- Chapter 10. Process Costing
- 10.1 Meaning and Definition of Process Costing
- 10.2 Salient Features of Process Costing
- 10.3 Job Costing vs. Process Costing
- 10.4 Process Losses and Gains
- 10.5 Elements of Manufacturing Cost
- 10.6 Equivalent Production
- 10.7 Joint Products and By-Products
- 10.8 Accounting for Joint Product Costs
- 10.9 Accounting for By-Products
- 10.10 Transfer Prices—Inter-Process Profits
- Question Bank
- Chapter 11. Operating Costing or Service Costing
- 11.1 Meaning of Operating Costing or Service Costing
- 11.2 Features of Service Costing
- 11.3 Users of Service Costing
- 11.4 Cost Unit
- 11.5 Cost Analysis
- 11.6 Transport Costing
- 11.7 Boiler House Costing
- 11.8 Hospital Costing
- 11.9 Staff Canteen Costing
- 11.10 For Professional Courses
- 11.11 Operation Costing
- Question Bank
- Chapter 12. Reconciliation of Cost and Financial Accounts
- Part IV: Cost Allocation and Accumulation
- Chapter 13. Integrated Accounting System
- 13.1 Meaning of Integrated Accounting System
- 13.2 Advantages of Integral System of Accounting
- 13.3 Disadvantages
- 13.4 Prerequisites for Successful Integrated System of Accounting
- 13.5 Accounting Treatment
- 13.6 The Third Entry Method
- 13.7 Interlocking vs. Integration of Cost and Financial Accounts
- Question Bank
- Chapter 13. Integrated Accounting System
- Part V: Costing for Planning and Control
- Chapter 14. Budgetary Control
- 14.1 Meaning and Definition of Budget, Budgeting and Budgetary Control
- 14.2 Forecast and Budget
- 14.3 Objectives of Budgetary Control
- 14.4 Advantages of Budgetary Control
- 14.5 Limitations of Budgetary Control
- 14.6 Prerequisites for the Adoption of Budgetary Control System
- 14.7 Installation of Budgetary Control System
- 14.8 Budget Factor or Key Factor
- 14.9 Budget Reports
- 14.10 Classification of Budgets
- 14.11 Cash Budget
- 14.12 Master Budget
- 14.13 Classification of Budgets
- 14.14 Control Ratios
- 14.15 Responsibility Accounting
- Question Bank
- Chapter 15. Standard Costing and Variance Analysis
- 15.1 Meaning and Definition of Standard, Standard Cost and Standard Costing
- 15.2 Features of a Standard Costing System
- 15.3 Standard Costing and Budgetary Control
- 15.4 Standard Costs and Estimated Costs
- 15.5 Advantages of Standard Costing
- 15.6 Limitations of Standard Costing
- 15.7 Prerequisites for Installation of Standard-Costing System
- 15.8 Types of Standards
- 15.9 Kinds of Standards
- 15.10 Concept of Standard Hour: Variance Ratios
- 15.11 Analysis of Variances
- 15.12 Direct Material Cost Variance Analysis
- 15.13 Direct Labour-Cost Variance Analysis
- 15.14 Overhead Variances
- 15.15 Fixed Overhead Variance Analysis
- 15.16 Revision Variance
- 15.17 Sales Variances
- 15.18 Sales Variances—(Based on Turnover)—Turnover Method
- 15.19 Reporting of Variances to Management
- 15.20 Treatment of Variances in Cost Accounts
- Question Bank
- Chapter 14. Budgetary Control
- Part VI: Costing for Decision and Control Purposes
- Chapter 16. Marginal Costing
- 16.1 Marginal Cost
- 16.2 Absorption Costing
- 16.3 Marginal Costing
- 16.4 Contribution of Gross Margin
- 16.5 Ascertainment of Income (Profit) under Marginal-Costing and Absorption-Costing Techniques
- 16.6 Segregation of Semi-Variable Overheads
- 16.7 Advantages of Marginal Costing
- 16.8 Disadvantages of Marginal Costing
- 16.9 Managerial Applications of Marginal Costing
- 16.10 Special Circumstances in which the Selling Price at or Below the Marginal Cost is Justified
- Question Bank
- Chapter 17. Break-Even and Cost–Volume–Profit Analysis
- 17.1 Features and Formulae for Profit–Volume Ratio
- 17.2 Cost–Volume–Profit Analysis
- 17.3 Objectives (Utility) of CVP Analysis
- 17.4 Break-Even Analysis
- 17.5 Concept of Some Important Terms
- 17.6 Profit-Path Graph
- 17.7 Margin of Safety
- 17.8 Angle of Incidence
- 17.9 Impact of Variable Cost, Fixed Cost and Selling Price on Contribution, P/ V Ratio, BEP and Margin of Safety
- 17.10 Applications of CVP Analysis
- 17.11 Models
- 17.12 For Professional Course Students
- 17.13 Limitations of Break-Even Analysis
- 17.14 Uses of CVP Analysis
- Question Bank
- Chapter 18. Differential Cost Analysis
- Chapter 16. Marginal Costing
- Notes
- Acknowledgements
- Copyright
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Chapter 14
* The common term in Indian text is Zero Base Budgeting and hence, “Zero Base Budgeting” may also be used in the place of Zero-Based Budgeting.
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