SOME PROBLEM IN EMBEDDING IN THE ABOVE POST. SO HERE IS THE LINK
1. CA PCE ADVANCED ACCOUNTING (VOLUME - II) - HANIF MUKHERJEE
https://books.google.co.in/books?id=sHW2gyC_zEAC&pg=PT297&dq=ca+pcc+cost#v=onepage&q=ca%20pcc%20cost&f=false
2. CA PCE ADVANCED ACCOUNTING (VOLUME - I) - HANIF MUKHERJEE
https://books.google.co.in/books?id=yru5oJrKoVUC&pg=PT28&dq=ca+pcc+cost#v=onepage&q=&f=false