You have options as follows-
1. If you want Fully Conceptual, depth starts from Zero Book Then I think it is Cost Accounting, B. K. Bhar, Academic publishers, Kolkata. It is really for self-Study.
OR
2. You may opt for P. C. tulsian, TMH. It is good for Both Basic Concepts and Practice
OR
3. Take ICWAI study material Cost and Management Accounting i.e. Now Cost Accounting and Financial Management uder New Syllabus-2012 (Inter). It is for Easy, Basics, short way Study but Practice Examples are not in large number.
Whether you reffer for Option 1 or 2 or 3, Lastly you must have Suppliment exam material like Padhuka, RTP etc.
I think it would be better to opt for Option 1(B. K. Bhar) + Exam suppliment like padhuks & RTP etc