Basic Cost Concepts
3. Material Cost-Accounting and Control
4. Employee (Labour) Cost-Accounting and Control
5. Overheads-Accounting and Control
6. Unit or Output Costing (Cost Sheet)
7. Contract Costing
8. Process Costing
9. Absorption Costing and Marginal (Variable) Costing
10. Cost-Volume-Profit Analysis
11. Marginal Costing and Decision Making
12. Budgetary Control
13. Standard Costing and Variance Analysis
14. Analysis and Interpretation of Financial Statements
15. Ratio Analysis
16. Funds Flow Statement
17. Cash Flow Statement
18. Recent Developments in Cost Management

I take great pleasure in presenting this thoroughly revised and updated fourth edition of Cost and Management Accounting. The learned professors and students have always praised the excellent presentation of the subject matter in a simple and lucid style and the utility of the solved and unsolved problems in the book from examination point of view. I thank them for their compliments and also for their support and suggestions. I assure them that while revising the book, I always have students in mind and fully utilize the opportunity to improve the subject matter. In this edition, text matter in all chapters has been thoroughly revised and numerical questions from various recent examinations have been given included - Objective type questions have been added in chapters as suggested.

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