BBAN301 Cost and Management Accounting

mdu bba

UNIT 1 Introduction [Book Link]
1 Objectives of Cost Accounting VIEW
2 Elements of cost VIEW
3 Cost sheet VIEW
4 Importance of cost accounting VIEW
5 Types of costing VIEW
6 Installation of costing system VIEW
7 Difference between cost accounting and financial accounting VIEW
Material Control
8 Meaning and Objectives of material control VIEW
9 Material purchase procedure VIEW
10 Fixation of inventory levels; EOQ VIEW
11 Minimum level, Maximum level, Danger level VIEW
12 Methods of valuing Material issues VIEW
UNIT 2 [Book Link]
1 Labour cost control and its importance VIEW
2 Methods of time keeping and Time booking VIEW
3 Treatment and control of labor turnover, Idle time, Overtime VIEW
System of wage payment:
5 Time wage system, Piece wage system VIEW
6 Balance or debt Method VIEW
7 Overhead: Classification VIEW
8 Allocation and apportionment of overhead including machine hour rate VIEW
9 Methods of costing: Job, Batch VIEW
10 Contract costing VIEW
11 Process costing fundamental VIEW
12 Process losses & Gains VIEW
  UNIT 3 Management Accounting [Book Link]  
1 Meaning and nature, Scope of Management Accounting VIEW
2 Objectives and Functions of Management Accounting VIEW
3 Marginal costing and profit planning VIEW
4 Responsibility Accounting- Types of responsibility centers VIEW
5 Performance evaluation criteria VIEW
6 Responsibility reporting VIEW
7 Budgeting VIEW
8 Role of budgets and budgeting in organizations VIEW
9 Budgeting Process VIEW
10 Operational and Financial budgeting VIEW
  UNIT 4 [Book Link]  
1 Nature and types of financial statements VIEW
2 Techniques of financial statement analysis VIEW
3 Ration analysis VIEW
4 Fund flow and cash flow analysis VIEW
5 Techniques in performance measurement VIEW
6 Management accounting information for activity and process decisions VIEW
7 Basic capital budgeting techniques VIEW

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  1. Pingback: Maharshi Dayanand University (MDU) BBA Notes – Home | Management

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