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UNIVERSITY OF MADRAS
Bachelor in Computer Applications (BCA)
SEMESTER SYSTEM WITH CREDITS
(Effective from the Academic Year 2003-2004)
Semester IV - BCA214 - Cost and Management Accounting
Lecturer/Lab Hours per Week: 6
Duration: 3 hrs
Max Makrs: 100
UNIT I :
Cost Accounting: Definition, Meaning and objectives - Distinction between Cost and Financial Accounting. Elements of cost and preparation of cost sheets and tender. Management Accounting - Definition and objectives - Distinction between management and financial accounting.
UNIT II :
Materials: Stores Records - Purchase Order - Goods Received. Note - Bin Card - Stores Ledger -
Purchase, Receipt and Inspection - Inventory Control. ABC Analysis - Economic Ordering Quantity -
Maximum, Minimum and Reordering levels - Methods of Pricing Issued.
Labour: Importance of Labour Cost Control - Various Methods of Wage Payment - Calculation of wages - Methods of Incentive for Schemes.
UNIT III :
Overheads: Factory, Administration, Selling and Distribution of overheads - Classification - Allocation and Apportionment-Redistribution (Secondary Distribution) - Absorption of Over heads including 'Machine Hour Rate'
UNIT IV :
Funds Flow and Cash Flow Analysis: Schedule of changes in working capital - Preparation of 'funds flow statement'-Preparation of 'Cash Flow Statement' - Importance of funds flow and cash flow Analysis - Difference between funds flow and cash flow.
Ratio Analysis : Utility and limitations of Accounting Ratios - calculation of Accounting Ratios - Ratio Analysis for Liquidity, Solvency, Profitability and Leverage.
UNIT V :
Marginal Costing: The Concept - Break Even Analysis - Break - Even Chart - Importance and assumptions - Application of Profit Volumes Ratio - Different types of problems (with special emphasis on decision making problems). Budget and Budgetary Control: Procedure and Utility - Preparation of different types of Budget including Flexible Budget.
Books for Study and Reference:1. Wheldon A.J.,Cost Accounting and Costing Methods.
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