Business Statistics Syllabus For B.Com. IInd Semester of Various Universities of Uttarakhand

Unit I : Indian Statistics : Meaning, About father of Indian Statistics (Prof. Prasanta Chandra Mahalanobis).
Introduction to Statistics : Meaning, Scope, Importance and Limitation, Statistical Investigation- Planning and organization.
Unit II : Statistical units, Methods of Investigation, Census and Sampling. Collection of Data- Primary and Secondary Data, Editing of Data Classification of data, Frequency Distribution and Statistical Series, Tabulation of Data Diagrammatical and Graphical Presentation of Data.
Unit III : Measures of Central Tendency – Mean, Median, Mode, Geometric and Harmonic Mean; Dispersion – Range, Quartile, Percentile, Quartile Deviation.
Unit IV : Mean Deviation, Standard Deviation and its Co-efficient, Coefficient of Variation and Variance, Test of Skewness and Dispersion, Its Importance, Co-efficient of Skewness.
Unit V : Correlation- Meaning, application, types and degree of correlation, Methods- Scatter Diagram, Karl Pearson’s Coefficient of Correlation, Spearman’s Rank Coefficient of Correlation.
Unit VI : Index Number : Meaning, Types and Uses, Methods of constructing Price Index Number, Fixed – Base Method, Chain-Base Method, Base conversion, Base shifting deflating and splicing. Consumer Price Index Number, Fisher’s Ideal Index Number, Reversibility.
Unit VII : Test- Time and Factor; Analysis of Time Series : Meaning, Importance and Components of a Time Series. Decomposition of Time Series : Moving Average Method and Method of Least square.

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वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) Syllabus For B.Com. Ist Semester of Vinoba Bhave University 

SYLLABUS 

Semester-I 

Financial Accounting 

Major Course MJ-01 

Unit 1: (a) Theoretical Framework 

1. Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting information. Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting : cash basis and accrual basis. 2. Financial accounting principles : Concepts and Conventions. 
2. Accounting standards: Concept, benefits and Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)– meaning, need and scope; Process of issuing IFRS. 

Unit 1 : (b) Accounting Process 

1. From recording of a business transaction to preparation of trial balance including adjustments. Application of Generally Accepted Accounting Principles in recording financial transactions and preparing financial statements. 

Unit 2 : Computerized Accounting Systems 

1. Computerized Accounting Systems : Computerized Accounts by using any popular accounting software Creating a Company; Configure and Features settings; 
2. Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry; 3. Generating Reports-Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet; 
3. Cash Flow Statement. 
4. Selecting and shutting a Company; Backup and Restore data of a Company. Unit 3 : Business Income, Accounting for Depreciation and Inventory Valuation System. 1. Business income: Concept of Revenue and Business Income, Measurement of business income; 

relevance of accounting period, continuity doctrine and matching concept in the measurement of business income; Objectives of measurement of Business income. 

2. Revenue recognition: Recognition of expenses and income. Recognition of expenses and income with a reference to AS 9 and Ind AS 18. 
3. The nature of Depreciation. Accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets; change in method of Depreciation and its impact of on measurement of business income. 
4. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems: periodic and perpetual. Methods of computing depreciation: FIFO, LIFO and Weighted Average. Application of Accounting Standard in valuation of Inventory. Impact of inventory valuation on measurement of business income. 

Unit 4 : Financial statements of Sole Proprietorship, Partnership Firms and Not-for-Profit Making Concern 

1. Capital and revenue expenditures and receipts: general introduction only. 2 Preparation of financial statements of non-corporate business entities-Sole. Proprietorship and Partnership firms (both manual and using appropriate software). 
2. Preparation of financial statements of Not-for-Profit Organisations. 

Unit 5 : Accounting for Branch 

1. Concept of Dependent branches; Branch Accounting – debtors system, stock and debtors’ system

branch final account system and wholesale basis system. 

2. Independent branches: concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.

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Corporate Accounting Syllabus For B.Com. (Hons.) IIIrd Semester of Binod Bihari Mahto Koylanchal University Dhanbad

Course Objective : To help the students to acquire the conceptual knowledge of the Corporate Accounting and to learn the techniques of preparing the financial statements.

