Basics of Cost Accounting

There are a number of books on the subject of 'Basics of Cost Accounting' available in the learner’s market, but they do not meet the basic requirements of B.B.A. (Bachelor of Business Administration) Semester – II of Savitribai Phule Pune University. This book is written as per the syllabus for B.B.A., Semester – II, students of Savitribai Phule Pune University from November, 2019. We do hope that this book will definitely help to meet the growing requirements of students of B.B.A., from the faculty of commerce. This book adopts a modern and novel approach towards the study of Cost Accounting in view with the specific requirements of the readers and practitioners of this subject.

All the topics included in the syllabus are explained in simple, but apt language so that the students coming from different faculties can also understand them very easily. Besides the language, care is also taken to solve the problems at the end of each unit with the help of appropriate illustrations, wherever necessary. This will help the students in understanding the different topics properly. We have taken tabular representation of classified cost statements. Proper emphasis is also given on charts and graphs to simplify the cost accounting theories and practices. This book has been designed to serve as a self sufficient text for B.B.A. students. It will definitely add to our satisfaction if this book would be more useful as a reference for practicing accountants, professional managers, dynamic entrepreneurs and enthusiastic teachers of the subject concern.

1. Basic Concept in Cost

2. Elements of Cost and Cost-Sheet

3. Overheads

4. Methods of Costing