List Of Cost Accounting Standards

List Of Cost Accounting Standards

CAS No.

Title

CAS 1

Classification of Cost

CAS 2

Capacity Determination

CAS 3

Production & Operation Overhead

CAS 4

Cost of Production for Captive Consumption

CAS 5

Average (equalized) Cost of Transportation

CAS 6

Material Cost

CAS 7

Employee Cost

CAS 8

Cost of Utilities

CAS 9

Packing Material Cost

CAS 10

Direct Expenses

CAS 11

Administrative Overheads

CAS 12

Repairs And Maintenance Cost

CAS 13

Cost of Service Cost Centre

CAS 14

Pollution Control Cost

CAS 15

Selling & Distribution Overheads

CAS 16

Depreciation & Amortization

CAS 17

Interest & Finance Charges

CAS 18

Research & Development Cost

CAS 19

Joint Cost

CAS 20

Royalty & Technical Know How

CAS 21

Quality Control

CAS 22

Manufacturing Cost

CAS 23

Overburden Removal Cost

CAS 24

Treatment of Revenue in cost statements

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