Management & Cost Accounting

Unit

Topics

No. of

Lectures

Total=30

I

Introduction: Meaning, Nature and Scope of Management Accounting, Functions Relationship of Management Accounting, Financial Accounting and Cost Accounting

8

II

Cost Accounting: Nature and Scope of Cost Accounting, Cost Concepts and Classifications, Methods and Techniques, Installation of a Costing System; Accounting for Material, Labour and Overheads

7

III

Product Costing: Single Unit Costing-Preparation of Cost Sheet, Process Costing, Contract Costing (Elementary Numerical Problems)

8

IV

Marginal Costing and Absorption Costing, Break-Even Analysis

7