1.Cost : Concepts, Elements and Classification, 2 .Materials Control and Valuation, 3. Labour Cost Control, 4. Ouerheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate, 5. Single or Unit or Output Costing, 6. Calculation of Quotation, Estimates or Tender Price, 7. Job, Batch and Contract Costing , 8. Operating Costing, 9. Process Costing, 10. Reconciliation of Cost and Financial Accounts , 11 .Marginal Costing and Break-Even Analysis.

2.Elements of Cost and their Classification , 3. Materials Control and Valuation, 4 .Labour Cost Control, 5 .Expenses/Overheads, 6 .Overheads—Machine Hour Rate, 7 .Single or Unit or Output Costing, 8 .Calculation of Tender Price or Quotation Price, 9. Production Account or Manufacturing Account , 10. Contract Costing, Job Costing and Batch Costing, 11. Process Cost Accounting, 12 .Reconciliation of Cost and Financial Accounts , Equivalent Production/Valuation of Work-in-Progress Operating Costing/Service Costing.

An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Elements of Cost and their Classification, 2. Materials Control and Valuation, 3. Labour Cost Control, 4. Expenses/Overheads, 5. Overheads—Machine Hour Rate, 6. Single or Unit or Output Costing, 7. Calculation of Tender Price or Quotation Price, 8. Production Account or Manufacturing Account, 9. Contract Costing, Job Costing and Batch Costing, 10. Process Cost Accounting, 11. Reconciliation of Cost and Financial Accounts, Operating Costing/Service Costing Cost Control Accounts or Non-Integrated Accounts Integrated Accounts.

1. 1. Cost : Concepts, Elements and Classification, 2. Materials Control and Valuation, 3. Labour Cost Control, 4. Ouerheads : Collection, Allocation, Apportionment and Absorption [Including Machine hour Rate, 5. Single or Unit or Output Costing, 6. Calculation of Quotation, Estimates or Tender Price, 7. Job, Batch and Contract Costing, 8. Operating Costing, 9. Process Costing, 10. Reconciliation of Cost and Financial Accounts, 11. Marginal Costing and Break-Even Analysis

1.Cost Accounting—Meaning, Importance an Evaluation, 2. Elements of Cost and their Classification, 3 .Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing , 8. Calculation of Tender Price or Quotation Price , 9. Production Account or Manufacturing Account, 10. Contract Costing, Job Costing and Batch Costing , 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts , 13. Cost Audit, Examination Paper.

According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Vinoba Bhave University, Hazaribagh B. Com Semester COST ACCOUNTING 1.Cost Accounting—Meaning, Importance and Evaluation, 2. Elements of Cost and their Classification, 3.Elements of Cost and their Classification, 4. Labour Cost Control, 5. Overheads—Machine-Hour Rate, 6. Single or Unit or Output Costing, 7. Calculation of Tender Price or Quotation Price, 8. Production Account or Manufacturing Account, 9 .Contract Costing, 10. Process Cost Accounting, 11. Equivalent Production/Valuation of Work-in-Progress, 11 .Reconciliation of Cost and Financial Accounts, 12. Reconciliation of Cost and Financial Accounts, MANAGEMENT ACCOUNTING 1.Evolution of Management Accounting, 2 .Financial Statement, 3 .Analysis and Interpretation of Financial Statements , 4 .Ratio Analysis, 5. Fund-Flow Statement, 6 .Cash-Flow Statement (As per Accounting Standard-3).

1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS), Chapterwise Very Short Answer Type Questions

1.Accounting Principles : Concepts and Conventions, 2. Preparation, Presentation and Analysis of Financial Statements, 3. Accounting of Non-Trading Organisations Institutions, 4. Single Entry System or Accounts from Incomplete Records, 5. Royalty Accounts, 6. Hire Purchase System, 7. Instalment Payment System, 8. Departmental Accounts, 9. Branch Accounts, 10. Insolvency Accounts, 11. Dissolution of Partnership Firm–1, 12 .Dissolution of Partnership Firm–2 , 13. Dissolution of Partnership Firm–3 , 14. Sale of Partnership Firm/Conversion into Company, 15. Consignment Accounts, 16. Joint Venture Accounts , 17. Depreciation , 18. Provisions, Reserves and Funds.

It is a great pleasure in presenting 'Management Accounting' as a Text Book for M. Com Semester - I class. The Book has been written strictly in accordance with the latest syllabus of different universities. 1.Management Accounting : An Introduction , 2 .Responsibility Accounting , 3. Business Budgeting , 4. Budgetary Control, 5.Capital Budgeting and Project Appraisal and Feasibility, 6. Standard Costing and Cost Variance Analysis , 7. Marginal Costing and Absorption Costing, 8. Break-Even-Point or Cost-Volume Profit Analysis , 9. Decision Accounting and Marginal Costing System, 10. Financial Statements, 11. Analysis and Interpretation of Financial Statements, 12. Ratio Analysis, 13. Fund-Flow Statement, 14. Cash-Flow Statement (As per Accounting Standard-3), 15. Contemporary Issues in Management Accounting, 16. Management Information System and Reporting to Management , 17. Divisional Performance Measurement.

Strictly according to the latest syllabus prescribed by Central Board of Secondary Education (CBSE), Delhi and State Boards of Bihar, Jharkhand, Uttarakhand, Rajasthan, Haryana, H.P. etc. & Navodaya, Kasturba, Kendriya Vidyalayas etc. following CBSE curriculum based on NCERT guidelines Problems and Solutions in Accountancy Class XII Part : A - Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5. Admission of a Partner, 6. Retirement of a Partner, 7. Death of a Partner, 8. Dissolution of Partnership Firm. Part : B - Company Accounts and Analysis of Financial Accounting 1. Accounting for Share Capital : Share and Share Capital, 2. Accounting for Share Capital : Issue of Shares, 3. Forfeiture and Re-Issue of Share, 4. ssue of Debentures, 5. Redemption of Debentures, 6. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 7. Tools for Financial Statement Analysis : Comparative Statements, 8. Common-Size Statements, 9. Accounting Ratios, 10. Cash Flow Statement.