TY  - GEN
AU  - Inamdar, Satish
TI  - Management accounting module-I - 3
U1  - 658.1511 
PY  - 2009///
CY  - Pune
PB  - Symbiosis centre for distance learning
KW  -  
N1  - CONTENTS
1.	Introduction	1
	1.1 Introduction	
	1.2   Streams of Accounting	
	1.3   Financial Accounting vs. Cost Accounting	
	1.4   Financial Accounting vs. Management Accounting	
	1.5   Cost Accounting vs. Management Accounting	
	1.6   Techniques of Management Accounting	
	1.7 Summary	
	1.8   Key Words	
	1.9   Self-assessment Questions	
2.	Basics of Financial Accounting	21
	2.1 Introduction	
	2.2   Accounting Principles	
	2.3   Systems of Accounting	
	2.4   Glossary of Terms used in Financial Accounting	
	2.5   Types of Expenditure	
	2.6   Double Entry Bookkeeping	
	2.7   Types of Accounting	
	2.8   Rules of Double Entry Bookkeeping	
	2.9   Depreciation Accounting	
	2.10 Methods for Calculating Depreciation	
	2.11 Practical Considerations relating to Depreciation	
	2.12 Summary	
	2.13 Keywords	
	2.14 Self-assessment Questions	
3.	Process of Accounting	47
	3.1 Introduction	
	3.2 Journalizing	
	3.3   Compound Journal Entry	
	3.4   Subsidiary Books	
	3.5   Ledger Postings	
	3.6   Control Ledgers	
	3.7   Balancing of Ledger Accounts	
	3.8   Trial Balance	
	3.9   Preparation of Final Accounts from Trial Balance	
	3.10 Adjustments	
	3.11 Summary	
	3.12 Keywords	
	3.13 Illustrations	
	3.14 Self-assessment Questions	
4.	Bank Reconciliation Statement	99
	4.1 Introduction	
	4.2   Reasons for the Differences in Cash Book and	
	Pass Book	
	4.3   Preparation of Bank Reconciliation Statement	
	4.4 Summary	
	4.5   Key Words	
	4.6 Illustrations	
	4.7   Self-assessment Questions	
	4.8 Problems	
5.	Rectification of Errors	125
	5.1 Introduction	
	5.2   Errors in Accounting	
	5.3   Effect of Errors on Trial Balance	
	5.4   Errors not Affecting the Trial Balance	
	5.5   Steps in Locating Errors	
	5.6   Methods to Rectify Errors	
	5.7 Summary	
	No.
	5.8	Keywords
5.9	Self-assessment Questions
5.10	Problems	
6.	Cost Accountancy (Basic Concepts and Principles)
6.1	Introduction
6.2	Concept of Cost Center
6.3	Different Types of Costs
6.4	Special Types of Costs
6.5	Installation of Costing System
6.6	Summary
6.7	Key Words
6.8	Self-assessment Questions	143
7.	Elements of Costs
7.1	Introduction
7.2	Elements of Costs
7.3	Cost Sheet
7.4	Summary
7.5	Key Words
7.6	Illustrations
7.7	Self-assessment Questions
7.8	Problems	153
8.	Material Costs
8.1	Introduction
8.2	Stages in the Movement of Material
8.3	Proper Conduct of Storage Function
8.4	Valuation of Material Movements
8.5	Inventory Control
8.6	Summary
8.7	Key Words	181
8	Illustrative Problems
9	Self-assessment Questions
Labour Costs 251
1	Introduction
2	Methods to Ascertain Labour Cost
3	Methods of Remunerating the Workers
4	Principles of a Good Wage Payment System
5	Wages Payment Systems
6	Important Terms in Labour Cost
7	Summary
8	Keywords
9	Illustrations
10	Self-assessment Questions
10.      Overhead Costs 295
1	Introduction
2	Overhead Classification
3	Procedure for Charging Overheads
4	Actual vs. Predetermined Overhead Absorption Rates
5	Under and Over Absorption of Overheads
6	Treatment of Under/Over Absorbed Overheads
7	Control Over Overheads
8	Summary
9	Keywords
10	Illustrative Problems
11	Self-assessment Questions





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