Accounting for Management | MBA 1st Sem | Andhra University

Accounting for Management Book for MBA 1st Semester Andhra University
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Buy Latest Accounting for Management Book for Mba 1st Semester in English language specially designed for AU ( Andhra University , Andhra Pradesh) By Thakur publication.

AUTHORS- Priyanka Singh & Raj Kumar Singh

MBA, First Semester,  Andhra University
Syllabus
                                                                                CP 102: ACCOUNTING FOR MANAGEMENT
 
Unit-I: Accounting for Management – Nature and Scope – Management Process and Accounting – Financial Accounting versus Cost Accounting versus Accounting for Management – Role of Account in Modern Organization.
 
Unit-II: Financial Accounting System – Generally Accepted Accounting Principles and Accounting Standards Governing Financial Statements – Contents of Profit and Loss Account – Balance Sheet (Theory only).
 
Unit-III: Elements of Cost – Cost Sheet Preparation – Absorption versus Marginal Costing – Cost – Volume – Profit Analysis – Cost Behavior – Breakeven Analysis – Contribution Approach – Profit Planning.
 
Unit-IV: Cost Concepts for Decision-Making – Decision-Making Process – Decision Situations – Sales Volume Decisions – Pricing and Special Order Pricing – Make/Buy Decisions – Product Decisions decision making – Addition, Deletion and Alteration of Mix – Plant Shutdown Decision.
 
Unit-V: Budgeting – Types of Budgets – Financial versus Operation Budgets – Short-Term versus Long-Term Budgets – Preparation of Sales Budgets – Purchase Budgets – Expenditure Budgets for Material, Labor and Overheads – Construction of Cash Budget – Flexible Budget – Master Budget – Management Control and Budgeting – Performance Budgeting and Zero Based Budgeting.
 
(Case Study is Compulsory in All Units)
AU2021/MBA/1/02
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