Cost Control and Management Accounting Osmania University 6th Semester Notes

25/11/2020 1 By indiafreenotes

Unit 1 Introduction to Management Accounting & Marginal Costing: {Book}

Meaning and Importance of Management Accounting VIEW VIEW VIEW
Marginal Cost Equation VIEW VIEW
Difference between Marginal Costing and Absorption Costing VIEW
Application of Marginal Costing VIEW VIEW
Break Even Analysis: Meaning, Assumptions, Importance, Limitations VIEW VIEW
Marginal Costing for Decision Making VIEW
Make or Buy VIEW VIEW
Add or Drop Products VIEW
Sell or Process Further VIEW
Operate or Shut-down VIEW
Special Order Pricing VIEW
Replace or Retain VIEW
Unit 2 Budgetary Control and Standard Costing {Book}
Budget: Meaning, Objectives, Advantages and Limitations VIEW
Essentials of Budgets VIEW
Budgetary Control VIEW
Classification of Budgets VIEW
Preparation of Fixed Budgets VIEW
Preparation of Flexible Budgets VIEW VIEW
Standard Costing: Meaning, Importance VIEW VIEW
Standard Costing and Historical Costing VIEW
Steps involved in Standard Costing VIEW
Variance Analysis: VIEW
Material variance VIEW
Labour variance VIEW
Overhead variance VIEW
Unit 3 Techniques of Financial Statement Analysis {Book}
Financial Statement Analysis Meaning, Objective VIEW
Financial Statement Techniques VIEW
Comparative Statement Analysis VIEW
Common Size Statement Analysis VIEW
Trend Analysis VIEW
Ratios Meaning, Objectives VIEW
Classification of Ratios VIEW VIEW
Computation of Activity VIEW VIEW
Liquidity Ratios VIEW
Solvency Ratios VIEW
Profitability Ratios VIEW
Unit 4 Funds Flow Analysis {Book}
Concept of Funds, Meaning and Importance, Limitations VIEW
Statement of Changes in Working Capital VIEW
Statement of Sources and Application of Funds VIEW
*Statement of Sources from Operations VIEW
Unit 5 Cash Flow Analysis (AS-3) {Book}
Cash Flow Analysis Meaning Importance VIEW VIEW VIEW
Differences between Funds Flow and Cash Flow Statements VIEW
Procedure for preparation of Cash Flow Statement VIEW