For ca, cs, icwa, mba, bba, cfa and unified syllabus of ugc for b.Com. And m.Com. Has been taken into consideration. A large number of new problems set in latest examinations have been included. Almost all chapters have been revised, updated and re-arranged. About the author b.A.,b.Com(birmingham),bar-at-law,retired professor of commerce and director of correspondence courses, university of delhi table of contents introduction materials labour direct expenses or chargeable expenses overheads single or output or unit costing unit costing job, batch and contract costing process costing joint product and by - product costing activity based costing operating costing cost control accounting integrated or integral accounts reconcilliation of cost and financial accounting cost audit and cost accounting rules uniform costing and interfirm comparision cost control, cost reduction, control system marginal costing, cost- profit analysis standard costing and variance analysis budgetary control