<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Taxmann's cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Kishore, Ravi M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Taxmann Publications Ltd.</publisher>
    <dateIssued>2012</dateIssued>
    <edition>4th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>various pagings + 1014 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.       </tableOfContents>
  <note type="statement of responsibility">Ravi M. Kishore.</note>
  <classification authority="lcc">HF5686.C8 K64</classification>
  <identifier type="isbn">9789350710067</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">181017</recordCreationDate>
  </recordInfo>
</mods>
