Tag Archives | Check Points

Auditing Cost Accounting Records (Check Points)

This article throws light upon the top ten check points for auditing cost accounting records. Some of the check points are: 1. Direct Materials, Including Process Materials 2. Finished and Semi-Finished Components 3. Consumable Stores Tools and Spares 4. Wastages, Spoilages, Defectives, Rejection, etc. 5. Salaries and Wages 6. Depreciation 7. Work-in-Progress and Finished Goods […]

Top 14 Check Points for Cost Auditor

This article throws light upon the top fourteen check points for cost auditor. Some of the check points are: 1. Modvat 2. Royalty/Technical Know-How Fee 3. Research and Development Expenses 4. Packing 5. Interest 6. Expenses/Incentive on Export 7. Overheads 8. Conversion Cost 9. Captive Consumption 10. Capital Works Carried out Departmentally 11. Credits for […]

Check Points to be Considered before doing Cost Audit

This article throws light upon the top seven check points to be considered before doing cost audit. Some of the check points are: 1. Reconciliation of Cost and Financial Accounts 2. Pollution Control/Effluent Treatment 3. Utilities 4. Utilities other than the above (e.g., Refrigeration, Humidification, Air-Conditioning Compressed Air, Nitrogen, Brine, Oxygen, etc.) and a few […]

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