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Download Generally Accepted Cost Accounting Principles (GACAP)

Serial No.

Title

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1.

Generally Accepted Cost Accounting Principles (GACAP)

5341

Download Cost Accounting Standards

Cost Accounting Standards

CAS No

Title

Objective

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CAS1

Classification of Cost

For preparation of Cost Statements

3778

CAS2

Capacity Determination

For determination of capacity

2251

CAS3

Overheads

For Collection, Allocation, Apportionment and Absorption of overheads

1977

CAS3
(Revised 2011)

Overheads

To bring uniformity and consistency in the principles and methods of determining the Overheads with reasonable accuracy.

1517

CAS4

Cost of Production for Captive Consumption

To determine the assessable value of excisable goods used for captive consumption.

2751

CAS5

Average (equalized) Cost of Transportation

To determine averaged/equalized transportation cost

1762

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.

2327

CAS7

Employee Cost

To bring uniformity and consistency in the principles and methods of determining the Employee cost with reasonable accuracy.

2125

CAS8

Cost of Utilities

To bring uniformity and consistency in the principles and methods of determining the Cost of Utilities with reasonable accuracy.

1803

CAS9

Packing Material Cost

To bring uniformity and consistency in the principles and methods of determining the Packing Material Cost with reasonable accuracy.

1644

CAS10

Direct Expenses

To bring uniformity and consistency in the principles and methods of determining the Direct Expenses with reasonable accuracy.

1700

CAS11

Administrative Overheads

To bring uniformity and consistency in the principles and methods of determining the Administrative Overheads with reasonable accuracy.

1780

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.

1753

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.

2212

CAS14

Pollution Control Cost*

To bring uniformity and consistency in the principles and methods of determining the Pollution Control Costs with reasonable accuracy.

2246

*This Standard shall be effective from the period commencing on or after 1st April, 2012.

Download Guidance Note on Cost Accounting Standard

Serial No.

Title

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1.

Guidance Note on Cost Accounting Standard 7 on Employee Cost

95

2.

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

3765

3.

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

1650



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