Download Cost Accounting Standards

Cost Accounting Standards

CAS No Title Objective
CAS-1 * Classification of Cost For preparation of Cost Statements
(Revised  
2015)
CAS2*** Capacity Determination To bring uniformity and consistency in the principles and
(Revised methods of determination of capacity with reasonable
2015) accuracy.
CAS2** Capacity Determination To bring uniformity and consistency in the principles and
methods of determination of capacity with reasonable
accuracy.
 
CAS3 *** Production and Operation Overheads To bring uniformity and consistency in the principles and
(Revised methods of determining the Production or Operation
2015) Overheads with reasonable accuracy.
CAS3** Overheads To bring uniformity and consistency in the principles and
methods of determining the Overheads with reasonable
accuracy.
CAS4 Cost of Production for Captive To determine the assessable value of excisable goods used
Consumption for captive consumption.
 
CAS-4 Cost Accounting Standard on Cost of To determine cost of production or acquisition or supply of
(Revised Production / Acquisition / Supply of goods or provision of services or both.
2018)# Goods / Provision of Services  

CAS5** Average (equalized) Cost of To determine averaged/equalized transportation cost

Transportation
CAS6**** Material Cost To bring uniformity and consistency in the principles and
(Limited methods of determining the material cost with reasonable
Revision accuracy in an economically feasible manner.
2017)
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.
CAS7**** Employee Cost To bring uniformity and consistency in the principles and
(Limited methods of determining the Employee cost with reasonable
Revision accuracy.
2017)
CAS7** Employee Cost To bring uniformity and consistency in the principles and
methods of determining the Employee cost with reasonable
accuracy.
CAS8**** Cost of Utilities To bring uniformity and consistency in the principles and
(Limited methods of determining the Cost of Utilities with reasonable
Revision accuracy.
2017)
CAS8** Cost of Utilities To bring uniformity and consistency in the principles and
methods of determining the Cost of Utilities with reasonable
accuracy.
CAS9**** Packing Material Cost To bring uniformity and consistency in the principles and
(Limited methods of determining the Packing Material Cost with
Revision reasonable accuracy.
2017)
CAS9** Packing Material Cost To bring uniformity and consistency in the principles and
methods of determining the Packing Material Cost with
reasonable accuracy.
CAS10**** Direct Expenses To bring uniformity and consistency in the principles and
(Limited methods of determining the Direct Expenses with
Revision reasonable accuracy.
2017)
CAS10** Direct Expenses To bring uniformity and consistency in the principles and
methods of determining the Direct Expenses with
reasonable accuracy.
CAS11**** Administrative Overheads To bring uniformity and consistency in the principles and
(Limited methods of determining the Administrative Overheads with
Revision reasonable accuracy.
2017)
CAS11** Administrative Overheads To bring uniformity and consistency in the principles and
methods of determining the Administrative Overheads with
reasonable accuracy.
CAS12**** Repairs And Maintenance Cost To bring uniformity and consistency in the principles and
(Limited methods of determining the Repairs and Maintenance Cost
Revision with reasonable accuracy.
2017)
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.
CAS13**** Cost of Service Cost Centre To bring uniformity and consistency in the principles and
(Limited methods of determining the Cost of Service Cost Centre with
Revision reasonable accuracy.
2017)
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.
CAS14**** Pollution Control Cost* To bring uniformity and consistency in the principles and
(Limited methods of determining the Pollution Control Costs with
Revision reasonable accuracy.
2017)
CAS14** Pollution Control Cost* To bring uniformity and consistency in the principles and
methods of determining the Pollution Control Costs with
reasonable accuracy.
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.
CAS16**** Depreciation and Amortisation To bring uniformity and consistency in the principles and
(Limited methods of determining the Depreciation and Amortisation
Revision with reasonable accuracy.
2017)
CAS16** Depreciation and Amortisation To bring uniformity and consistency in the principles and
methods of determining the Depreciation and Amortisation
with reasonable accuracy.
CAS17**** Interest and Financing Charges. To bring uniformity and consistency in the principles
(Limited ,methods of determining and assigning the Interest and
Revision Financing Charges with reasonable accuracy.
2017)
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.
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.
CAS19** Joint Costs To bring uniformity and consistency in the principles and
methods of determining the Joint Costs.
CAS20**** Royalty and Technical Know-How To bring uniformity and consistency in the principles and
(Limited Fee methods of determining the amount of Royalty and
Revision Technical Know-how Fee with reasonable accuracy.
2017)
CAS20** Royalty and Technical Know-How To bring uniformity and consistency in the principles and
Fee methods of determining the amount of Royalty and
Technical Know-how Fee with reasonable accuracy.
CAS21**** Quality Control To bring uniformity, consistency in the principles, methods of
(Limited determining and assigning Quality Control cost with
Revision reasonable accuracy.
2017)
CAS21** Quality Control To bring uniformity, consistency in the principles, methods of
determining and assigning Quality Control cost with
reasonable accuracy.
CAS22**** Manufacturing Cost To bring uniformity and consistency in the principles and
(Limited methods of determining the Manufacturing Cost of excisable
Revision goods
2017)
CAS22 Manufacturing Cost To bring uniformity and consistency in the principles and
methods of determining the Manufacturing Cost of excisable
goods
CAS23**** Overburden Removal Cost To bring uniformity, consistency in the principles, methods of
(Limited determining and assigning Overburden Removal Cost with
Revision reasonable accuracy.
2017)
CAS23 Overburden Removal Cost To bring uniformity, consistency in the principles, methods of
determining and assigning Overburden Removal Cost with
reasonable accuracy.
CAS24**** Treatment of Revenue in Cost To bring uniformity and consistency in the principles and
(Limited Statements methods for treatment of revenue in cost statements with
Revision reasonable accuracy.
2017)
CAS24 Treatment of Revenue in Cost To bring uniformity and consistency in the principles and
Statements methods for treatment of revenue in cost statements with
reasonable accuracy.