This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. Each chapter covers problems & solutions along with multiple-choice questions (MCQs). The Present Publication is the 8th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CS N.S. Zad, with the following noteworthy features: • [Coverage] of this book includes o [2900+ MCQs] along with Problems & Solutions are covered in each chapter o [Theory & Practical Based MCQs] with the following for complicated terms and mathematical calculations: § Hints § Working Notes § Explanatory Notes o [Fully Solved Questions of Past Exams], including: § Solved Paper – June 2023 | Suggested Answers o Problems & Solutions along with Multiple Choice Questions • [Most Amended & Updated] Covers the latest applicable provisions and amendments as per the Companies Act, 2013 • [Marks Distribution] is provided Chapter-wise from December 2019 onwards The contents of this book are as follows: • Corporate Accounting o Introduction to Financial Accounting o Introduction to Corporate Accounting o Accounting for Issue of Shares o Issue of Right & Bonus Shares o Redemption of Preference Shares o Buy-Back of Shares o Issue & Redemption of Debentures o Underwriting of Shares & Debentures o Accounting for Share-Based Payments (ESOS & ESOP) o Financial Statements Interpretation o Consolidation of Accounts o Corporate Financial Reporting o Cash Flow Statements o Overview of Accounting Standards o National & International Accounting Authorities o Adoption, Convergence & Interpretation of IFRS & Accounting Standards in India • Management Accounting o Overview of Cost o Cost Accounting Records & Cost Audit under the Companies Act, 2013 o Budgetary Control o Ratio Analysis o Fund Flow Statement o Management Reporting o Marginal Costing o Activity-Based Costing (ABC) o Valuation of Goodwill & Shares o Valuation, Principles & Framework o Methods of Valuation

The book is bundled with all the teaching tools like Learning objectives, Summary of the chapter, Key terms, and a large number of questions for practice.

A Textbook of Cost and Management Accounting provides the students with thorough grounding in cost concepts, cost behaviour and methods, and techniques of cost and management accounting with an understanding of the uses and limitations of cost and financial data for managerial operations. The text of the subject matter has been presented in a student-friendly, simple and intelligible manner. Every discussion involving conceptual complexity is immediately illustrated by a numerical example. In addition, the book contains a liberal sprinkling of charts and diagrams so as to make the subject easily understandable and highlight its finer points. The subject matter has been organized on ‘first things first’ basis for its logical presentation that sustains interest. The approach of the book is examination oriented. Thus, a good number of problems and solutions have been included in its chapters. Theoretical and numerical questions have been mostly selected from various examinations. Objective type questions have been given to serve as self test by students. This is an ideal book for self study. New to this edition • All chapters thoroughly revised • Latest information on Cost Accounting Standards (CAS) issued by the Institute of Cost Accountants of India (ICAI) • Chapter on ‘Miscellaneous Topics’ made more contemporary by including some new sub-topics, and thus re-named ‘Advanced Cost Management Techniques’ • Revision and augmentation of practical problems

A comprehensive and authentic Text Book on ADVANCED MANAGEMENT ACCOUNTING (Cost Management) * An authentic, simple and crisp presentation of the subject matter. * Theoretical questions are given at the end of respective chapters in chronological order. * Fully solved problems are given at the end of respective chapters. This will help students in self-preparation. * The Book takes accounts of recent developments on the subject with special emphasis on Responsibility Accounting, Transfer Pricing, Total Quality Management, Activity Based Costing, Life Cycle Costing, Capacity Management, Just in Time, Target Costing etc. * Point-wise presentation of Text portion with bullets to understand and memorise the subject matter. * Examination orientation makes the book more student friendly. * Concepts are explained with number of illustrations and also number of diagrams are given for clear understanding of subject matter. * The language of the Book is simple and treatment of the subject lucid. Both theory and practice are given equal importance. * All topics, illustrations, problems, tables and diagrams are distinctively numbered for easy location. * The Book will also be of interest to Practising Professionals, Business and Government officials for efficient discharge of their functions.