Cost Accounting: Theory & Practice  , 1/e
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Cost Accounting: Theory & Practice , 1/e

Author : R. Palaniappan & Dr. N. Hariharan
© Year : 2012
ISBN : 9789380578347
Pages : 1124
Binding : Paperback
Weight : 1.60   kg
Discount : 20.00  %
Price :   95.00      76.00
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  • About the Book
  • Salient Features
  • Table of Contents
  • About the Author

A managerial emphasis reflects this new movement in cost accounting and expands on it by including the different costs for different purposes theme throughout the text. This comprehensive textbook covers the syllabus of B.Com, BA, BCS, BCA, M.Com, MBA, MCS, MCA, PGDBM, PGDFM, PGDM, and professional courses like CA, ICWA and ACS at intermediate levels. Studying cost accounting is one of the best business decisions a student can make. Why? Because success in any business, from the smallest corner store to the largest multinational corporation, requires the use of cost accounting principles and practices. Cost accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers.
The book through 'Cost accounting' defines the cost accounting market and continues to innovate today by consistently integrating the current practices and theories.
It contains:
22 chapters divided into five parts. Topics are arranged in a logical order and the theory is dealt with in a simple style to make it student-friendly and self-understanding.

  • Numerous illustrations and exercises taking into consideration the syllabi of various universities.
  • Objective-type questions and short answer theory and numerical problems.
  • Questions asked in various universities and professional examinations.
  • Diagrams and charts wherever required to make the subject as appropriate as possible.

  • Cost Accounting - An Introduction
  • Cost Analysis-cost Classification and Cost Sheet
  • Materials Cost Control
  • Materials Costing
  • Labour Cost Control
  • Methods of Wage Payment
  • Over Heads-nature and Classification
  • Accounting for Overheads and Control
  • Administration, Selling and Distribution Overheads
  • Cost Ledger
  • Reconciliation of Cost and Financial Accounts
  • Integral Accounting
  • Output Costing
  • Unit Costing
  • Single Costing
  • Job Costing and Batch Costing
  • Contract Costing or Terminal Costing
  • Process Costing
  • Joint Products, by Products and Main Products Costing
  • Service Costing or Operating Costing
  • Marginal Costing.

R. Palaniappan :- R. Palaniappan formerly Head, Department of Commerce, Government Arts College, Salem, has more than 33 years experience in teaching Financial Accounting, Cost Accounting and Management Accounting both at undergraduate and postgraduate level. He is a visiting faculty at the Southern Chapter of Cost and Works Accountant of India and Salem Chapter of Institute of Company Secretaries of India. He has wide experience in coaching students for CA, ICWA and ACS courses. He is member board of studies/examiner in various institutes/autonomous colleges and professional bodies.


Dr. N. Hariharan :- Dr. N. Hariharan is Senior Fellow – Faculty of Accounting and Finance, Botho University, Gaborone, Botswana. He is the Founder Chairman and Hon. Director of CEAT – Centre for Excellence in Accounting and Taxation. [www.ce-at.in]. He is also Director CIMA Programme, (Chartered Institute of Management Accountants, London), CEAT Study Centre, Pune. He is into academics for more than 18 years, serving in various capacities at various reputed institutes teaching Core Finance and Commerce subjects at undergraduate, postgraduate and professional course levels. He has attended and presented papers at various state, national and international level seminars. He has presented a proposed research paper to Cambridge University, UK. He is a Visiting Faculty at the Institute of Company Secretaries of India, Southern India Regional Council, Chennai and in various B-Schools in Pune, Maharashtra. He is member, board of studies/examiner in various institutes/autonomous colleges and professional bodies. He is part of the Editorial Committee of various Management Journals published from India and USA. He specializes in the field of Taxation, Accountancy and Finance. He has also authored two books on Income Tax.

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