The Chartered Accountant Student Vol. 29 No. 04 September 2025
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The Institute of Chartered Accountants of India
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Service costing is important for Chartered Accountancy students (C.A) as it equips them with the knowledge and skills to analyze, control, and determine the cost of services in sectors such as transport, healthcare, hospitality, education, power supply, toll, insurance and IT, which form a significant part of today’s economy.