BBA-201 COST AND MANAGEMENT ACCOUNTING
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BBA-201 COST AND MANAGEMENT ACCOUNTING SOLVED PAPERS AND GUESS
Product Details: BBA-201 COST ANDMANAGEMENT ACCOUNTING
Format: BOOK
Pub. Date: NEW EDITION APPLICABLE FOR Current EXAM
Publisher: MEHTA SOLUTIONS
Edition Description: 2021-22
RATING OF BOOK: EXCELLENT
ABOUT THE BOOK
FROM THE PUBLISHER
If you find yourself getting fed up and frustrated with other JNU University book solutions now mehta solutions brings top solutions for JNU University BBA-201 COST AND MANAGEMENT ACCOUNTING book contains previous year solved papers plus faculty important questions and answers specially for JNU University .questions and answers are specially design specially for JNU University students .
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FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS
COST ANDMANAGEMENT ACCOUNTINGObjective : Todevelop anunderstanding of cost classification, allocation and how the costing
techniques are useful in the process of managerial decision-making.
Module I : Cost Accounting : Introduction, Elements of cost, Material, Purchasing, storing and
pricing of stores issued inventory control.
Module II: Inventory System, Selective Stock Control Systems, Concept and classification
of material losses.
Module III : Labor : Methods of remuneration, incentive plans.
Module IV : Time keeping and Time booking Idle and overtime-concept and treatments;
Various methods of Remuneration; Various Incentive Schemes.
Module V : Definition, Classification, Accounting and Control of overheads; Allocation,
Appointment and Re-apportionment and Absorption of overheads; Determination of overhead
rates; Under and over absorption of overhead.
Module VI : Job costing – Concept and Job Cost Accounts; Contract Costing – Concept,
Contract Account and Determination of Profit or Loss on incomplete contract,
Module VII : Presentation ofContract particulars inthe Balance Sheet : Retention money, Cost
Plus Contract Escalation clauses,
Module VIII : Process costing : concept and Process Accounts with Process Losses and Gains,
Module IX: Process Losses (Normal and Abnormal) and Gains-concepts and Module X :
Accounting Treatment. Equivalent Production, Inter Process Profit, Joint Product, By-Product are excluded.
Module XI: Concepts ofBudget, Budgeting, Budgetary Control; Objectives, advantages and limitations
of budget and Budgetary Control, Planning, Budget Factors; Cast Budget and Flexible Budget.
Module XII : Meaning of Standard Cost and Standard Costing; Advantages and limitations of
Standard Costing; Standard Costing vs. Budgetary Control; Types of standard; Analysis of
Variances –material and labour (excluding mixvariance and yield variance).
Module XIII : Definition of Marginal Cost and Marginal Costing; Assumptions and uses of
Marginal Costing; Differences between Marginal Costing and Absorption Costing; Marginal
Cost equation; Computation of Contribution,
Module XIV : Profit-Volume Ratio, Break Even Point, Margin of Safety, Angle of Incidence;
Decision making with the held of Marginal Costing.
Module XV: Fund flow statement : Meaning, concept and preparation, Comparison between
fund flow and cash flow statement.
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