1.1 Nature and scope of cost and management accounting

1.2 Cost concept and classification

1.3 Difference in financial, cost and management accounting

Unit 2 :Uniform Costing

2.1 Concept of uniform costing

2.2 Concept of inter firm comparison

Unit 3 : Budgeting

3.1 Meaning of Budget and Budgetary control

3.2 Objectives of Budgeting

3.3 Types of budgets and Concept of zero base budgeting

3.4 Variance Analysis: Material, labor and overheads variances

3.4.1 Variance Analysis: Material, labor and overheads variances

3.5 Problems and solutions related to variance analysis

3.5.1 Problems and solutions related to variance analysis

5.1 Accounting ratio and Significance and limitations of ratio analysis

5.2 Fund flow and cash flow statement

5.3 Problems and solutions related to ratio analysis

Unit 4 Marginal Costing

4.1 Concept of marginal and absorption costing

4.2 Cost volume profit analysis

4.3 Break-even analysis

Quadrant 4: Assignment 1

1.What are the characteristics of Cost Accounting ?

2.What are the features of Management Accounting?

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