Dr. Ram Manohar Lohia Avadh University BBA Notes
|| Please SHARE with your FRIENDS/SENIORS/JUNIORS || 1st Semester SUBJECTS 101 Business Organization VIEW 102 Business Mathematics VIEW 103 Principles of Economics VIEW 104 Book Keeping & Basic Accounting VIEW […]
CMA/U1 Topic 1 Nature and Scope of Cost Accounting
Nature Helps in Decision Making: Cost accounting helps in decision making. It provides vital information necessary for decision making. For instance, cost accounting helps in deciding: Whether to make a product […]
CMA/U1 Topic 3 Methods and Techniques of Cost Accounting
Methods to be used for the ascertainment of cost of production differ from industry to industry. It primarily depends on the manufacturing process and also on the methods of measuring […]
CMA/U1 Topic 4 Installation of Costing System
A costing system is an established set of procedures, rules, cost records, etc., for the purpose of achieving specified objective at minimum cost. It forms the basis for future operations. […]
CMA/U2 Topic 1 Accounting for Material
Material costing is the process of determining the costs at which inventory items are recorded into stock, as well as their subsequent valuation in the accounting records. We deal with […]
CMA/U2 Topic 2 Accounting for Labour
Payroll Accounting: It is concerned with the maintenance of records for the amounts due to the employees like salaries, wages, allowances, contributions to provident fund and E.S.I, etc. and the […]
CMA/U2 Topic 3 Accounting for Overheads
Overhead includes all the costs associated with the predicated with the production of goods and services other than direct, direct materials and direct expenses. Hence, overhead costs can be stated […]
CMA/U3 Topic 2 Preparation of Cost Sheet and Statement of Cost
Cost Sheet is a statement which presents detailed information relating to the various stages of cost. It also shows the total cost of the product manufactured during a particular period […]
CMA/U4 Topic 2 Functions of Management Accounting
Managerial accounting involves collecting, analyzing, and reporting information about the operations and finances of a business. These reports are generally directed to the managers of a business, rather than to […]
CMA/U4 Topic 3 Relationship of Management Accounting, Financial Accounting and Cost Accounting
Cost Accounting is a branch of accounting, which has been developed because of the limitations of Financial Accounting from the point of view of management control and internal reporting. Financial […]
CMA/U5 Topic 2 Absorption Costing
Absorption costing is a method for accumulating the costs associated with a production process and apportioning them to individual products. This type of costing is required by the accounting standards […]
CF/U1 Topic 1 History of Computing
The computer was born not for entertainment or email but out of a need to solve a serious number-crunching crisis. By 1880, the U.S. population had grown so large that […]
CF/U1 Topic 2 Characteristics of Computers
Speed Speed means the duration computer system requires in fulfilling a task or completing an activity. It is well-known that computers need very little time than humans in completing a […]
CF/U1 Topic 3 Limitations of Computers
Limitations are the drawbacks of the computer system in which humans outperform them. Lack of common-sense This is one of the major limitations of computer systems. No matter how efficient, […]
CF/U1 Topic 4 Basic Computer Organization
CPU OPERATION The fundamental operation of most CPUs To execute a sequence of stored instructions called a program. The program is represented by a series of numbers that are kept […]
CF/U1 Topic 5 Generations of Computers
A computer is an electronic device that manipulates information or data. It has the ability to store, retrieve, and process data. Nowadays, a computer can be used to type documents, […]
