BBA - Management Accounting

BBA

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BBA - Management Accounting SYLLABUS

Course Code: BBA402

Course Title: Management Accounting (4 Credits)

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Course Contents

Units

Syllabus

1

Introduction to Management Accounting:  Meaning, Features, Scope, Importance, Functions, Differences between Financial accounting, Cost accounting and Management accounting

2

Budgetary Control: Meaning, Characteristics, Objectives, Steps, Advantages, Limitations, Types of budgets

3

Standard Costing: Meaning, Advantages, Limitations, Preliminaries, Steps in setting up of standard costs, Differences between Budgetary control and standard costing, Estimated cost

4

Variance Analysis: Meaning, Favourable and Unfavourable variances, Controllable and uncontrollable variances, Uses of variances,  Analysis of variances, Types of variances

5

Marginal Costing: Meaning, Features, Advantages, Limitations, Absorption costing

6

Cost – Volume – Profit Analysis: Contribution, Break even analysis, Profit Volume Ratio, Margin of safety

7

Analysis and Interpretation of Financial Statements: Meaning, Steps, Objectives, Types of Analysis, Comparative financial statement, Common size financial statement, Trend Analysis

8

Ratio Analysis: Meaning, Advantages, Limitations, Classifications of ratios

9

Working Capital Management: Meaning of working capital, Kinds of working capital, Sources of working capital, Objectives of working capital management, Determinants of working capital requirement, Estimation of working capital requirement

10

Fund Flow Statement: Meaning, Uses, Limitations, Sources and uses of funds

11

Cash Flow Statement: Meaning, Uses, Limitations, Sources and uses of cash

12

Capital Budgeting: Meaning, Principles of capital, budgeting, Methods of evaluating, Capital Rationing.

13

Management of Profits/Dividend Policy: Meaning of dividend policy, Types of dividend policy, Factors influencing dividend policy, Forms of dividend, Dividend models

14

Overview of latest developments in Accounting: Transfer Pricing, Responsibility, accounting, Inflation accounting, Divisional performance analysis, Human Resources Accounting


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