Accounting For Management

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E-Book Information

  • Year: 2,010

  • City: New Delhi

  • Pages In File: 842

  • Language: English

  • Topic: 2

  • Identifier: 9780070090170,0070090173

  • Org File Size: 45,078,817

  • Extension: pdf

  • Toc: Cover Half Title About the Author Title Page Copyright Dedication Preface Acknowledgements Contents Section 1: Financial Accounting 1. Financial Accounting: Perspectives Introduction Accounting Accounting: The Modern Concept Accounting Principles Accounting Conventions and Policies Summary Review Questions 2. General Accounting Principles and Accounting Standards Introduction Meaning of Transaction of Financial/Monetary Nature Classification of Accounting Principles Systems of Accounting Accounting Standards Summary Review Questions 3. Accounting Mechanics: Basic Records Introduction Systems of Accounting Journal Classification of Goods Account Ledger Trial Balance Subsidiary Books Bank Reconciliation Statement Errors and Rectification Summary Review Questions 4. Preparation of Financial Statements—Profit and Loss Account and Balance Sheet Introduction Trading Account Profit & Loss Account Balance Sheet Preparation of Trial Balance Summary Review Questions 5. Revenue Recognition Introduction The Accounting Principles Methods Summary Review Questions 6. Inventory Pricing and Valuation Introduction Inventory Control and Valuation Costs for Inventory Decisions Methods of Inventory Control Valuation of Inventories Summary Review Questions 7. Depreciation Policy Introduction Methods of Depreciation Modern Depreciation Summary Review Questions 8. Human Resource Accounting Introduction The Concept of Original Cost Human Resource Value Accounting Summary Review Questions Section 2: Cost Accounting 9. Cost Accounting: Perspectives Introduction Objects and Functions of Cost Accounting Distinction Between Cost Accounting and Financial Accounting Classification of Costs Summary Review Questions 10. Costing and Control of Overheads Introduction Various Methods of Calculating Oncost Allocation of Office and Administrative Expenses Allocation of Selling and Distribution Expenses Departmentalisation of Overheads Summary Review Questions 11. Costing and Control of Labour Introduction Methods of Remuneration Bonus Schemes or Premium Plans Co-Partnership and Profit-Sharing Schemes Summary Review Questions 12. Job Order Costing and Target Costing Introduction Contract Costing Type of Contracts Summary Review Questions 13. Process Costing and Activity Based Costing Introduction Special Features of Process Costing Direct and Indirect Expenses Activity Based Costing (ABC) Target Costing Summary Review Questions 14. Profit Planning-I: Marginal Costing Introduction Concept of Marginal Costing Practical Applications of Marginal Costing Concept of Decision–Making Advantages and Limitations of Marginal Costing Technique Meaning of Key Factor Cost Volume Profit Relationship Summary Review Questions 15. Profit Plann