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In case of materials that suffers loss in weight due to evaporation etc. the issue price of the materials is inflated to cover up the losses.

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The syllabus comprises the following topics and study weightage:
A. Introduction to Cost Accounting
Cost Ascertainment - Elements of Cost
Cost Accounting Standards 40%
Cost Book Keeping

B. Methods of Costing 30%
C. Cost Accounting Techniques 30%


In case of materials that suffers loss in weight due to evaporation etc. the issue price of the materials is inflated to cover up the losses.






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