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Explain uniform cost manual. What are its various contents?
Uniform cost manual is a document which lays down the general accounting principles, methods and procedures for the ascertainment and control of cost. The circulations of this manual provide the guidelines to the organisation to formulate their system of accounting in such a way that the principles of uniform costing can be uniformly and correctly applied.
Following are the contents of Uniform cost manual:
- Introduction
- Organization
- Cost Accounting System
- Presentation of Information
- Miscellaneous
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