Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
3rd Year
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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