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6th Semester Integrated BBA LL.B (Hons) - Cost And Management Accounting - Notes, Question Papers and Syllabus

November 21, 2025 ,

 

Cost And Management Accounting

Cost Accounting – Definitions – Scope – Objectives Of Cost Accounting – Distinction Between Cost And Financial Accounting – Preparation Of Cost Sheets.

Management Accounting – Meaning – Definition – Objectives – Scope – Advantages – Management Accounting As Distinct From Cost Accounting And Financial Accounting.

Material Cost – Purchasing Procedure – Stores Routine – Stores Control – E.O.Q. – Maximum, Minimum, And Recording Levels – Pricing Of Material Issues.

Labour Cost – Classification Of Labour Cost – Methods Of Wage Payment And Incentives.

Definition Of Budget And Budgetary Controls – Principal Budget Factor – Preparation Of Budget – Functional Budget – Master Budget – Operation Of Budgetary Control – Flexible Budget.

Overheads – Classification And Analysis – Allocation And Apportionment – Service Costing.

Marginal Costing – Concept Of Marginal Cost – Preparation Of Marginal Cost Statement – P/V Ratio – Margin Of Safety – Break-Even Analysis – Cost Volume Profit Analysis – Preparation Of Break-Even Charts.

Text Book

Jain & Narang – Cost Accounting

References

  1. Nigam & Sharma – Cost Accounting

  2. Maheshwari – Management Accounting

  3. R.C. Gupta – Principles Of Management Accounting