• Unit 1 : Accounting for Share Capital and Debentures Issue, forfeiture and reissue of forfeited shares : concepts & process of book building. Issue of rights and bonus shares. Buy back of shares. Redemption of preference shares. Issue and Redemption of Debentures.
• Unit 2 : Final Accounts Preparation of Profit and loss account and balance sheet of corporate entities.
• Unit 3 : Valuation of Goodwill and Valuation of Share Concept and Methods of calculation of Valuation of Goodwill and Shares.
• Unit 4 : Amalgamation of Companies Concepts and Accounting treatment as per Accounting Standard : 14 (ICAI), Amalgamation in the nature of Merger and purchase, Internal Reconstruction.
• Unit 5 : Accounts of Holding Companies/Parent Companies Concept of Holding, Pre acquisition and Post Acquisition Profit and Loss, Preparation of consolidated balance sheet with one subsidiary company.
• Unit 6 : Cash Flow Statement Concepts of Funds. Preparation of cash flow statement as per Accounting Standard (AS) : (Revised) (ICAI) : Indirect method only.

Corporate Accounting Book Contents

1. अंशो का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
2. पूर्वाधिकार अंशो का निर्गमन एवं शोधन
3. ऋणपत्रों का निर्गमन एवं संशोधन
4. कम्पनी अन्तिम खाते
5. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
6. कम्पिनयों का पुनर्निर्माण
7. सुत्रधारी कम्पनियों का समेकित (एकीकृत) चिट्टा (ए. एस.-21 सहित)
8. ख्याति का मूल्यांकन
9. अंशो का मूल्यांकन
10. लाभों का निपटारा (लाभांश एवं बोनस अंश)
11. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016)

• वस्तुनिष्ठ प्रश्न

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Salient Features of the revised edition of the Book :

•  Accuracy is one of the important features of the book.
• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The unique salient feature of this revised edition of the book is the inclusion of the chapter Cash Flow Statement revised on the basis of the AS-4 (Revised) as per new syllabus.
• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. Entire book has been modified as per the Companies Act, 2013 (as amended up-to-date).
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and uptodate knowledge of the subject Corporate Accounting without any exertion on his part.

Corporate Accounting Syllabus For B.Com. (Hons.) IIIrd Semester of Binod Bihari Mahto Koylanchal University Dhanbad

Unit 1 : Accounting for Share Capital : Meaning, Needs and Importance of Corporate Accounting, Issue, Forfeiture and Re-issue of shares, Underwriting and lien on shares, Concept of Buyback, Bonus and Right Shares
Unit 2 : Accounting for Debentures : Meaning, Significance and its classification, Different terms of issue of debenture, Methods of Redemption of debenture, Accounting Treatment : Issue of Debenture, Different Modes of Redemption of Debentures with Conversion of Debentures into Shares.
Unit 3 : Final accounts of limited liability companies as per the existing company Act, 2013, Winding up of Companies : Meaning, Definition and its types, Preparation of Statement of Affairs as per format of the Act, Deficiency Account and Liquidator’s Final Statement of Account.
Unit 4 : Accounting for Amalgamation and Internal reconstruction Forms of amalgamation and its motive, Types of Amalgamation, Methods of amalgamation, Internal reconstruction and its accounting treatment, Difference between internal and external reconstruction.
Unit 5 : Consolidation of Accounts as per Companies Act, 2013 : Holding Company, Subsidiary Companies, Associate Companies, Calculation of Pre-acquisition and post acquisition Profit and loss.
Unit 6 : Valuation of Goodwill and Shares : Valuation of Goodwill : Need—Methods : Average Profits Super Profits and Capitalization Methods : Valuation of Shares : Need—Net Assets, Yield and Fair Value Methods (Including problems).

