000			03602 a2200157 4500
082			_a658.1511 _bINA
100			_aInamdar, Satish _947005
245			_aManagement accounting module-I - 3
260			_bSymbiosis centre for distance learning _c2009 _aPune
300			_aviii,344p.
505			_aCONTENTS 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
600			_944435
890			_aIndia
891			_aGRATIS
942			_2ddc
999			_c43804 _d43804