This book has been written specifically for the students of B. Com. (Hons.) of the Utkal University in accordance with its prescribed syllabus. It gives a through grounding in cost concepts, cost behavior and costing methods. Every discussion involving conceptual difficulties is immediately followed by a numerical example. Key Feature: - • Ideal for self-study, making learning a painless exercise. • Examination-oriented approach • Around 260 solved problems and illustrations accompanied by ';working notes' • Theoretical, Practical and Objective Type Questions selected mostly from the past examinations Table of Content: - • Introduction • Accounting for Materials • Accounting for Labour (Employee Cost) • Overhead Cost • Output or Unit Costing (Cost Sheet) • Job Costing • Contract Costing • Process Costing • Marginal (Variable) Costing • Budgeting and Budgetary Control • Standard Costing and Variance Analysis