Basic Concepts; Cost Sheet; Direct Materials; Direct Labour; Overheads; Activity Based Costing; Single Output or Unit Costing; Job and Batch Costing; Contract. Cost Accounting – Theory & Problem [Dr. S.N. Maheshwari, S.N. Mittal, conducted by different Indian Universities and Professioanl Institutes. Cost Accounting. An Introduction to Accountancy, 11th Edition by S.N. Maheshwari Cost Accounting has come to be realised as an essential ‘tool of management’. It has now.
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