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Home›Explore Exams›NEB +2› Management› Grade 12›Subjects›Accountancy (Management, Grade 12)

GyanMul Prep · NEB +2 · Management · Grade 12

Accountancy (Management, Grade 12)

Everything on these tabs is Accountancy (Management, Grade 12) only, within NEB +2 Management · Grade 12.

Management · Grade 12 subjects

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Chapters›Cost Reconciliation Statement

12

Chapter 12 of 14 · Accountancy (Management, Grade 12)

Cost Reconciliation Statement

6 topics
Board exam — marks not published
15 solved questions

Why the profit in the cost books and the profit in the financial books disagree, and the statement that reconciles them item by item.

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Topics

What the syllabus defines for this chapter

1Meaning and need of reconciliation
2Causes of difference: items shown only in financial accounts
3Causes of difference: items shown only in cost accounts
4Over- and under-absorption of overheads
5Different bases of stock valuation
6Preparation of a cost reconciliation statement

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