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The book on 'Cost and Management Accounting' provides a broad-based introduction to both cost accounting and management accounting; decision-making; analysis of the Financial Statements; Cost Control and Cost Reduction. The text balances out rigour and accessibility through the clarity of explanations, chapter introductions and conclusions. The main features of the book are: Non-technical, simple and lucid presentation Numerous illustrations for a better grasp in the subject matter Working notes and explanations An extensive glossary of terms to assist quick reference and revision Enough exercises at the end of each chapter to test the students understanding of the subject This book, with many student-friendly features, would be best suited for students of both, commerce and management, both at undergraduate and postgraduate level. It would also be useful to the students pursuing courses in Chartered Accountancy, Cost and Works Accountancy and Financial Control. The next forthcoming book would be on Financial Accounting and Analysis. Book Content of Cost and Management Accounting Part I : INTRODUCTION Nature and Scope of Cost Accounting and Management Accounting Cost Classification and Importance of Cost Accounting Books of Accounts Reconciliation of Cost and Financial Accounts Part II : ELEMENTS OF COST Materials Cost Pricing of Material Issues Labor Cost Methods of Remunerating Labor Overheads Re-apportionment and Absorption of Overheads Part III : METHODS OF COSTING Output Costing Job Costing Contract Costing Process Costing Operating Costing Part IV : TECHNIQUES OF COSTING Marginal Costing and Absorption Costing Differential Costing Budgetary Control Standard Costing Uniform Costing Part V : VARIANCE ANALYSIS Material Variances Labor Var
