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Cost Accounting Standard

The document lists 23 Cost Accounting Standards (CAS) issued by the government along with their effective dates and related guidance notes. It provides the CAS number, title, effective date from which period the standard is applicable. Additional guidance notes are also mentioned for some CAS to provide further clarification. The standards cover areas like classification of costs, capacity determination, production overheads, material and employee costs, utilities, transportation costs etc. The last part of the document lists 4 Cost Auditing Standards issued for audit of cost statements, documentation, objectives of independent cost auditor and their business knowledge.

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Joy Krishna Das
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149 views

Cost Accounting Standard

The document lists 23 Cost Accounting Standards (CAS) issued by the government along with their effective dates and related guidance notes. It provides the CAS number, title, effective date from which period the standard is applicable. Additional guidance notes are also mentioned for some CAS to provide further clarification. The standards cover areas like classification of costs, capacity determination, production overheads, material and employee costs, utilities, transportation costs etc. The last part of the document lists 4 Cost Auditing Standards issued for audit of cost statements, documentation, objectives of independent cost auditor and their business knowledge.

Uploaded by

Joy Krishna Das
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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LIST OF COST ACCOUNTING STANDARDS (CAS) AND GUIDANCE NOTES ISSUED AS ON

DATE
Effective Date
(For the
CAS No. Title period Guidance Note
commencing
from)
CAS 1 (Revised
Classification of Cost 1st April 2015
2015)
CAS 2 (Revised
2015) Capacity Determination 1st April 2016 Guidance Note on Capacity
Determination CAS-2
CAS 2 (Revised Capacity Determination 1st April 2012 (Revised 2015)
2012)
CAS 3 (Revised
Production and Operation
2015) 1st April 2016
Overheads
CAS 3 (Revised 1st April 2012
Overheads
2011)
Revised Guidance Note on
Cost of Production for Captive Cost of Production for
CAS 4 1st April 2010
Consumption Captive Consumption
(CAS-4)
Average (Equalized) Cost of
CAS 5 1st April 2010
Transportation
Guidance Note on Material
CAS 6 Material Cost 1st April 2010
Cost (CAS-6)
Guidance Note on Employee
CAS 7 Employee Cost 1st April 2010
Cost (CAS-7)
Guidance Note on Cost of
CAS 8 Cost of Utilities 1st April 2010
Utilities (CAS-8)
Guidance Note on Packing
CAS 9 Packing Material Cost 1st April 2010
Material Cost (CAS-9)
Guidance Note on Direct
CAS 10 Direct Expenses 1st April 2010
Expenses (CAS-10)
Guidance Note on
CAS 11 Administrative Overheads 1st April 2010 Administrative Overheads
(CAS-11)
Guidance Note on Repairs
CAS 12 Repairs and Maintenance Cost 1st April 2010 and Maintenance Cost
(CAS-12)
CAS 13 Cost of Service Cost Centre 1st April 2011
CAS 14 Pollution Control Cost 1st April 2012
CAS 15 Selling and Distribution Overheads 1st April 2013
CAS 16 Depreciation and Amortisation 1st April 2014
CAS 17 Interest and Financing Charges 1st April 2014
CAS 18 Research and Development Costs 1st April 2014
CAS 19 Joint Costs 1st April 2014
Royalty and Technical Know-How
CAS 20 1st April 2014
Fee
CAS 21 Quality Control 1st April 2014
CAS 22 Manufacturing Cost 1st April 2015
CAS 23 Overburden Removal Cost 1st April 2017
Treatment of Revenue in Cost
CAS 24 1st April 2017
Statements
Guidance Note on Treatment
of Costs Relating to
Corporate Social

1 Cost Auditing Standard-101 on Planning an audit of Cost Statements;


2 Cost Auditing Standard-102 on Cost Audit Documentation;
3 Cost Auditing Standard-103 on Overall objectives of the independent cost auditor;
and
4 Cost Auditing Standard-104 on Knowledge of business, its processes and the
business

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