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University of Mumbai, Maharashtra (Mumbai University)
Accounting and Finance
Cost Accounting - IV
University of Mumbai, Maharashtra (Mumbai University), Accounting and Finance Semester 6, Cost Accounting - IV Syllabus
Cost Accounting - IV Lecture notes
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Syllabus
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Unit - 1 Budgeting and Budgetary Control
UNIT I
Budgeting and Budgetary Control
1.1 Meaning objectives Advantages and limitations of budgets Functional budgets fixed and flexible budgets
1.2 Zero based Budget
1.3 Performance budgeting
1.4 Practical Questions
Unit - 2 Absorption Costing and Marginal Costing, Cost Volume and Profit Analysis
UNIT II
Absorption Costing and Marginal Costing Cost Volume and Profit Analysis
2.1 Absorption Costing and Marginal Costing Meaning of absorption costing Introduction to marginal costing
2.2 Distinction between absorption costing and marginal costing Advantages and limitations of marginal costing
2.3 Break even analysis meaning and graphic presentation Margin of safety –Key factor
2.4 Practical questions
Unit - 3 Managerial Decision Making
UNIT III
Managerial Decision Making
3.1 Make or buy Decisions
3.2 Sales mix decisions
3.3 Exploring new market
3.4 Plant shut down decision
3.5 Practical Problems
Unit - 4 Standard Costing and Variance Analysis
UNIT IV
Standard Costing and Variance Analysis
4.1 Standard Costing Meaning and nature Advantages and applications
4.2 Steps in standard costing
4.2 Steps in installation of Standard Costing
4.3 Variance analysismaterial Labour Overhead and sales variances
4.4 Profit Variance Analysis
Download AccFin Sem 6 syllabus pdf
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Other Subjects of Semester-6
Financial accounting-vii
Financial management-iii
Economics paper – iii (indian economy)
Taxation - paper v (indirect taxes – iii)
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