<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01896nam a22001577a 4500</leader>
  <controlfield tag="008">181017b        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9789350710067</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5686.C8 K64</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Kishore, Ravi M.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Taxmann's cost accounting. / </subfield>
    <subfield code="c">Ravi M. Kishore.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">4th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New Delhi :</subfield>
    <subfield code="b">Taxmann Publications Ltd., </subfield>
    <subfield code="c">2012.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">various pagings + 1014 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">24 cm.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Cost accounting: systems, objectives and essentials -- cost concepts: terminology and classification -- Cost concepts: Behaviour and segregation -- Direct material: procurement procedures and accounting issues -- Direct materials: Stock control techniques -- Direct labour: remuneration systems -- Direct labour: Turnover and accounting -- Overheads: Allocation and apportionment -- Overheads: absorption and recovery -- Overheads: treatment of special items -- Activity based costing: systems and procedures -- Costing methods: output costing, job costing and batch costing -- Contract costing: running contracts and contracts nearing completion -- Operating costing: application in service sector --Process costing: ascertaining of cost and profitability -- Process costing: equivalent units -- Joint products and by-products: ascertainment of cost and profitability; decisions on further processing -- Reconciliation of profit: cost accounts and financial accounts -- Cost book-keeping: non-integrated cost systems -- Break-even and cost-volume-profit analysis: in multi product and uncertainty situations -- Marginal costing technique: applications in decision making -- Budgeting: preparation of budgets and control of variances -- Standard costing: terminology, variance analysis and investigation -- Uniform costing and interfirm comparisons -- Cost audit and management audit -- Latest developments in cost accounting.       </subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">6737</subfield>
    <subfield code="d">14237</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="d">2018-10-17</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8 K64</subfield>
    <subfield code="p">8376/196/18</subfield>
    <subfield code="r">2018-10-17 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2018-10-17</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="d">2018-10-17</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8 K641</subfield>
    <subfield code="p">8377/197/18</subfield>
    <subfield code="r">2018-10-17 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2018-10-17</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
