FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS

Sales & Distribution Management

Unit I Nature of Accounting Information: Scope and Nature of Accounting, Accounting concepts, Principles & Standards, Accounting Cycle, Journalisation, Subsidiary Books; Ledger Posting, Preparation of Trial Balance, Rectification of Errors. Concept of Capital and Revenue; Expenditure & Income.Fixed Assets and Depreciation Accounting. Preparation of Final Accounts, Manufacturing Account; Trading Account, Profit and Loss Account; Balance Sheet (with adjustments) (14 Hours)

Unit II Cost Accounting: Objectives, Classification of Cost, Preparation of Cost Sheet, Material Cost Accounting, Perpetual Inventory Control, Inventory Valuation, EOQ, ABC Analysis, Setting of Reorder Level, Maximum Level, Minimum Level, Labour Costing, Overhead Cost Allocations, Over and Under Absorption. Job and Contract Costing, Operating Costing, Reconciliation of Financial and Cost Accounting. (14 Hours)

Unit III Performance Evaluation Techniques: Introduction to Budgeting and Budgetary Control; Performance Budgeting; Classification of Budget; Fixed and Flexible Budgets, Zero Based Budgeting, Standard Costing and Variance Analysis; Balanced Scorecard; Responsibility Accounting. (14 Hours)

Unit IV Decision Making Techniques: Marginal Costing, Application of Marginal Costing in Decision Making, Cost Volume Profit Analysis; Profit Planning, Management Accounting for Decision Making and Control; EVA; Introduction to Activity Based Costing, Target Costing, Life Cycle Costing; Uniform Costing.