Cost accounting jain and narang pdf

How does a cost accountant determine cost?

A cost accountant has to ascertain cost by cost centre or cost unit or by both.
Cost Centre According to the Chartered Institute of Management Accountants, London, cost centre means, “a production or service location, function, activity or item of equipment whose costs may be attributed to cost units”.

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What is a cost accounting book?

This book is about the costing department which is not only connected with manufacturing but also connected with all other type of companies.
The cost accounting is part from the financial accounting which work for recording all expenses of a company.
Cost Accounting B.Com 6th Sem.
Calicut Uni. pdf is an awesome book.


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