Management Accounting

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Saroj Kumar & Raj Kumar Singh

BBA, KurukshetraUniversity, Third Semester

Syllabus
BBA-204: MANAGEMENT ACCOUNTING
Note: There will be eight questions in all. A candidate is required to attempt five questions including the question no. 1 which is compulsory. Question no. 1 will comprise of six short answer questions. All questions shall carry equal marks.
 
Management Accounting: Meaning, nature, usefulness, functions, scope, conventions, techniques and limitations.
 
Management Accounting vs. Financial Accounting, Ratio Analysis; meaning, types, nature and limitations.
 
Cost Accounting: meaning, uses of cost accounting; various cost concepts; organization of cost accounting department; Classification of Cost, Cost-Sheet and costing methods.
 
Budgets and Budgetary Control: Meaning, nature, kinds, preparation of various types of budgets, advantages and limitations of budgetary control.
 
Marginal Costing: Break-even-analysis and Decision Involving alternate choices.
 
Standard Costing: Types of variances and their implementation.
 
Management Accounting and Control Techniques: Activity based costing, Uniform Costing, Target Costing, Balanced Score Card.
KUK/BBA/3/04
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