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MBA
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BBA
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B Ed
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B Com
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- Veer Bahadur Singh Purvanchal University, Jaunpur
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B A
- B.A. Of U.P. State Universities Common Syllabus NEP
- Veer Bahadur Singh Purvanchal University, Jaunpur
- University of Lucknow
- Chaudhary Charan Singh University, Meerut
- Chhatrapati Shahu Ji Maharaj University, Kanpur
- Dr. Bhimrao Ambedkar University, Agra
- Mahatma Gandhi Kashi Vidyapith, Varanasi
- Deen Dayal Upadhyaya Gorakhpur University
- Prof. Rajendra Singh (Rajju Bhaiya) University, Prayagraj
- Dr. Ram Manohar Lohia Avadh University, Ayodhya
- Mahatma Jyotiba Phule Rohilkhand University, Bareilly
- Madhya Pradesh
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- Bihar
- University of Rajasthan (Jaipur Syllabus as Per NEP2020)
- Haryana NEP-2020
- B Tech
Management Accounting
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BBA, Semester - IIIAccording to the New Syllabus of ‘Dr. Bhimrao Ambedkar University, Agra’Syllabus Management Accounting Unit I (10 lectures)Management Accounting: Nature and scope, Advantages and Limitations, Role of Management accountant. Financial Statements Analysis: Financial statements & their limitations; Concept of Financial Analysis, Tools of Financial Analysis; Comparative Financial Statements, Common Size Financial Statements, Trend Percentages. Unit II (10 lectures)Ratio Analysis: Nature & Interpretation, Classification of Ratios, Profitability Ratios, Turnover Ratios, Financial Ratios, Utility and Limitations of Ratios, DUPONT Control Chart. Fund Flow Statement & Cash Flow Analysis: Concept of Funds Flow Statement, Sources and Uses of Funds, Managerial Uses of Funds Flow Analysis, Construction of Funds Flow Statement, Distribution of Cash from funds, Utility of Cash Flow Statement Unit III (10lectures)Budgets & Budgetary Control: Concept of budgets and Budgetary Control, Advantages and limitations, Establishing a system of budgetary control, Preparation of different Budgets, Fixed and Flexible Budgeting, Performance Budgeting and Zero Based Budgeting, Concept of Responsibility Accounting – Types of Responsibility Centers. Standard Costing and Variance Analysis: Meaning of standard cost, Relevance of standard Cost for variance analysis, significance of variance analysis, computation of material, labour variance. Unit IV (10 lectures)Marginal Costing and Profit Planning: Marginal Costing differentiated from absorption costing, Direct Costing, Differential Costing, Key factor, Break-Even analysis, Margin of Safety, Cost Volume-Profit Relationship, Advantages, Limitations and Applications of Marginal Costing. Decisions Involving alternative Choices: Concept of Relevant Costs, Steps in Decision- Making, Decisions regarding Determination of Sales Mix, Exploring new Markets, Discontinuance of a Product Line, Make or Buy, Equipment Replacement, Status Quo, Expand or Contract and Shut-down or Continue.
BRA2018/BBA/03/3
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