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CMA

B Com (Hons) II Year
Cost & Management Accounting

UNIT – I

Introduction: The link between financial Management, Financial Accounting, Cost Accounting and Management accounting.Cost concepts and classification, cost costing, cost accountancy, cost center and cost unit, methods of costing, techniques of costing, classification of costs, elements of costs.

UNIT – II

a)      Materials: material control – Selective control, the ABC technique, stock levels, Stock turnover rate, purchasing materials, centralized and decentralized and decentralized purchasing, purchasing, purchase procedures. Purchase, purchase price, stores routine materials codes stores records, inventory systems, materials purchase, purchase prices, stores – FIFO – LIFO – weighted average – base stock methods – choice of method (simple problems).
b)      Labour: Control of labour costs – time keeping and time booking – idle time – labour turnover – wage payment – methods of remunerating – labour incentive schemes
c)      Overheads:  Allocation and apportionment and machine hour rate

UNIT – III

Methods of Costing: Unit of output costing, job and contract costing and process costing. Process losses and treatment – treatment – treatment of waste and scrap – joint products and by products.

UNIT – IV

a) Management Account Techniques: Importance – Break-even analysis – P/V Ratios – Graphical presentations and problems, advantages and limitations. Make or buy, accept / reject, sales mix, key factor.
b) Financial statement analysis and interpretation: comparative analysis – common size analysis and trend analysis (including problems).

UNIT – V

Ratio Analysis: Meaning, importance and limitations of ratio Analysis – classification of Ratios – leverage or capital structure ratios – coverage ratios – liquidity ratios – Activity or turnover ratios – profitability ratios – Dupont control chart – Inter firm and intra firm comparisons and interpretations (Including problems)

     
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