Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
3rd Year
Course No: B. Com. 303: MANAGEMENT
ACCOUNTING
Total Marks: 90
Objectives: The course provides the
learners an understanding of the application of accounting techniques for
management.
Block I: Management Accounting: 18
Meaning;
nature, scope, and functions of Management Accounting in decision making; Tools
and Techniques of Management Accounting
Block II: Funds Flow Statements: 18
As
per Indian Accounting Standard 3, Cash Flow Statement
Block III: Absorption and Marginal Costing: 18
Marginal
& differential costing as a tool for decision making; making or buy; change
of product mix; Pricing; Break-even analysis; Exploring new markets; Shutdown
decisions.
Block IV: Budgeting for Profit Planning and
Control: 18
Meaning
of budget and budgetary control; Objectives; Types of budgets; Fixed and
flexible budgeting, Functional budgeting; Control Ratios; Zero base budgeting;
Responsibility accounting; Performance budgeting.
Block V: Standard Costing and Variance
Analysis: 18
Meaning
of standard cost and standard costing; Advantages and application; Variance
analysis – material; Labour and overhead (two-way analysis); Variances
Suggested Readings:
1. Arora
M. N.: Cost Accounting; Principles and Practices; Vikas; New Delhi.
2. Jain
S. P. & Narang K. L.: Cost Accounting; Kalyani; New Delhi.
3. Anthony;
Robert & Reece; Et AI: Principles of Management Accounting; Richard Irwin
Inc.
4. Horngren;
Charles; Forest and Datar Et AI: Cost Accounting; A Managerial Emphasis;
Prentice Hall; New Delhi.
5. Debarshi
Bhattacharya: Management Accounting; Pearson Education.
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