BBA202 Cost and Management Accounting GGSIPU BBA NEP 2024-25 Notes

Unit 1 [Book]
Meaning, Objectives, and Scope of Management Accounting	VIEW
Distinction between Cost Accounting, Financial Accounting, and Management Accounting	VIEW
Functions of Management Accounting	VIEW
Tools of Management Accounting	VIEW
Cost concepts for Managerial Decision-Making	VIEW
Introduction to Cost Sheet	VIEW
Role of a Management Accountant in Modern Businesses	VIEW

Unit 2 [Book]
Budgeting Planning	VIEW
Budgeting Control	VIEW
Objectives and Types of Budgeting	VIEW
Preparation of Functional Budgets	VIEW
Fixed Budgets	VIEW
Flexible Budgets	VIEW
Zero-based Budgeting	VIEW
Performance Budgeting	VIEW
Rolling Forecasts	VIEW
Strategic Planning Tools	VIEW
Budgetary Control	VIEW
Variance Analysis (Material, Labor, Overheads, Sales)	VIEW
Responsibility Accounting	VIEW
Control Ratios	VIEW

Unit 3 [Book]
Standard costing and its Role in Control	VIEW
Balanced Scorecard (BSC)	VIEW
Responsibility Accounting	VIEW
Performance Reporting	VIEW
Introduction to Activity-Based Costing (ABC)	VIEW
Cost Control vs. cost Reduction	VIEW
Value analysis	VIEW
Value Engineering	VIEW
Decision-support Tools in Management Accounting	VIEW

Unit 4 [Book]
Variable Costing	VIEW
Absorption Costing	VIEW
Marginal Costing: Concept and Managerial Applications	VIEW
Application of Marginal costing in Managerial decision making	VIEW
Cost-Volume-Profit (CVP) analysis	VIEW
Break-Even Point	VIEW
Profit/Volume Ratio	VIEW
Margin of Safety, Angle of Incidence	VIEW
Application of Marginal Costing in:
Make or Buy Decisions	VIEW
Product mix decision	VIEW
Add or Drop a Product/Service	VIEW
Special Pricing Orders	VIEW
Operate or Shut Down Scenarios	VIEW
Use of Excel/Google Sheets for scenario analysis and Decision Modelling	VIEW