304 - Cost and Management Accounting [Unit Analysis] [BBA III, Rajasthan University]
COST AND MANAGEMENT ACCOUNTING
TYPE: PRACTICAL + THEORY SUBJECT
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UNIT 1
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | INTRODUCTION | (1) MEANING (2) DEFINITION (3) SCOPE AND USE OF COST ACCOUNTING (4) ACCOUNTING CENTRE (5) COST CENTRE (6) COST ACCOUNTING AND FINANCIAL ACCOUNTING (7) COST CONCEPTS (8) CLASSIFICATION OF COSTS |
| 2 | ELEMENTS OF COST | (1) MATERIAL, LABOUR AND EXPENSES (2) MEANING OF DIRECT MATERIAL COST (3) PURCHASE AND STORES ROUTINE (4) METHODS OF PRICING MATERIAL ISSUES (5) WASTAGE (6) SCRAP SPOILAGE AND DEFECTIVES (7) INVENTORY CONTROL TECHNIQUES (8) MEANING OF DIRECT LABOUR COST (9) REMUNERATION METHODS (10) LABOUR TURNOVER (11) TREATMENTS OF IDLE ITEM (12) OVERTIME PREMIUM (13) EMPLOYEES WELFARE COSTS AND FRINGE BENEFITS |
UNIT 2
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | OVERHEADS | (1) INTRODUCTION (2) DIRECT EXPENSES (3) STEPS IN ACCOUNTING OF OVERHEADS (4) CLASSIFICATION OF OVERHEADS (5) TECHNIQUES FOR SEPARATION OF FIXED AND VARIABLE COSTS (6) ALLOCATION AND INPROPORTION OF OVERHEADS (7) ABSORPTION OF OVERHEADS (8) METHODS OF OVERHEADS ABSORPTION, OVER ABSORPTION AND UNDER ABSORPTION OF OVERHEADS |
| 2 | COSTING METHODS | (1) OUTPUT COSTING |
UNIT 3
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | MANAGEMENT ACCOUNTING | (1) MEANING (2) NATURE (3) SCOPE (4) TOOLS AND TECHNIQUES (5) FUNCTIONS OF MANAGEMENT ACCOUNTANT (6) INSTALLATION OF MANAGEMENT ACCOUNTING SYSTEM (7) LIMITATIONS OF MANAGEMENT ACCOUNTING |
| 2 | APPLICATION OF MARGINAL COSTING IN DECISION MAKING | (1) FIXATION OF SELLING PRICE (2) MAKE OR BUY DECISION (3) DROPPING A LINE OR PRODUCT (4) RETAIN OR REPLACE (5) OWN OR LEASE (6) SELLING IN FOREIGN MARKET |
UNIT 4
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | COST CONTROL TECHNIQUES - BUDGETING | (1) INTRODUCTION (2) COMPREHENSSIVE/MASTER BUDGET (3) FIXED AND FLEXIBLE BUDGET (4) CASH BUDGET (5) FUNCTIONAL BUDGETS |
| 2 | COST CONTROL TECHNIQUES - STANDARD COSTING | (1) INTRODUCTION (2) COST VARIANCE ANALYSIS - MATERIAL VARIANCE AND LABOUR VARIANCE |
UNIT 5
| x | CHAPTER | TOPICS |
|---|---|---|
| 1 | RESPONSIBILITY ACCOUNTING | |
| 2 | ACTIVITY BASED COSTING |
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