Assam University b.com Hons Syllabus 503 5th sem

MANAGEMENT ACCOUNTING - I  BCMH A 503 (HONOURS PAPER)  Objective: This course aims at developing and understanding of the application ...

MANAGEMENT ACCOUNTING - I 

BCMH A 503 (HONOURS PAPER) 

Objective: This course aims at developing and understanding of the application of various Management Accounting Concepts. 

Full Marks -50 

UNIT 1 

CONCEPTS OF MANAGEMENT ACCOUNTING 10
1.1 Meaning Nature, Object and Scope
1.2 Informational needs of managers and importance of Management Accounting from the point of view of managerial decision making
1.3 Comparison of Management Accounting with Financial & Cost Accounting
1.4 Common methods & Techniques used in Management Accounting

UNIT 2 

STANDARD COSTING 10
2.1 Meaning of Standard cost and Standard Costing
2.2 Standard Costing and Budgetary Control
2.3 Advantages & Disadvantages of Standard Costing

UNIT 3 

VARIANCE ANALYSIS 10
3.1 Material Variances
3.2 Labour Variances
3.3 Overhead Variances

UNIT 4 

BUDGETARY CONTROL 20
4.1 Budgetary Control ; Meaning, Objectives, Importance, Features
4.2 Preparation of different types of Budgets - Fixed and Flexible, Cash, Production, Sales etc.
4.3 Zero-Base Budgeting.

Suggested Readings: 

1. R. K. Sharma & S. K. Gupta; Management Accounting - Principles And practice, Kalyani Publishers
2. Man Mohan & S. N. Goal; Principles of Management Accounting Sahitya Bhavan, Agra.
3. Maheawari, SN ; Principles of Management Accounting, Sultan Chand & Sons.
4. S. Nagaratnam: Management Accounting, (S. Chand & Co.)
5. G. P. Murthy ; Management Accounting, (Himalaya Publishing House)