Transcription of COST ACCOUNTING INTERMEDIATE
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INTERMEDIATESTUDY NOTESINTERMEDIATE : PAPER -8 COSTACCOUNTING The Institute of Cost Accountants of IndiaCMA Bhawan, 12, Sudder Street, Kolkata - 700 016 SYLLABUS - 2016 First Edition: July 2016 Revision: October 2017 Revised Edition: January 2018 Reprint: January 2019 Edition: August 2019 Edition: October 2019 Reprint: August 2020 Reprint: October 2020 Reprint : January 2021 Reprint : March 2021 Reprint : September 2021 Published by :Directorate of StudiesThe Institute of Cost Accountants of India (ICAI)CMA Bhawan, 12, Sudder Street, Kolkata - 700 016 Printed at :M/s. SAP Prints Solutions Pvt. , Lakshmi Industrial Path, Lower Parel (W)Mumbai - 400 013, MaharashtraCopyright of these Study Notes is reserved by the Institute of Cost Accountants of India and prior permission from the Institute is necessary for reproduction of the whole or any part 8: COST ACCOUNTING (CAC)Syllabus Structure:The syllabus comprises the following topics and study weightage:AIntroduction to Cost Accou
4.2 Items excluded from Cost and Normal and Abnormal Items/Cost 220 4.3 Non-Integrated Accounting 221 4.4 Integral Accounts 226 4.5 Reconciliation of Cost Accounting Records with Financial Accounts 236 4.6 Infrastructure, Educational, Healthcare and Port Services 249 Study Note 5 : Methods of Costing 5.1 Job Costing 261
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