Syllabus For The Subject MANAGEMENT ACCOUNTING

UNIT - 01

BASIC ACCOUNTING MODEL - ACCOUNTING - DEFINITION - CONCEPTS - CONVENTIONS

AND CLASSIFICATION OF ACCOUNTING FINANCIAL ACCOUNTING - MANAGEMENT

ACCOUNTING - NATURE AND SCOPE - MEANING - DEFINITION - OBJECTIVES - UTILITY

AND LIMITATIONS OF MANAGEMENT ACCOUNTING

UNIT - 02

ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT - DISTINCTION BETWEEN

CAPITAL AND REVENUE ITEMS - BASIC RECORDS - CONSTRUCTION OF FINANCIAL

STATEMENT - ANALYSIS OF FUND FLOW AND CASH FLOW STATEMENT

UNIT - 03

DEPRECIATION ACCOUNTING

UNIT - 04

COST ACCOUNTING - COST ACCOUNTING - ELEMENTS OF COST - PREPARATION OF

COST SHEET

UNIT - 05

JOB COSTING - PROCESS COSTING - PRICING OF MATERIAL ISSUES

UNIT - 06

FIFO - LIFO - SIMPLE AVERAGE - WEIGHTED AVERAGE - BASIC STOCK WITH FIFO AND

LIFO

UNIT - 07

COST VOLUME PROFIT ANALYSIS - MARGINAL COSTING - APPLICATION OF MARGINAL

COSTING - ADVANTAGES AND DISADVANTAGES,

UNIT - 08

PROFIT PLANNING STANDARD COSTING - RELEVANT COST IN DECISION MAKING - COST

VOLUME PROFIT ANALYSIS AND BREAK EVEN ANALYSIS

UNIT - 09

MANAGEMENT ACCOUNTING - MANAGEMENT ACCOUNTING - DEFINITION AND ITS

CONCEPTS AND FEATURES

UNIT - 10

BUDGETS & BUDGETARY CONTROL - FLEXIBLE BUDGETS - CONTROL OF PROGRAMME

EXPENSES PROFIT BUDGETING AND ANALYSIS - ZERO BASE BUDGETING.

UNIT - 11

STANDARD COSTING AND VARIANCE ANALYSIS - HISTORICAL AND COMBINATION COST

SYSTEMS

UNIT - 12

DIFFERENTIAL COST AND DIRECT COSTING - VARIANCE ANALYSIS AND EVALUATION OF

DIVISIONAL PERFORMANCE - DECISIONS INVOLVING ALTERNATIVE CHOICES -

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