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Cost & Management Accounting

BI 1178

New

According to New Revised Syllabus w.e.f. 2009 Nagpur, Maharashtra (INDIA)


Text Book of Cost & Management Accounting

SY BCA (Nagpur)

Author : Kishor Jagtap

Book ID : 1178

More details

Rs.135

Rs.150

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Contents

1. Cost Accounting

1.1 Introduction

1.2 The concept of cost accounting

1.3 The functions and scope of cost accounting

1.4 Objectives of cost accounting

1.5 Distinction between financial accounting and cost accounting

1.6 Elements of cost

Illustration

2. Methods of Costing

2.1 Introduction

2.2 Definition

2.3 Need for various methods

2.4 Methods of costing

Problems on contract costing

Problems on process costing

Problems on inter-process profit

Problems joint-product and by-product

3. Management Accounting

A. Management Accounting

3.1 Meaning of management accounting

3.2 Definitions

3.3 The scope of management accounting

3.4 Functions of management accounting

3.5 Importance of management accounting

3.6 Objectives of management accounting

3.7 Principal systems and techniques

3.8 Advantages of management accounting

3.9 Limitations of management accounting

3.10 Distinction between cost accounting and management accounting

3.11 Distinction between financial accounting and management accounting

B. Ratio Analysis

3.12 Meaning

3.13 Objectives

3.14 Nature of ratio analysis

3.15 Advantages

3.16 Interpretation of ratios

3.17 Uses of accounting ratios

3.18 Limitations of ratio analysis

3.19 Classification of ratio

Illustration

C. Break-Even Anaysis

3.20 Introduction

3.21 Meaning

3.22 Definition

3.23 Assumptions

3.24 Uses

3.25 Limitations

3.26 Contribution

3.27 Marginal cost equation

3.28 Profit / volume ratio

3.29 Break-even-point (B.E. Point)

3.30 Margin of safety

3.31 Break-even chart

3.32 Assumptions

3.33 Angle of incidence

Illustration

4. Fund Flow Statement

A. Fund flow statement

4.1 Meaning of management accounting

4.2 Meaning of fund

4.3 Meaning of flow of fund

4.4 Meaning of fund flow statement

4.5 Importance of fund flow statement

4.6 Advantages of funds flow statement

4.7 Limitations of fund flow statement

4.8 Proforma of a funds flow statement

4.9 Preparation of funds flow statement

Illustration

B. Budget and Budgetary Control

4.10 Meaning of ‘Budget’

4.11 Budget characteristics

4.12 Meaning of ‘Budgetary Control’

4.13 Objectives of budgetary control

4.14 Advantages of budgetary control

4.15 Limitations of budgetary control

4.16 Essential conditions for budgetary control

4.17 Types of budgets

Illustration

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