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According to Companies Act, 2013 with and Companies (Amendment) Act, 2015 and 2017. The Book Covers in Detail :- Advanced Cost Accounting (In Hindi) for Kumaun University, Nainital (Uttarakhand), B.Com., Semester-IV. Contents :-01. Process Cost Accounting, 02.Operating Casting, 03.Business Budgeting, 04.Budgetary Control, 05.Standard Costing and Cost Variance Analysis.