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: Concept for
determination of business income, Introduction to accounting standards, Final
Accounts of trading concern, Financial Statement from incomplete records and of
NPO, Accounting for special sales transaction.
Organizations are sets of
contracts among individuals or groups who are motivated by self-interest to pool
the resoruces and share information to achieve control in the organization. This
book explores the role of accounting in implementing these contracts by
controlling the resource flows among the contracting parties, and by reporting
and distributing information to the current and potential participants.
This note is designed to introduce students to clear, basic
understanding of the essentials of accounting. The focus is to provide an
understanding of the accounting tools and techniques.
Author(s): Paul D. Kimmel, Jerry J. Weygandt, Donald
E. Kieso
This note explains the
following topics: Need and Types of Accounting, Preparation of books of
Accounts, Preparation of financial statements, Analysis of financial
statements.
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
lecture note is an intensive introduction to the preparation and interpretation
of financial information for investors and managers and to the use of financial
instruments to support system and project creation.This note adopts a
decision-maker perspective on accounting and finance with the goal of helping
students develop a framework for understanding financial, managerial, and tax
reports.
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 book covers the following topics: Microeconomic foundations of
management accounting, Product costing and cost allocations, Determining the
cost of inventory, Planning tools and performance measures for projects and
divisions.