Book excerpt: Year after year, this book has immensely helped students in their comprehension of the subject and scoring good marks in examinations. It has been written speci?cally for the prescribed syllabus of Cost Accounting Paper of BCom (Hons), Semester IV, of University of Delhi, School of Open Learning and other central universities. Its basic features are the same as the mother book Cos t Accounting: Principles and Practice, which is a UGC-recommended text for the last many years. The book is bundled with all the teaching tools like learning objectives, summary of the chapter, key terms, and a large number of questions for practice. The fourth edition is the updated version of the book and is as per the latest CBCS syllabus.