Contents

1. Issue, Forfeiture, Reissue And Buy-Back Of Shares 1
2. Redemption Of Preference Shares
3. Issue And Redemption Of Debentures
4. Financial Statements Of Companies
5. Accounting For Amalgamation Of Companies (As Per As-14)
6. Reconstruction Of Companies
7. Consolidated Balance Sheet Of Holding Companies (With A.S.-21)
8. Liquidation Of Companies (Including Insolvency And Bankruptcy Code, 2016)
9. Valuation Of Goodwill
10. Valuation Of Shares
11. Disposal Of Profits (Dividend And Bonus Shares)

❐ Objective Type Questions

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Salient Features of the revised edition of the Advanced Accounting Book:

• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. An entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly, and scientific that even an ordinary student can acquire real, complete, thorough, and up to date knowledge of the subject of Corporate Accounting without any exertion on his part.
• Accuracy is one of the important features of the book.
• Suggestions for the improvement of the book shall be thankfully acknowledged.

Advanced Accounting Syllabus For B.Com. Part II of Kumaun University, Nainital

Unit-I: Issue, Forfeiture, and Re-issue of Shares, Redemption of Preference shares. Issue and redemption of debentures.

Unit-II: Valuation of Goodwill and shares, Accounting relating to Liquidation of companies.

Unit-III: Accounting for amalgamation of companies as per Accounting Standard No. 14. Accounting for internal reconstruction excluding intercompany holdings. Simple problems with absorption.

Unit-IV: Investment Accounts, Voyage Accounts, Computation of insurance claims for loss of stock, and loss of profit.

Unit-V: Final Accounts relating to Banking companies, and life & General Insurance Companies.

Advanced Accounting Book Contents

1. Issue, Forfeiture, Reissue, and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting for Amalgamation of Companies (As Per AS-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (With A.S.-21)
8. Liquidation of Companies
9. Valuation of Goodwill
10. Valuation of Shares
11. Computation of Managerial Remuneration
12. Disposal of Profits (Dividend and Bonus Shares)
13. Profit or Loss Prior or Post to Incorporation
14. Double Account System Including Electricity Supply Companies
15. Accounts of Banking Companies
16. Accounts of Insurance Companies
17. Underwriting of Shares and Debentures
18. Investment Account
19. Absorption
20. Voyage Accounts
21.  Insurance Claims

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The subject of Business Law assumes great importance in almost all Universities in India. The present book has been written particularly for the students pursuing B.Com. Semester-II course of Lucknow University, Lucknow It is based on the new syllabus.

The present Business Law book has got some special features:

The language used throughout this work is simple and easily understandable. The complicated and complex provisions of Acts have been made simple and clearly understandable. Suitable case laws and examples have been inserted in a quite intelligible manner making the subject more clear to the students. The Questions at the end of each chapter include Long Answer Questions and Short Answer Questions and at the end of the book, Objective Type Questions and have been included as per the new pattern of Examination. The text covers all the answers to such questions. The students shall not be required either to consult any other book or even to make their personal notes if they take help from this book for preparing themselves for their examinations.

The Consumer Protection Act 2019 has been included in the book.

Business Law Syllabus For B.Com. Semester II of Lucknow University

Unit I: The Contract Act, 1872. Meaning, characteristics, and kinds, essentials of a valid contract: offer and acceptance, consideration, contractual capacity, free consent, the legality of objects–void agreements.

Unit II: Contract of Indemnity and Guarantee; contract of Bailment and Pledge; Discharge of contract–modes, breach, remedies; quasi-contract.

Unit III: Contract of Agency, Sales of Goods Act, 1930–Contract of Sale, meaning, the difference between a sale and agreement to sell, Conditions and Warranties, Transfer of ownership in goods including sale by non-agreement, Performance of a contract of sale, Unpaid seller.

Unit IV: The Negotiable Instrument Act, 1881—Definition, features, types of negotiable instruments, promissory note, bill of exchange, cheque, Endorsement and its types, Holder and Holder in due course. Consumer Protection Act, 1986: Objectives and its salient provisions.

