Management and Cost Accounting CSJMU NEP BBA Notes

Unit 1 [Book]
Management Accounting: Purpose, Nature		VIEW
Objectives and functions of Management Accounting		VIEW
Focus on decision making		VIEW
Income statement		VIEW
Balance Sheet of a Manufacturer		VIEW
Classification of costs by behavior, Traceability, Controllability, Relevance and Function	VIEW	VIEW
Cost concepts for Service companies		VIEW
Manufacturing Management principles:
TQM		VIEW
JIT		VIEW
Theory of constraints and		VIEW
Continuous improvement		VIEW

Unit 2 [Book]
Manufacturing Accounting			VIEW
Job order Accounting			VIEW
Cost Accounting			VIEW
Flow of manufacturing activities		VIEW	VIEW
Cost Accounting system using perpetual inventory system			VIEW
Job Order Cost accounting			VIEW
Job order cost sheet			VIEW
Adjusting over applied and under applied overhead			VIEW
Multiple overhead application rates	VIEW	VIEW	VIEW
Process cost accounting: Organisation of process operations			VIEW
Equivalent Units of production			VIEW
Process cost summary			VIEW

Unit 3 [Book]
Cost Volume Profit Analysis		VIEW
Identifying Cost behavior		VIEW
Fixed, Variable, Mixed costs		VIEW
Step-wise Costs and their determination	VIEW	VIEW
Break-Even Analysis		VIEW
Sensitivity analysis	VIEW	VIEW
Computing multiproduct Break-Even Analysis		VIEW

Unit 4 [Book]
Budgeting process imperatives for analysis, focus, evaluation	VIEW	VIEW
Employee Motivation	VIEW	VIEW
Employee Communication	VIEW	VIEW
Master Budget components	VIEW	VIEW
Operating Budgets	VIEW	VIEW
Capital expenditure budget	VIEW	VIEW
Financial budget		VIEW
Flexible budgets and Standard costs		VIEW
Computing Labour Overhead		VIEW
Material Overhead		VIEW
Overhead variances		VIEW
Managerial decisions in Addition or Deletion of product		VIEW
Department Make or Buy		VIEW
Sell or Process		VIEW
Selecting sales mix using Relevant costs		VIEW