UNIT-I
Meaning and objects of accounting,
accounting concepts and conventions, accounting equations, rules
of Journalizing; Cash-book, Ledger posting, preparation of trial balance,
UNIT-II
Trading and profit and loss account
and balance sheet with adjustments relating to closing stock ,outstanding
expenses, prepaid expenses , accrued income depreciation, bad debts, provision
for bad debts,provision for discount on debtors and creditors .
UNIT-III
Inventory pricing , FIFO and LIFO
methods; Simple problems of funds flow statement, cost volume,profit analysis.
UNIT-IV
Standard costing, computation of
material and labour variances, budgetary control, preparation of cash budget
and flexible budget.
UNIT-V
Management control and its
characteristics, goals and strategies, structure and control.
Responsibility centers and control
centers: concepts of Responsibility centers, revenue centers,
profit centers and investment centers, transfer pricing, Responsibility
reporting.
BOOKS:
1. Bhattacharya S.K. and Deardan
John “Accounting for Management” PHI
2. Chadwick “The essence of
financial accounting” PHI
3. Chadwick “The essence of
Management accounting” PHI
4. Grewal “Introduction to Book –
keeping”
5. Subhash Sharma “Management
control systems” TMH.
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