Business Law Book Contents

The Indian Contract Act, 1872

1. Definition and Nature of Contract
2. Agreement: Offer and Acceptance
3. Consideration
4. Capacity of Parties to Contract
5. Free Consent
6. Legality of Object and Consideration
7. Expressly Declared Void Agreements
8. Contingent Contracts
9. Quasi Contracts
10. Performance of Contracts
11. Discharge of a Contract
12. Breach of Contract and its Remedies
13. Indemnity and Guarantee
14. Bailment and Pledge
15. Agency
    The Sale of Goods Act, 1930
16. Nature of Contract of Sale of Goods
17. Conditions and Warranties
18. Transfer of Property (Ownership)
19. Performance of Contract of Sale: Delivery of The Goods
20. Unpaid Seller and Auction Sale
    Negotiable Instruments Act, 1881 (As Amended by The Negotiable Instrument (Amendment) Act, 2002)
21. Negotiable Instruments: Definition and Features, Etc
22. Holder and Holder in Due Course
23. Crossing and Dishonour of Cheques
24. Dishonor of Negotiable Instruments
25. Discharge from Liability on Negotiable Instruments
26. The Consumer Protection Act, 2019
    ● Objective Type Questions (With Answer)

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The revised edition of this book has all topics of the new syllabus.

In the book, the authors have attempted to provide comprehensive and balanced coverage of the various accounting concepts including the framework for the preparation and presentation of financial statements. In this revised.

Unit I: Introduction: Shares, Stock, Reserve Capital, and Capital Reserve. Book Building—Meaning, advantages, and process. Sweat equity shares, Surrender of Shares—Distinction between Surrender of Shares and Forfeiture of Shares.

Unit II: Acquisition of business—For a new set of books is opened and for the Existing set of books is continued.

Unit III: Depreciation, Reserves, and Provisions. Depreciation—Meaning, Definitions, Causes, Objectives, and different methods. Accounting of Depreciation under, Fixed Balance Method, and Diminishing Balance Method with changes in Method of Depreciation, Annuity Method, Depreciation Fund Method, and Insurance Policy Method. Reserves and Provisions.

Unit IV: Accounting of Banking Companies—Preparation of P/L A/c and Balance Sheet, Accounting for Rebate on Bill discounted, Interest on Doubtful debts and customer’s accounts.

Unit V: Accounting for Insurance Companies—Preparation of (Annual Accounts) Revenue Accounts, Profit and Loss Accounts, and Balance Sheet.

1. Issue of Shares
2. Redemption of Preference Shares
3. Acquisition of Business
4. Depreciation
5. Provisions and Reserves
6. Accounts of Banking Companies
7. Accounts of Insurance Companies

• Book Building

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• पुस्तक में पाठ्यक्रम के सभी शीर्षकों को सम्मिलित किया गया है।
• शुद्धता अर्थात् त्रुटिविहीनता पुस्तक की एक अति विशिष्ट विशेषता है।
• पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 के अनुसार पूर्णतः नए सिरे से लिखा गया है।

Unit I: Introduction: Shares, Stock, Reserve Capital, and Capital Reserve. Book Building—Meaning, advantages, and process. Sweat equity shares, Surrender of Shares—Distinction between Surrender of Shares and Forfeiture of Shares.

Unit II: Acquisition of business—For a new set of books is opened and for the Existing set of books is continued.

Unit III: Depreciation, Reserves, and Provisions. Depreciation—Meaning, Definitions, Causes, Objectives, and different methods. Accounting of Depreciation under, Fixed Balance Method, and Diminishing Balance Method with changes in Method of Depreciation, Annuity Method, Depreciation Fund Method, and Insurance Policy Method. Reserves and Provisions.

Unit IV: Accounting of Banking Companies—Preparation of P/L A/c and Balance Sheet, Accounting for Rebate on Bill discounted, Interest on Doubtful debts and customer’s accounts.

Unit V: Accounting for Insurance Companies—Preparation of (Annual Accounts) Revenue Accounts, Profit and Loss Accounts, and Balance Sheet.

