205: (A) Management
Accounting
Total Marks : 80
Unit-I : Concept of
Management Accounting 20
Meaning, Nature,
scope and functions, Role of management accounting in decision making process,
Management Accounting Vs financial accounting, different tools and techniques
of management accounting, Use of accounting information for management purpose.
Application of computer in Management decision making process.
Unit - II :
Marginal Costing 20
Meaning and
definition of marginal cost and marginal costing, Assumptions of marginal
costing, Cost volume profit analysis, Break Even analysis, managerial
application of marginal costing, advantages and disadvantages of marginal
costing.
Unit-III: Budget and
Budgetary Control 20
Meaning of budget
and budgetary control; Objectives, merits and limitations of budgetary control;
Installation of budgetary control system; Classification of budgets according
to time, function and flexibility; Preparation of budget (flexible budget and
cash budget only);
Unit - IV :
Standard costing and Variance Analysis 20
Meaning of
standard cost, standard costing, Advantages and application of standard
costing, Distinction between standard costing and budgetary control. Variance
Analysis - material, labour and overheads.
Suggested Books:
Principles
of Management Accounting - Anthony, Robert & Recee.
Management
Accounting - R. K. Sharma & S. K. Gupta, Kalyani Publishers, Ludhiana.
Financial
Statement Analysis - S. Sikidar & H. C. Gautam
Management
Accounting - M. Y. Khan & P. K. Jain, Tata McGrow Hill Co.
Advanced
Management Accounting - R. S. Kaplan & A. A. Atkinson.
Management
and Cost Accounting –Shashi K. Gupta & R.K. Sharma, Kalyani Publishers.
Cost
Accounting –Bhabotosh Banerjee –Prentice Hall of India.
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