CA (BBA 3rd)

Unit I

Introduction: Cost and Cost Accounting, Scope, Objectives, Advantages and disadvantages,

Installation of costing system. Differences Between Cost Accounting and Financial Accounting and

Management Accounting, Analysis of Cost – Preparation of cost sheet, estimate, tender and

quotation, Material Control: concepts and techniques, pricing of material issues, Labour control :

labour turnover, idle time, methods of wage payment

Unit II

Overhead control: classification, allocation, apportionment and absorption of overheads, Marginal

Costing: contribution, P/V ration; Break even analysis, margin of safety, application of marginal

costing techniques.

Unit III

Standard Costing and Variance Analysis: material variances, labour variances, Reconciliation of

cost and financial Accounts. Budgetary Control: Meaning, Classification, types of budget

(fundamentals only).

Unit IV

Financial Statement analysis: Meaning, objectives and Techniques including Ratio Analysis.

Cash Flow Statement (as per AS14),