MANAGERIAL ACCOUNTING HARYANA BBA THIRD SEM

Unit

Topics

Hours

I

Managerial Accounting: Nature, Scope, Functions and Significance. Distinction between Management Accounting and Financial Accounting. Decision Making through Management Accounting.

15

II

Marginal Costing: Nature, Significance and Limitations. CVP Analysis and Break-Even Analysis. Marginal Costing as Decision Making Tool. Distinction between Marginal Costing and Standard Costing.

15

III

Budgeting Process; Performance Budgeting, Zero Base Budgeting, Programme Budgeting and Activity Based Budgeting. Budgetary Control: Nature, Objectives and Significance. Types of Budgets: Operational Budgets, Financial Budgets and Master Budget.

15

IV

Responsibility Accounting and Centres, Management Control Systems, Financial Analysis: Nature and Tools; Ratio Analysis: Meaning and Significance. Decisions through Financial Analysis.

15