1. अंशों का निर्गमन
2. पूर्वाधिकार अंशों का शोधन
3. व्यवसाय का क्रय
4. मूल्य ह्रास
5. प्रावधान और संचय
6. बैंकिंग कंपनियों के लेखे
7. बिमा कंपनियों के लेखे

• बुक बिल्डिंग

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कम्पनी अधिनियम, 2013; कम्पनी (संशोधन) अधिनियम, 2015, 2017, 2019 तथा 2020; कम्पनी नियमों, 2014 तथा इन्सौलवैंसी व बैंक्रप्सी संहिता, 2016, Finance Bill 2021 द्वारा कम्पनी अधिनियम में किए गए संशोधनों पर आधारित।

कम्पनी अधिनियम एवं सचिवीय पद्धति Company Law & Secretarial Practice संशोधित संस्करण की अद्वितीय विशेषताएं:

• मई 2016 में राष्ट्रपति द्वारा अनुमोदित, 2016 के द्वारा कम्पनी के समापन में अत्यधिक महत्वपूर्ण परिवर्तन किए गए हैं, अतः पुस्तक के अध्याय कम्पनी का समापन को पूर्णतः नए सिरे से लिखा गया है।
• 1 जून, 2016 को स्थापित कम्पनी लाॅ अधिकरण तथा राष्ट्रीय लाॅ अपीलीय अधिकरण को पुस्तक के इस संस्करण में सम्मिलित किया गया है।
• पुस्तक में एक नए अध्याय अभौतिकरण एवं डिपाॅजिटरी अधिनियम का समावेश किया गया है।

कम्पनी अधिनियम एवं सचिवीय पद्धति Company Law & Secretarial Practice Syllabus For B.Com. Semester VI of Lucknow University 

Unit-I: Characteristics of a company, lifting of the corporate veil; types of companies including one-person company, small company, associate company, dormant company, producer company; association not for profit; illegal association; formation of the company, promoters and their legal position, pre-incorporation contract and provisional contracts; on-line registration of a company. Secretarial Duties and responsibilities of Company Secretary secretarial duties relating to issue and allotment of shares, Calls, forfeiture, Lien, and transfer of shares. Provisions relating to company and Board meetings.

Unit-II: Memorandum of association and its alteration, articles of association and its alteration, doctrines of constructive notice and indoor management, prospectus, shelf prospectus and red herring prospectus, misstatement in the prospectus; issue, allotment, and forfeiture of share, calls on shares; issue of sweat capital; employee stock option; issue of bonus shares; transfer and transmission of shares, buyback; share certificate; Demat system; Secretarial duties relating to meetings, Notice, Agenda, Proxy, Motion, Resolution, Minutes and Reports.

Unit-III: Classification of directors, Director Identity Number (DIN); appointment, removal of directors; legal positions, powers and duties; key managerial personnel, managing director, manager; committees of the board of directors—audit committee, nomination, and remuneration committee, stakeholders relationship committee, corporate social responsibility committee; prohibition of insider trading. Meeting of shareholders and board; types of meeting, convening, and conduct of meetings, requisites of a valid meeting—notice, agenda, chairman, quorum, proxy, resolutions, minutes; postal ballot, meeting through video conferencing, e-voting.

Unit-IV: Provisions relating to the payment of dividend, provisions relating to books of account, provisions relating to audit, auditors’ appointment, rotation of auditors, auditors’ report, secretarial standards, and secretarial audit; on-line filing of documents. Concept and modes of winding-up, Insolvency and Bankruptcy Code, 2016, Liquidator, National Company Law Tribunal (NCLT), Appellate Tribunal (NCLAT), Special Courts.

कम्पनी अधिनियम एवं सचिवीय पद्धति Company Law & Secretarial Practice Book विषय-सूची

