This book is addressed primarily to : Students of all three Professional Institutes namely- Cost and Management Accountants, Chartered Accountants and Company Secretaries. Members of ICAI- CMA, ICAI and ICSI – Both in Employment and in Practise Corporate Executives Industrial Engineers Energy Auditors This book is divided into nine parts : Application of Cost Accounting Principles to Ascertain Various Cost Elements Application of Cost Accounting Principles to Allocate, Apportion and Absorb Various Cost Elements Importance of Proper Allocation, Apportionment, and Absorption of Various Cost Elements Check List to Build Up Cost Sheets Under Standing Cost Sheets Operating Budgets MIS Reports to Monitor, Control & Reduce Various Cost Elements Inventory Management and Control Check List to Audit Various Cost Elements The contents of the book will indicate to the reader where to look for the topic that is bothering him the most. The needs, priorities and experiences of the various users of the book are not likely to be identical. Some may find chapter on MIS Reports useful whereas some others Check List of Audit more useful. The Formats included in the book are suggestive which are result of author’s industrial experience of more than 30 years. The Users of the book may modify their design and contents to suit their specific requirements. This book will be a welcome addition to the literature in cost and management accounting and auditing and will make significant contribution as a discipline like any branch of management. I am certain that this book will be found useful not only to the both CMAs in Employment and CMAs in practice but also to other professionals like CA/ CS and managers dealing with accounting and costing.

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1910 edition. Excerpt: ... of the City Debt................... 5,112,600.00 Balance, 31 Dec., 1908....................... 2,671,342.10 7,733,942.10 Balance, 31 Dec., 1907...................... 2,573,642.10 Principal of City Debt..................... 5,210,300.00 7,783,942.10 10. Interest Payable to Sinking Funds. Interest on the City Debt................... 495,473.83 Interest on the City Dcbt................... 495,473.33 11. Interest Payable to Registered Bond Holders. Interest on the City Debt................... 505,696.40 Balance. 31 Dec., 1908...................... 31,040.70 536,737.10 Balance, 31 Dec., 1907 30,475.25 Interest on the City Debt................ 506,261.85 536,737.10 12. Interest Payable to Unregistered Bond Holders. Interest on the City Debt.................. 614,636.18 Balance, 31 Dec., 1908...... 62.75119 677,387.37 Balance, 31 Dec. 1901.................. 61,125.05 Interest on the City Debt.................. 616,262.32 Loans Authorized............... Principal of the City Debt...... Interest on the City Debt........ Permanent Loans Auth0rized.... Assessment Loans Authorized... Permanent Loans Assessment Loans Special Revenue Bonds.... Revenue Bonds Issued in Antici-pation ofTaxes................. 10. Interest Payable to Sinking Funds 11. Interest Payable to Registered Bond Holders................ 12. Interest Payable to Unregistered Bond Holders.............. 31 December, 1907. Dr. I Cr. $7,957,000.00 39, s75,042.10 91,600.30 $5,360.000.00 2,597.000.00 20, s01,000.00 10,002,000.00 499,000.00 2,573,042.10 30,475.25 Intervening Transactions. 31 December, 1908. Dr. l Cr, $8,360,000.00 40,148,582.38 93,791.89 $5,762,000.00 2,598,000.00 26,809,000.00 10,051,000.00 017,240.20 2,671,342.10 31,040.70 62.75119 The Sinking Fund. The sinking fund of a.