Cost and Management Accounting Maa Shakumbhari University Saharanpur BBA 3rd Sem Notes

Unit 1
Cost Accounting Definitions, Features, Objectives, Functions, Scope, Advantages and Limitations	VIEW
Management Accounting, Definitions, Features, Objectives, Functions, Scope, Advantages and Limitations	VIEW
Relationship and differences between Cost accounting, Management accounting and Financial Accounting	VIEW
Differences between Cost accounting, Management accounting and Financial Accounting	VIEW
Cost Concepts, Cost classification	VIEW
Elements of cost	VIEW
Preparation of Cost Sheet and Quotation	VIEW
Material Cost: Direct and Indirect Material Cost	VIEW
Inventory Control Techniques:
Stock Levels	VIEW
EOQ	VIEW
ABC analysis	VIEW
Issue of Materials to Production	VIEW
Pricing Methods:
FIFO	VIEW
LIFO	VIEW
Average Methods	VIEW
Labour cost	VIEW
Direct and Indirect Labour Cost	VIEW
Methods of Payment of Wages including Incentive Plans	VIEW
Halsey and Rowan plans, Tailors Piece Rate Method	VIEW
Overheads: Features, Classification	VIEW
Methods of Allocation and Apportionment of Overheads	VIEW
Primary and Secondary Distributions	VIEW

Unit 2
Marginal Costing, Meaning, Importance, Marginal Cost Equation	VIEW
Difference between Marginal Costing and Absorption Costing	VIEW
Break Even Analysis, Meaning and Importance, Break even chart	VIEW
P/V Ratio	VIEW
Cost Volume Profit Analysis	VIEW
Margin of Safety, Angle of Incidence	VIEW
Problems in Marginal Costing	VIEW
Budgets, Meaning and Importance	VIEW
Budgetary Control	VIEW
Meaning and Importance, Types of Budgets, Practical Problems	VIEW
Flexible Budget	VIEW
Cash Budget	VIEW

Unit 3
Financial Statement Analysis	VIEW
Comparative Income Statements	VIEW
Balance Sheets	VIEW
Common Size Income Statements	VIEW
Balance Sheet analysis	VIEW
Trend Analysis	VIEW
Ratio Analysis, Introduction, Classification	VIEW
Interpretation of Ratios:
Liquidity Ratios	VIEW
Solvency Ratios	VIEW
Proprietary Ratios	VIEW
Profitability Ratios	VIEW
Leverage Ratios	VIEW
Turnover Ratios	VIEW

Unit 4
Cash Flow Statement	VIEW
Introduction, Concept of Cash, Sources of Cash Flow Cash from Operation, Cash from Financing and Cash from Investment	VIEW
Inflow and Out flow of Cash	VIEW
Preparation of Cash Flow Statements with adjustments	VIEW
Management Reporting, Meaning and Definitions of Reports, Objectives and Purpose, Reports to Top Level Management, Reports to Lower-Level Management, Sample Reports	VIEW