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

Generally Accepted Cost Accounting Principles (GACAP)

14118

 
 
Download Cost Accounting Standards
Cost Accounting Standards
CAS No Title Objective Download Counter
CAS1 Classification of Cost For preparation of Cost Statements
 
14408
CAS2 Capacity Determination For determination of capacity
 
7396
CAS2
(Revised 2012)
Capacity Determination To bring uniformity and consistency in the principles and methods of determination of capacity with reasonable accuracy.
 
5279
CAS3 Overheads For Collection, Allocation, Apportionment and Absorption of overheads 5751
CAS3
(Revised 2011)
Overheads To bring uniformity and consistency in the principles and methods of determining the Overheads with reasonable accuracy. 7416
CAS4 Cost of Production for Captive Consumption To determine the assessable value of excisable goods used for captive consumption.
 
9594
Annexure to Appendix 1 (CAS-4)   992
CAS5 Average (equalized) Cost of Transportation To determine averaged/equalized transportation cost 6247
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. 7763
CAS7 Employee Cost To bring uniformity and consistency in the principles and methods of determining the Employee cost with reasonable accuracy. 7126
CAS8 Cost of Utilities To bring uniformity and consistency in the principles and methods of determining the Cost of Utilities with reasonable accuracy. 6549
CAS9 Packing Material Cost To bring uniformity and consistency in the principles and methods of determining the Packing Material Cost with reasonable accuracy. 5774
CAS10 Direct Expenses To bring uniformity and consistency in the principles and methods of determining the Direct Expenses with reasonable accuracy. 5925
CAS11 Administrative Overheads To bring uniformity and consistency in the principles and methods of determining the Administrative Overheads with reasonable accuracy. 6498
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. 5996
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. 6795
CAS14 Pollution Control Cost* To bring uniformity and consistency in the principles and methods of determining the Pollution Control Costs with reasonable accuracy. 9385
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. 7010
CAS16 Depreciation and Amortisation To bring uniformity and consistency in the principles and methods of determining the Depreciation and Amortisation with reasonable accuracy. 5440
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. 5600
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. 3489
CAS19 Joint Costs To bring uniformity and consistency in the principles and methods of determining the Joint Costs. 2521
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. 1425
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. 1427
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 1667

 

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)

6724

2.

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

7692

3.

Guidance Note on Cost Accounting Standard 7 on Employee Cost

3654

4.

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

2470

5. Guidance Note on Maintance of Cost Accounting Records for Construction Industry Including Real Estate and Property Development Activity 3563
6.

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

2460

7.

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

2437

8.

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

2241