Guide to Cost Accounting Records & Cost Audit Under Companies (Cost Records and Audit) Rules 2014, 2015 by Kunal Banerjee

Guide to Cost Accounting Records & Cost Audit Under Companies (Cost Records and Audit) Rules 2014

A COMPREHENSIVE AND ILLUSTRATIVE GUIDE WITH PRACTICAL EXAMPLES TO COMPANIES (COST RECORDS AND AUDIT) RULES, 2014,COST ACCOUNTING STANDARDS AND COST AUDITING STANDARDS

COVERING

• A comprehensive Clause-wise explanation and interpretation of the Companies (Cost Records and Audit) Rules, 2014 with clarifications issued by the Ministry of Corporate Affairs and the Institute of Cost  Accountants of India.
• Applicability of the provisions of cost accounting records and cost audit for different products/services.
• Explanation of the Cost Accounting Standards in a tabular form showing treatment of various cost elements under individual Standards and GACAP.
• Cost audit report, cost audit programme and step-wise guidance for preparation of cost audit report with practical case study and data. Contains detailed guidance of each element of the cost audit report with formula.
• Appointment procedure of a cost auditor under the revised scheme along with step-wise instruction for filing of Form CRA-2.
• A detailed case study starting from the financial accounts; building up of cost accounting records in a multi-product, multi-unit manufacturing company; preparation of cost audit report and compliance report; and reconciliation statement.
• Chapter on XBRL explains the terminology and structure of costing taxonomy together with guidance for filing of cost audit report in XBRL mode.
• Significant aspects of the Performance Appraisal Report.

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