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Cource   No.COM-103

Cost and  Management  Accounting

Marks-80

Block-I:  cost accountancy, Activity Based  costing and cost Reduction.

                Unit-I: cost Accountancy: Objectives, Introduction ,Definition of cost, costing and cost Accounting ;nature of cost Accounting,objective of cost accounting, Importance  of cost  Accounting, Evolution   of cost Accounting  system  and  cost concepts.

                Unit-II: Activity  Based  costing: Objectives ,Weaknesses   of  conventional  costing, meaning  of Activity  based costing, Stages and Flow of  costs in  Activity Based  costing, cost  Analysis  under  Activity Based  costing ,Differences  between Activity  Based  costing and conventional  costing, Scope of Activity  Based  costing ,benefits   and Limitations of  Activity Based  costing, Installation  of  Activity  Based costing .

                Unit-III: cost  Reduction: Objectives, Meaning  of cost  Reduction, cost  control  and cost Reduction ,objectives  of cost Reduction ,principles  of cost Reduction and control,  scope and  areas of cost control and cost Reduction, Distinction between  cost control  and cost Reduction  Techniques to control and Reduce costs, Advantages  of  cost  Reduction, Dangers of cost Reduction  Efforts, cost  Reduction-its organization.

Block-2: operating  costing,  process  costing and  reconciliation of cost and  Financial Accounts.

                Unit –I:   Operating  costing: Objectives, concept  of  operating   costing, transport  costing –objectives, composition  of costs ,Ascertainment  of costs, Illustration  1 to  5.

                Unit-II: process  costing: Objectives ,process  costing, Introduction, Applicability of process costing, Essential  characteristics  of process costing ,Distinction between  job costing and  process costing, General  principles of process  costing ; Illustration-I. Normal  process  Loss: Illustration-2,Abnormal process Loss: Illustration-3,Abnormal Gain/Effectiveness  : Illustration-4,Inter –process profit: Illustratin-5. By –product  and its accounting  treatment: illustration-6,joint products  and  their  accounting  treatment ;Illustration-7.

                Unit-III: Reconciliation of cost and  financial Accounts: Objectives, Introduction, objectives  of Reconciliation, Need for Reconciliation, Reasons for disagreement  between cost  Accounts and  financial Accounts, Differing Treatment  of items, Effects of various items  on  profit, procedure of Reconciliation, Illus tration-1 to 5.

Block-3: Analysis and  Interpretation of  Accounts; Study of financial statements ; Techniques of financial statement  analysis.

                Unit-I:  Analysis  and  Interpretation of Account: Objectives, meaning  of  financial  statement analysis, objectives of financial  statement analysis, Interpretation   of financial  statement, practices  interested  in  financial  statement  Analysis.

                Unit-II: Analysis and  Interpretation  of  Accounts: Objectives, meaning of financial statement  Analysis, Interpretation of financial statement, parties  interested  in financial statements, Limitations of financial  statement   Analysis, procedure for  interpretation.

                 Unit-III: Study  of  financial  statement ;Techniques of financial statement Analysis: Objectives, Techniques of  financial  statement  Analysis –Horizontal   Analysis, Vertical  Analysis, trend  Analysis ,Ratio- Analysis, comparative  financial Statements ,and Common-size statements.

Block-4: Analysis and Interpretation  of financial  data ;Ratio  Analysis

                Unit-I: Analysis  and  Interpretation of   financial Data: Objectives ,Meaning ,purpose  and need  for  Ratio Analysis ,Advantages  of ratio Analysis, Limitations  of Ratio Analysis.

                Unit-II: Ratio Analysis: Objectives, Different  modes of  expressing ratios, Balance  sheet  Ratio ,Revenue Ratio, and Composite Ratios.  Functional  or  purpose  classification of Ratio-Liquidity Ratio, Leverage  Ratio, profitability Ratio, activity ratios.

Block-5: Working  capital : concept and  management ; projection  of  working  capital  requirements .

                Unit-i: Working capital –concept  and  management, Objectives ,meaning of  working  capital ,concept of working  capital ,Importance  of  working  capital, factors affecting  the  amount  of Working capital, classification  of working capital, working  capital cycle.

                Unit-II: projection of  working capital requirements ;in  case  of Trading  organization –in case  of  Manufacturing  organization . Objectives, estimating  Working  capital requirements  -manufacturing  concerns ,illustrations.
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