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
explains fundamentals of financial accounting, Accounting basics, Accounting for
special transactions, Preparation of final accounts, Fundamentals of cost
accounting and fundamentals of cost accounting.
Author(s): The Institute of Cost Accountants of India
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.
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 note
covers the following topics: Basic Terms In Accounting: Accounting Principles,
Accounting: Concepts and Conventions, Practical System Of Book, Keeping,
Journal- Debit and Credit, Rules Of Debit and Credit, Method Of Journalisation,
Ledger- Meaning Of Ledger, Utility of Ledger, Posting of Entries, Petty Cash
Book, Trial Balance and Rectification Of Errors, Profit and Loss Account,
Prepration of Balance Sheet, Concept and Functions of Finance and Finance
Management, Statement of Changes in Financial Position, Fund Flow Analysis,
Financial Statement Analysis: Ratio Analysis, Analysis of Risk and Uncertainty.
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