1. कम्पनी: परिभाषा, विशेषताएं एवं प्रकार
2. कम्पनी का गठन (प्रवर्तन, निगमन और व्यवसाय का प्रारम्भ)
3. पार्षद सीमानियम
4. पार्षद अन्तर्नियम
5. प्रविवरण
6. अंश
7. कम्पनी की अंश पूंजी
8. संचालक-मण्डल, इसकी समितियां व प्रबन्धकीय पारिश्रमिक
9. प्रबन्ध-संचालक या पूर्णकालिक संचालक, प्रबन्धक एवं कम्पनी सचिव
10. कम्पनी की बैठकें (सभाएं)
11. लाभांश
12. कम्पनी का समापन
13. कम्पनियों के लेखे व अंकेक्षण
14. अभौतिकरण एवं डिपाॅजिटरी अधिनियम
15. राष्ट्रीय कम्पनी लाॅ अधिकरण, राष्ट्रीय कम्पनी लाॅ अपीलीय अधिकरण, विशेष न्यायालय 
16. कम्पनियों के सामाजिक दायित्व
17. उत्पादक कम्पनियां
18. दिवाला एवं ऋण शोधन अक्षमता संहिता, 2016
19. कम्पनी सचिव
20. विभिन्न कार्यों के लिए कम्पनी सचिव के कर्तव्य
21. नोटिस, कार्यसूचियां, सूक्ष्म, प्रस्ताव एव रिपोर्ट तैयार करना
22. सचिवीय मानक व सचिवीय अंकेक्षण

• अतिरिक्त बहुविकल्पीय प्रश्न

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Salient features of the Management Accounting book:

• The subject-matter has been arranged and systematized strictly according to the new syllabus prescribed for B.Com. (General & Hons.) VIth Semester.
• In this revised edition chapters on RATIO ANALYSIS and FUNDS FLOW STATEMENT have been thoroughly revised and enlarged.
• Chapter of CASH FLOW STATEMENT has been written strictly as per AS-3 and AS-4 (Revised) Contingencies and Events Occurring after the Balance Sheet Date. The revised AS-4 prescribes that the ‘proposed dividend’ will be treated as ‘Contingent liability’ instead of short-term provisions.
• Rate of Income Tax @ 25 percent on companies has been applied in all numerical questions as per amendment made by the Finance (No. 2) Act, 2019.
• An important feature of the revised edition of this book is that all relevant chapters have been re-drafted as per the revised format of Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013. In this context, a terminology has also been used as per new formats.
• The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give flow in studying this numerical subject.
• Both theoretical and numerical aspects of the subject have been given due importance.
• The numerical illustrations have been carefully graded with supporting theoretical background. In many places, explanatory notes have also been given to clarify the working of the solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Illustrations and questions both have been arranged in an identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
• In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
• Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to a new examination pattern of different universities.
• Standard but simple formulae have been used in different chapters and at the end of each chapter, all formulae relevant to that chapter have been given in one place.

Management Accounting Syllabus For B.Com. Semester VI of Chaudhary Devi Lal University, Sirsa

Unit-I : Introduction: Meaning, nature, significance and scope, rules and techniques of management accounting; the difference between cost accounting and management accounting, cost control, cost reduction, cost management.

Budgeting and budgetary control: the concept of budget and budgetary control objectives, merits, and limitations, budget administration, functional budgets, fixed and flexible budgets, zero base budget, program and performance budgets. Ratio analysis

Unit-II: Standard costing and variance analysis: concept and significance; advantages, limitations and applications, variance analysis – material, labor.

Marginal Costing: Absorption versus variable costing – distinctive features and income determination; cost-volume-profit analysis: break-even analysis-algebraic and graphic methods; contribution; P/V ratio, break-even-point; margin of safety: angle of incidence; determination of cost indifference point.

Unit-III: Responsibility Accounting: Concept, significance, types of responsibility centers, divisional performance measurement – financial measures. Funds flow statement Cash flow statement

Management Accounting Book Contents

1. Management Accounting: Nature, Scope, and Significance
2. Cost Control and Cost Reduction
3. Cost Management
4. Budgeting and Budgetary Control
5. Zero Base Budget
6. Program and Performance Budgeting
7. Standard Costing
8. Variance Analysis: Material and Labour Variance
9. Absorption and Marginal (Variable) Costing
10. Cost-Volume-Profit Analysis (Break-Even Analysis)
11. Responsibility Accounting
12. Ratio Analysis
13. Funds Flow Statement
14. Cash Flow Statement (as Per Accounting Standard-3)

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