ICWAI Logo
Home About CASB Chairman Communique CASB Members  Downloads  Suggestion  Institute Website
 
 
Glossary of Terms of CASB
Serial No. Title Download Counter
1.

Glossary of Terms of CASB

240

 
Download Generally Accepted Cost Accounting Principles (GACAP)
Serial No. Title Download Counter
1.

Generally Accepted Cost Accounting Principles (GACAP)

15535

 
 
Download Cost Accounting Standards
Cost Accounting Standards
CAS No Title Objective Download Counter
CAS1 Classification of Cost For preparation of Cost Statements
 
16457
CAS2 Capacity Determination For determination of capacity
 
8248
CAS2
(Revised 2012)
Capacity Determination To bring uniformity and consistency in the principles and methods of determination of capacity with reasonable accuracy.
 
6249
CAS3 Overheads For Collection, Allocation, Apportionment and Absorption of overheads 6377
CAS3
(Revised 2011)
Overheads To bring uniformity and consistency in the principles and methods of determining the Overheads with reasonable accuracy. 8413
CAS4 Cost of Production for Captive Consumption To determine the assessable value of excisable goods used for captive consumption.
 
10863
CAS5 Average (equalized) Cost of Transportation To determine averaged/equalized transportation cost 7026
CAS6 Material Cost To bring uniformity and consistency in the principles and methods of determining the material cost with reasonable accuracy in an economically feasible manner. 8759
CAS7 Employee Cost To bring uniformity and consistency in the principles and methods of determining the Employee cost with reasonable accuracy. 7973
CAS8 Cost of Utilities To bring uniformity and consistency in the principles and methods of determining the Cost of Utilities with reasonable accuracy. 7374
CAS9 Packing Material Cost To bring uniformity and consistency in the principles and methods of determining the Packing Material Cost with reasonable accuracy. 6463
CAS10 Direct Expenses To bring uniformity and consistency in the principles and methods of determining the Direct Expenses with reasonable accuracy. 6643
CAS11 Administrative Overheads To bring uniformity and consistency in the principles and methods of determining the Administrative Overheads with reasonable accuracy. 7248
CAS12 Repairs And Maintenance Cost To bring uniformity and consistency in the principles and methods of determining the Repairs and Maintenance Cost with reasonable accuracy. 6670
CAS13 Cost of Service Cost Centre To bring uniformity and consistency in the principles and methods of determining the Cost of Service Cost Centre with reasonable accuracy. 7507
CAS14 Pollution Control Cost* To bring uniformity and consistency in the principles and methods of determining the Pollution Control Costs with reasonable accuracy. 10268
CAS15 Selling and Distribution Overheads To bring uniformity and consistency in the principles and methods of determining the Selling and Distribution Overheads with reasonable accuracy. 7985
CAS16 Depreciation and Amortisation To bring uniformity and consistency in the principles and methods of determining the Depreciation and Amortisation with reasonable accuracy. 6582
CAS17 Interest and Financing Charges. To bring uniformity and consistency in the principles ,methods of determining and assigning the Interest and Financing Charges with reasonable accuracy. 6720
CAS18 Research and Development Costs To bring uniformity and consistency in the principles and methods of determining the Research, and Development Costs with reasonable accuracy and presentation of the same. 4622
CAS19 Joint Costs To bring uniformity and consistency in the principles and methods of determining the Joint Costs. 3749
CAS20 Cost Accounting Standard on Royalty and Technical Know-How Fee To bring uniformity and consistency in the principles and methods of determining the amount of Royalty and Technical Know-how Fee with reasonable accuracy. 2725
CAS21 Cost Accounting Standard on Quality Control To bring uniformity, consistency in the principles, methods of determining and assigning Quality Control cost with reasonable accuracy. 2704
CAS22 Cost Accounting Standard on Manufacturing Cost To bring uniformity and consistency in the principles and methods of determining the Manufacturing Cost of excisable goods 3377

 

 
Download Guidance Note on Cost Accounting Standard
Serial No. Title Download Counter
1.

Revised Guidance Note on Cost Accounting Standard on Cost of Production for Captive Consumption (CAS-4)

7466

2.

Guidance Note on Cost Accounting Standard 6 Material Cost (CAS-6)

8254

3.

Guidance Note on Cost Accounting Standard 7 on Employee Cost

4069

4.

Guidance Note on Cost Accounting Standard on Packing Material Cost (CAS-9)

2788

5. Guidance Note on Maintance of Cost Accounting Records for Construction Industry Including Real Estate and Property Development Activity 4138
6.

The Institute releases Guidance Note on Cost Accounting Standard on Administrative Overheads (CAS - 11).

2837

7.

The Institute releases Guidance Note on Cost Accounting Standard on Cost of Utilities (CAS-8).

2853

8.

The Institute releases Guidance Note on Cost Accounting Standard on Direct Expenses (CAS-10) .

2649