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Cost Accounting Standards

CAS -  PREFACE  : COST ACCOUNTING STANDARD BOARD
CAS - 01 : Classification of cost
CAS - 01 : CLASSIFICATION OF COST - (REVISED 2015)
CAS - 02 : CAPACITY DETERMINATION - (REVISED 2012)
CAS - 03 : OVERHEADS (Revised 2011)]
CAS - 04  : Cost of Production for Captive Consumption
CAS - 04 - G Note : GUIDANCE NOTE ON COST ACCOUNTING STANDARD ON COST OF PRODUCTION FOR CAPTIVE CONSUMPTION (CAS-4) - (Revised)
CAS - 05  : Determination of average (Equalized) cost of Transportation
CAS - 06 : Material Cost
CAS - 06 - G Note : GUIDANCE NOTE ON COST ACCOUNTING STANDARD ON MATERIAL COST (CAS-6)
CAS - 07 : Employee Cost
CAS - 07 - G Note : GUIDANCE NOTE ON COST ACCOUNTING STANDARD ON EMPLOYEE COST (CAS-7)
CAS - 08  : Cost of Utilities
CAS - 08 - G Note : Guidance Note on Cost Accounting Standard on Cost of Utilities (CAS-8), DATED 11-4-2013
CAS - 09 : Packing Material Cost
CAS - 09 - G Note : GUIDANCE NOTE ON COST ACCOUNTING STANDARD ON PACKING MATERIAL COST (CAS-9)
CAS - 10 : Direct Expenses
CAS - 11 : Administrative Overheads
CAS - 11 - G Note : Guidance Note on Cost Accounting Standard on Administrative Overheads (CAS-11)
CAS - 12 : Repairs & Maintenance Cost
CAS - 13 : Cost of Service Cost Centre
CAS - 14 : POLLUTION CONTROL COST
CAS - 15  : SELLING AND DISTRIBUTION OVERHEADS
CAS - 16 : Depreciation and amortization
CAS - 17 : Interest and financing charges
CAS - 18 : Research and development costs
CAS - 19 : Joint costs
CAS - 20 : Royalty and technical know-how fee
CAS - 21 : Quality control
CAS - 22 : Manufacturing cost
G Note : GUIDANCE NOTE ON MAINTENANCE OF COST ACCOUNTING RECORDS FOR CONSTRUCTION INDUSTRY INCLUDING REAL ESTATE AND PROPERTY DEVELOPMENT ACTIVITY
G Note : GUIDANCE NOTE ON PERFORMANCE APPRAISAL REPORT (Form-III ) - November, 2012
 
 
 

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