This class was created by Brainscape user Vivek Adithya. Visit their profile to learn more about the creator.

Decks in this class (23)

1. Introduction
What is cost audit 1,
Objectives of cost audit 2,
Features of cost audit 3
3  cards
2. History of Cost Audit
1965 1,
1965 2008 2,
2008 3
6  cards
CAS 1 - Classification of cost
Definiton of cost 1,
Definition of cost centre 2,
Types of cost centres 3
7  cards
CAS 2 - Capacity Utilisation
Types of capacity 1
1  cards
CAS 6 - Material Cost
Definition 1,
Principles of measurement 2,
General principle 3
6  cards
CAS 7 - Employee Cost
Definition 1,
Principles of measurement 2,
Treatment of voluntary separation...
8  cards
CAS 10 - Direct Material Cost
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 9 - Packing Material Cost
Definition 1,
Principles of measurement 2,
General principles 3
5  cards
CAS 8 - Cost of utilities
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 3- Production Overheads
Defintion 1,
Classification 2,
Principles of measurement 3
8  cards
CAS 11- Administrative Overheads
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 12- Repairs and Maintenance Cost
Definition 1,
Principles of measurement 2,
Treatment 3
7  cards
CAS 13- Cost of service cost centre
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 14 - Pollution Control Cost
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 15- Selling and Distribution OH
Definition 1,
Principles of measurement 2,
General principle 3
6  cards
CAS 16- Depreciation and Amortization
Definition 1,
Principles of measurement 2,
Assignment 3
5  cards
CAS 17 - Interest and Financing Charges
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 18- R&D cost
Definition 1,
Principles of measurment 2,
Costs to be included 3
7  cards
CAS 19- Joint Cost
Definition 1,
Principles of measurement 2,
General principles 3
6  cards
CAS 20- Royalty Cost
0  cards
Internal Audit
0  cards
Operational Audit
0  cards
Management Audit
0  cards

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Cost Audit

  • Class purpose General learning

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