Management and Cost Accounting CSJMU BBA 2nd Semester 2025-26 Notes

Unit 1 [Book]
Management Accounting, Purpose, Nature	VIEW
Objectives and Functions of Management Accounting	VIEW
Management Accounting 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
Cost concepts for Service Companies	VIEW
Manufacturing Management Principles:
Total Quality Management	VIEW
Just-in-Time	VIEW
Theory of Constraints	VIEW
Continuous Improvement	VIEW
Activity-Based Costing (ABC) and its applications in Service and Manufacturing Industries	VIEW

Unit 2 [Book]
Manufacturing Accounting	VIEW
Cost Accounting	VIEW
Flow of Manufacturing Activities	VIEW
Cost Accounting System using Perpetual Inventory System	VIEW
Job Order Cost Accounting	VIEW
Job order Cost Sheet	VIEW
Adjusting Over–applied Overhead	VIEW
Adjusting Under–applied Overhead	VIEW
Multiple overhead Application Rates	VIEW
Process cost Accounting	VIEW
Organization of Process Operations	VIEW
Equivalent Units of Production	VIEW
Process Cost Summary	VIEW
Use of ERP in Manufacturing Operations	VIEW
Use of Digital Cost Tracking Systems in Manufacturing Operations	VIEW

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

Unit 4 [Book]
Budgeting Process Imperatives for Analysis, Focus, Evaluation, Employee Motivation, Employee Communication	VIEW
Master Budget Components	VIEW
Operating Budgets	VIEW
Capital expenditure Budget	VIEW
Financial Budget	VIEW
Flexible Budgets	VIEW
Standard Costs	VIEW
Computing Labour Overhead, Material Overhead, Overhead Variances	VIEW
Managerial decisions in Addition or Deletion of Product/ Department	VIEW
Make or Buy	VIEW
Sell or Process	VIEW
Selecting Sales mix using Relevant costs	VIEW
Zero-based budgeting (ZBB)	VIEW
Use of Zero-based budgeting (ZBB) in Modern Organizations	VIEW
Use of Rolling Budgets in Modern Organizations	VIEW