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Cost & Management Accounting
G. Gomathi, T.M. HemalathaISBN-9789351638315
₹150.00
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BBA, Semester – IV, According to Syllabus of ‘Bharathiar University’
Syllabus: Bharathiar UniversityCOST 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.
Syllabus: Bharathiar UniversityCOST 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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