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Friday, 10 June 2016

C3 Principles of Cost Accounting

1.For each and every item of cost, cause and effect relationship should be established.
2.Should give factual picture of the profitability of a project.
3.past costs should not be recovered from the future costs.
4.Abnormal cost should not be considered in cost accounting which misleads taking decisions
5.to ensure correctness, cost ledgers and cost control account should be prepared under the principles of double entry

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