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
note covers the following topics: Double Entry System of Accounting, Financial
Accounting and Adjustments,Analysing and Interpreting of Financial Statements and Control Systems,
Financial Statements of other organizations.
Author(s): Jacqueline Peters
Richardson,Ministry of Education,Trinidad and Tobago Commonwealth of Learning
This book explains the following topics: concept of Material,
meaning of raw material, process of material planning, Purchasing, Receiving and
Inspection, Overheads, Overhead Distribution, Cost Unit, Cost Centre And Profit
Centre.
Author(s): St. Joseph’s Degree and PG College
Hyderabad
This page offers lecture notes on Financial Accounting covering
topics like balance sheet, income statement, and statement of cash flows. The
course emphasizes the Accrual Accounting Process and Matching Principle. Other
topics include Receivables, Inventories, Long-lived Assets, Current Liabilities,
and Long-term Debt, Financial Statement Analysis, Deferred Taxes, and Business
Combinations. The course is designed for students interested in pursuing careers
in accounting or finance. The notes provide practical examples and exercises to
help students understand financial accounting concepts and practices.
Author(s): Prof. S. P. Kothari, Massachusetts Institute of
Technology
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
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 explains the following
topics: Fundamentals of Managerial Accounting, Managerial Accounting, Managerial
Accounting Fundamentals, Financial Statements, Recording Financial Transactions,
Accounting Standards, GAAP, IFRS, Depreciation and Inventory, Cash Flow,
Interpretation and Analysis of Accounts, Introduction to Cost Accounting, Cost
Accumulation, Product and Process Costing, Activity Based Costing, Cost Volume
Profit Analysis, Relevant Costs in Decision Making, Budgeting, Standard Costing
and Variance Analysis.
This comprehensive college-level publication covers all managerial accounting
topics and contains extensive and detailed examples, self-tests, questions,
problems, alternate problems, and answers. Topics covered includes: Cost
systems, Using accounting for quality and cost management, Cost-volume-profit
analysis, Short-term decision making: Differential analysis, Budgeting for
planning and control, Control through standard costs, Responsibility accounting:
Segmental analysis, Capital budgeting.
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.