Chaudhary Charan Singh University, UP, General , Management Accounting Syllabus

Management Accounting Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus
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Unit - 1 Introduction

1.1 Introduction Meaning Nature Scope and Function of management Accounting

1.2 Role of Accounting Management Accounting Vs. Financial Accounting

1.3 Tools and Techniques of Management Accounting

Unit - 2 Budgetory Control

2.1 Budgetary Control Meaning of Budget Budgeting and budgetary control

2.2 Objectives Merits and limitations of budgetary control

2.3 Types of budget Fixed and flexible

2.4 Budget Zero base Budget Performance budgeting Zero based Budget

Unit - 3 Funds flow and cash flow analysis

3.1 Funds flow and Cash flow analysis

3.2 Ratio analysis cash flow and funds flow analysis as per accounting standards

3.3 Cash flow as per accounting standards and Funds flow analysis

3.4 Fund Flow statement as per accounting standard

3.5 Ratio analysis classification and limitations

Unit - 4 Standard costing and analysis of variances

4.1 Standard Costing Meaning and nature Advantages and applications

4.2 Steps in standard costing

4.3 Variance analysismaterial Labour Overhead and sales variances

Unit - 5 Marginal Costing

5.1 Marginal Costing Concept meaning and nature of marginal cost

5.2 Marginal cost as a tool of decisions making

5.3 Marginal costing vs absorption costing

5.4 Breakeven analysis

5.5 Exploring new markets Make or buy decisions and shut down decisions

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