This
note explains the following topics: Cost Accounting : Nature and Scope, Cost
Concepts and Classifications, Materials : Purchase, Storage, Pricing and
Control, Labour Cost, Overheads : Classification, Allocation and Absorption,
Single Costing, Job, Batch and Contract Costing, Process Costing, Operation and
Operating Costing, Reconciliation of Cost and Financial Accounts, Management
Accounting : Nature and Scope, Analysis and Interpretation of Financial
Statements, Budgetory Control, Standard Costing and Variance Analysis, Marginal
Costing and Profit Planning.
This page covers the
following topics related to Financial And Managerial Accounting sss
Accounting Framework, Balance Sheet, Income Statement, Accrual Accounting,
Revenue Recognition, Inventory, Cash Flow Statement, Long-term Assets and
Liabilities, Marketable Securities, Time Value of Money, Leases, Current
Liabilities, and Contingencies. Other Topics Include Intangibles and Business
Combinations, Cost Concepts, Indirect Allocation of Costs, Abc, and Managerial
Accounting.
Author(s): Prof. Sugata
Roychowdhury, Massachusetts Institute of Technology
This book teaches the students with
the fundamentals principles of financial, cost and management accounting and
enable the students to prepare, analyse and interpret financial statements and o
enable the students to take decisions using management accounting tools.
This book explains the following topics:
Evolution of Cost Accounting, Cost Concepts and Cost Classification, Prime Cost,
Materials Cost Management, Labour Cost.
Author(s): Institute
Of Cost and Works Accountants Of India
This book covers the fundamentals of financial and managerial accounting.
This book is specifically designed to appeal to both accounting and
non-accounting majors, exposing students to the core concepts of accounting in
familiar ways to build a strong foundation that can be applied across business
fields.
Author(s): Mitchell Franklin, Patty Graybeal And Dixon
Cooper
This book covers the following topics: Financial Accounting, Management
Accounting, Introduction to Accountancy, Principles of accounting, Separate
Entity Concept, Financial Statements, 3 The Accounting Equation, Double Entry,
Accounting Standards, Assets, Liabilities, Cash, Investments.
This
note covers the following topics: Fundamentals Of Cost, Its Elements And
Classification, Methods, Techniques And Systems Of Costing, Meaning Of Material,
Material Control, Valuation Of Materials, Meaning Of Direct Labour, Labour
Remuneration, Incentive Plans According To Various Wage Methods, Labour Turnover
And Direct Expenses, Classification Of Overheads, Different Items Of Overheads
In Cost Accounting, Meaning Of Overhead Distribution, Absorption Of Overheads.
This
book covers the following topics: A Definition of Political Economy, Names and
Terms of Political Economy, The Importance of Political Economy, Monographs on
Economic Subjects, Eclecticism and the Liberal Reaction, Political Economy in
England, France, Germany and United States.
This text uses the annual reports of real companies to
illustrate many of the accounting concepts. It covers the following topics:
Accounting Environment, Accounting and its use in business decisions, Recording
business transactions, Adjustments for financial reporting, Completing the
accounting cycle, Accounting theory, Introduction to inventories and the
classified income statement, Measuring and reporting inventories.
This
course note explains the basic concepts of financial and managerial reporting.
The viewpoint is that of readers of financial and managerial reports rather than
the accountants who prepare them. Covered topics are: Income Statement and
Principles of Accrual Accounting, The Accounting Process, Statement of Cash
Flow, Leases and Off-Balance Sheet Financing, Introduction to Cost Concepts,
Intangibles and Business Combinations.
In constructing the seventeen chapters, the
author have worked to guide you on a voyage through the world of business and
financial reporting. It helps to attain a usable knowledge of the principles of
financial accounting as well as an appreciation for its importance and logic.