Cost Audit – Objectives, Advantages, Areas and Scope of Cost Audit, Cost Audit in India –
Practical – Read the contents of the report of Cost Audit and the annexure to the Cost Audit
Management Audit – Aims and the objectives, Scope of Management Audit.
Reporting to Management – Purpose of reporting – Requisites of a good report, Classifications
of Report, Segment reporting, Applicability of Accounting Standard 17, Objectives, Users of
Segment reporting. Cost Reduction, and Cost Control, Target Costing – its Principles, Balanced
Scorecard as a performance measure – Features, Purpose, Reasons for use of Balanced
1. Cost Accounting: Theory & Practice – Bhabatosh Banerjee 13/e, PHI.
2. A text book of cost and management accounting – Arora M N, 11/e, Vikas.
3. Cost Accounting – Jawaharlal & Seema Srivastava, 4/e, TMH.
4. Accounting & Costing for Management – Sinha P K, Excel Books, 2010
1. Cost Accounting – Khan & Jain, TMH.
2. Principles and Practice of Cost Accounting – Bhattacharyya, 3/e, PHI.
3. Management Accounting – Khan M Y & Jain P K, 6/e, McGraw Hill, 2012.
Dept. of MBA / SJBIT