Cima cost accounting book

  • Types of cost accounting

    The CIMA qualification focuses on equipping accountancy students with the skills necessary to become a professional Management Accountant.
    Since the focus is on management accounting rather than financial accounting, it is an Ideal qualification for those interested in business management and financial strategy..

  • COST BOOK KEEPING:
    (a) Cost Accounting Records, Ledgers and Cost Statements. (b) Items excluded from cost and normal and abnormal items/cost. (c) Integral accounts. (d) Reconciliation of cost accounting records with financial accounts.
CIMA Official Study Text Test of Professional Competence in Management Accounting 2012-2013: Paper.
Fundamentals of Financial Accounting (CIMA ESuccess). by CIMA | 30 November 2006.

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How many study lessons are there in cost accounting?

The entire paper has been discussed in twelve study lessons.
In starting four study lessons we have discussed about the basic of cost accounting, material, labour and overheads costing.
Further we have highlighted the concept of activity based costing, cost records, different costing systems.

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What is a cost accounting record?

7.
Cost accounting provides data for periodical profit and loss account- Adequate costing records provide the management with such data as may be necessary for preparation of profit and loss account and balance sheet at such intervals as may be desired by the management. 8.

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What is cost accounting & management accounting?

Cost accounting developed to help the internal management in decision making.
The information provided by cost accounting acts as a managerial tool so that business can utilise the available resources at optimum level.
Management accounting is an extension of management aspects of cost accounting.


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