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
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 note explains the
following topics: Accounting Cycle for the Service Business—Cash Basis,
Accounting Cycle for the Service Business, Accounting Cycle for a Merchandising
Busines, Assets, Stockholders’ Equity,Capstone Experiences.
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