The article is a guide on cost accounting, covering topics like cost classification, accounting for materials and labor, overhead expenses, and different accounting systems. It also discusses contract costing, joint products, process costing, and various costing methods like variable-margin and absorption costing. The study delves into cost-volume-profit analysis, break-even analysis, relevant costs for decision-making, investment appraisal techniques, budgeting, budgetary control, and standard costing.