Section 29(b) in The Bihar Civil Service (Executive Branch) and the Bihar Junior Civil Service (Recruitment) Rules, 1951
(b)Cost Accounts. - The main principles of cost accounting.The treatment and control of stocks, material, labour, direct and indirect expenses and on cyst. Contract cost accounts, process cost accounts, single costing, standard costing, multiple costing and operating costing; Double Entry Cost Accounting; reconciliation of cost accounts with financial accounts.
