Cost & Management Accounting

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G. Gomathi, T.M. Hemalatha
ISBN-9789351638315
BBA, Semester – IV, According to Syllabus of ‘Bharathiar University’

Syllabus: Bharathiar University
COST AND MANAGEMENT ACCOUNTING
 
 
Unit-I (Theory Questions Only)
Meaning-Definition-Scope-Objectives-Function-Merits and Demerits of Cost and Management Accounting-distinction between Cost, Management and Financial Accounting - Elements of Cost-Cost Concepts and Costs Classification.
 
Unit-II (Problems and Theory Questions)
Preparation of Cost Sheet-Stores Control- EOQ-Maximum, Minimum, Reordering Levels-Pricing of Materials Issues-FIFO, LIFO, Average Cost, Standard Price-Methods -Labour Cost-Remuneration and Incentives.
 
Unit-III (Problems Only)
Financial Statement Analysis - Preparation of Comparative and Common Size Statements -Analysis and Interpretation. Ratio Analysis - Classification of Ratios-Liquidity, Profitability, Solvency – Inter Firm Comparison.
 
Unit-IV (Problems Only)
Fund Flow Analysis - Cash Flow Analysis (Problems Only)
 
Unit-V (Problems and Theory Questions)
Standard Costing-Variance Analysis-Material and Labour Variances Marginal Costing-Cost Volume Profit Analysis.
BHU2016/BBA/4/02
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