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CONTENTS

COST ACCOUNTING : AN INTRODUCTION .........

COST : ELEMENTS, CONCEPTS AND CIASSIFICATION

MATERIAŁ COST ACCOUNTING (INCLUDIHG MATERIAŁ

PURCHASE AND ISSUE PRICING).........................

MATERIAL/INVENTORY COST CONTROL : CONCEPT AND TECHNIQUES [INCLUDING TREATMENT OF MATERIAŁ LOSSES) . . . LABOUR COST ACCOUNTING LABOUR TURNOVER, IDLE TIME

AND OVERTIME (IN THE CONTEXT OF CAS-7) ...............

METHODS OF WAGĘ PAYMENT : TIME RATES, PIECE RATES AND

INCENTIVE SCHEMES .................................

ACCOUNTING FOR OI/ERHEADS : CLASSIFICATION AND

TREATMENT ........................................

OVERHEADS : ALLOCATION, APPORTIONMENT (DEPARTMENTAUSATION) AND ABSORPTION

(IN THE CONTEXT OF CAS-3) ............................

MACHINĘ HOUR RATĘ METHOD..........................

UNIT OR OUTPUT COSTING-I (COST SHEET, COST STATEMENT

AND PRODUCTION ACCOUNT) ...........................

UNIT OR OŁITPUT COSTING-II (CALCULATION OF EST1MATES, TENDER AND QUOTATION PRICE).........................