Management Accounting [BB-405] BBA -4th-IV Sem Sem. Syllabus for DAVV Indore Affiliated Institutions

 DEVI AHILYA VISHWAVIDYALAYA (DAVV), INDORE

BBA (Full-Time) Fourth-4th-IV Semester Curriculum/ Syllabus

  Management Accounting Syllabus

Management Accounting [BB-405] Syllabus /Course contents

Basics of Management Accounting: Meaning and definition of Management Accounting, Evolution of Management Accounting, Nature and Scope of Management Accounting ,Relationship of Management Accounting with Other Branches of Accounting and Other Disciplines of Studies.

Budgetary Control: Meaning of Budget, Budgetary Control and its use as a management tool, Functions of Budgets, Difference between Budgets and Forecasts, Planning Process and Budgetary Process, Stages in Budget Process, Various Types of Budgets, Zero Based Budgeting, Activity Based Budgeting, Fixed and Flexible Budgets, Behavioral Aspects in Budgeting

Standard Costing; Introduction to Standard Costing, Cost Standards and their types, Standard Costing and Budgetary Control, Operation of Standard Costing System, Establishing Standard Costs, Analysis, Interpretation, Presentation and Disposal of variances

Marginal Costing as a Tool for Decision Making; Make or Buy Decision, Change in product Mix, Pricing Decisions, Exploring a New Market, Shut-down Decisions

Text Books:

1. S.P.Jain & K.l. Narang Cost and Management Accounting; Mayur Paperbacks, A-95, Sector 5,

2. M.N. Arora Cost and Management Accounting(Theory and Problems); Himalaya Publishing House,

3. R.S.N Piallai Bhagvathi Management Accounting; S. Chand & Co. Ltd.

4. V.k. Saxena & C.D. Vashist Cost and Management Accounting Sultan Chand & Sons,

5. M/N. Arora : A Text Book of Cost and Management Accounting Vikas Publi. House

Objective: To familiarize and develop an understanding of basic concepts, tools and techniques of management accounting used for business decisions.

Scheme: There shall be 20 marks for internal evaluation and 80 for external paper. Examination paper shall have two sections Section A and Section B. Section A shall have theoretical questions and section B shall have numerical. There shall be five questions in section A and three shall be answered for 48 marks. The section B shall have 4 questions and two to be answered for 32 marks.