Transcription of STUDY NOTE 1 - CGA
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STUDY NOTE 1 - CGA
MANAGEMENT accounting STUDY Material Prepared By INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA for Junior Accounts Officer(Civil) Examination Conducted By CONTROLLER GENERAL OF ACCOUNTS STUDY MATERIAL PREPARED BY ICWAI FOR (CIVIL) EXAMINATION 1 BASICS OF COST accounting Evolution of Cost accounting , Cost Concepts and Cost Page . No Classification 1 Introduction 1 Evolution of Cost accounting 2 Financial accounting and Cost accounting 3 Management accounting 4 Financial, Cost and Management accounting .
Cost Accounting Record Rules, 1968 for this purpose. Although Cost Audit is not compulsory, but selective for a few nominated industries yet the profession was greatly benefited, and more persons are now interested to join the profession. Today, the extensive use of cost accounting
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